EXPLANATORY STATEMENT
STATUTORY RULES 1986 No. 118
Issued by the Authority of the Minister for Primary Industry
CANNED FRUITS LEVY COLLECTION ACT 1979
CANNED FRUITS LEVY COLLECTION REGULATIONS (AMENDMENT)
The Canned Fruits Levy Collection Act 1979 (the Collection Act) provides for the Governor-General to make regulations for the purpose of collection of the levy imposed by the Canned Fruits Levy Act 1979. The Collection Act provides that the regulations may prescribe the manner of payment of levy and require persons to furnish returns for the purposes of the Act.
Regulation 5 of the Canned Fruits Levy Collection Regulations provides that where canned fruits are produced at a factory the proprietor of that factory shall furnish a return to the Secretary to the Department of Primary Industry.
The Regulations also provide that where during a period of 6 months commencing on 1 January or 1 July no canned fruits are produced at a factory the proprietor of the factory shall furnish a statement of that fact.
With effect from 1 July 1986, the Canned Fruits Levy Collection Regulations are to be amended to remove this requirement to submit statements of non-production.
Overview
The Canned Fruits Levy Collection Regulations (Amendment) 1986 (C2004L04079), issued under the authority of the Minister for Primary Industry, amends the Canned Fruits Levy Collection Regulations 1979, which were made under the Canned Fruits Levy Collection Act 1979. The original Act was enacted to provide for the collection of a levy on canned fruits as imposed by the Canned Fruits Levy Act 1979, with the Regulations specifying the manner of levy payment and return requirements. The policy objective of the legislation was to ensure efficient collection of the levy and compliance by producers. The 1986 amendment to the Regulations, removing the requirement for proprietors of factories to submit statements of non-production of canned fruits over a six-month period, was enacted by the Parliament of Australia to streamline the reporting process and reduce administrative burdens on producers.
Scope and Application
The Canned Fruits Levy Collection Regulations (Amendment) 1986 amends the Canned Fruits Levy Collection Regulations made under the Canned Fruits Levy Collection Act 1979. These regulations are applicable to proprietors of factories that produce canned fruits, requiring them to furnish returns to the Secretary of the Department of Primary Industry regarding the production of canned fruits. The geographic reach of these regulations is national, as they are implemented across Australia under the authority of the Commonwealth. The regulations were designed to facilitate the collection of the levy imposed by the Canned Fruits Levy Act 1979. However, the amendment effective from 1 July 1986 removes the requirement for proprietors to submit statements of non-production of canned fruits for periods of six months starting on 1 January or 1 July, streamlining the reporting obligations for factories that do not engage in the production of canned fruits during these periods.
Key Provisions
The main provisions of the Canned Fruits Levy Collection Regulations (Amendment) 1986 pertain to the way in which returns and statements of non-production must be submitted by factory proprietors in relation to the production of canned fruits. Under Regulation 5 (1), the proprietor of a factory where canned fruits are produced must furnish a return to the Secretary of the Department of Primary Industry. This return is a mandatory document that details the production of canned fruits at the factory, effectively serving as a formal record of such activities. Regulation 5 (2) initially required factory proprietors to submit a statement of non-production if no canned fruits were produced during a six-month period commencing on 1 January or 1 July. This requirement has now been removed as of 1 July 1986.
The Act imposes specific obligations on the parties it governs. The factory proprietors must ensure that they comply with the requirements of Regulation 5 by submitting the necessary returns when canned fruits are produced. This involves accurately recording the production details and submitting them to the Department of Primary Industry within the specified timeframes. Additionally, while the requirement to submit statements of non-production has been removed, the obligation to submit returns when production occurs remains. This ongoing obligation ensures that the Department has up-to-date information on the production of canned fruits, facilitating the collection of the levy imposed by the Canned Fruits Levy Act 1979.
Breach of the obligations set out in the Regulations can result in certain consequences, although the specific provisions detailing offences, penalties, or consequences are not outlined in the provided text. Typically, failure to comply with regulatory requirements can lead to enforcement actions, which might include fines or other administrative penalties. While the exact penalties are not specified in the Amendment, it is reasonable to infer that non-compliance with the statutory obligations could result in sanctions under the broader legislative framework governing levy collection and compliance.
The Canned Fruits Levy Collection Regulations (Amendment) 1986 thus streamlines the reporting requirements for factory proprietors by removing the need to submit statements of non-production, thereby reducing administrative burdens while maintaining the essential requirement of submitting production returns. This amendment reflects an effort to simplify compliance processes while ensuring that the necessary information for levy collection is still obtained.