Dried Fruit (Export Inspection Charge) Collection Act 1981

Legislation au C2004A02438 Not in force Act

Select Document

No. 60 of 1981

An Act to make provision for the collection of the charge imposed by the Dried Fruit (Export Inspection Charge) Act 1981

[Assented to 12 June 1981]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

Short title

1. This Act may be cited as the Dried Fruit (Export Inspection Charge) Collection Act 1981.

Commencement

2. This Act shall come into operation on 1 July 1981.

Interpretation

3. In this Act, unless the contrary intention appears—

“authorized person” means—

(a) a person appointed by the Minister, in writing, to be an authorized person for the purposes of this Act; or

(b) a person included in a class of persons appointed by the Minister, in writing, to be authorized persons for the purposes of this Act;

“charge” has the same meaning as in the Dried Fruit (Export Inspection Charge) Act 1981.

Due date for payment

4. The amount of the charge on dried fruit exported from Australia is due for payment upon the expiration of 28 days after the last day of the month in which the dried fruit is exported.

Recovery of charge

5. (1) The following amounts may be recovered by the Commonwealth as debts due to the Commonwealth:

(a) an amount of charge that is due for payment; and

(b) an amount payable by way of penalty under section 6.

(2) In proceedings for the recovery of a debt referred to in sub-section (1), a statement or averment in the complaint, claim or declaration of the plaintiff is prima facie evidence of the matter so stated or averred.

Penalty for non-payment

6. (1) Where the liability of a person to pay any charge is not discharged on or before the date on which the charge is due for payment, there is payable by that person to the Commonwealth by way of penalty, in addition to that charge, an amount calculated at the rate of 10% per annum upon that charge or upon that part of that charge from time to time remaining unpaid, to be computed from the time when that charge became due for payment.

(2) The Minister or, subject to sub-section (3), an authorized person may, in a particular case, for a reason that the Minister or the authorized person, as the case may be, in his discretion, thinks sufficient, remit the whole or a part of an amount payable under this section.

(3) A remission granted under sub-section (2) by an authorized person shall not exceed $100.

Offences relating to returns, &c.

7. A person shall not—

(a) fail or neglect duly to furnish a return or information that he is required under the regulations to furnish; or

(b) furnish, in pursuance of the regulations, a return or information that is false or misleading in a material particular.

Penalty: $1,000 or imprisonment for 6 months, or both.

Access to premises

8. (1) An authorized person may, with the consent of the occupier of any premises, enter the premises for the purpose of exercising the functions of an authorized person under this section.

(2) Where an authorized person has reason to believe that there are on any premises (including premises of, or occupied by, a State or an authority of a State) books, documents or papers relating to the export of dried fruit in respect of which charge is, or may be, payable, the authorized person may make application to a Justice of the Peace for a warrant authorizing the authorized person to enter the premises for the purpose of exercising the functions of an authorized person under this section.

(3) If, on an application under sub-section (2), the Justice of the Peace is satisfied, by information on oath or affirmation—

(a) that there is reasonable ground for believing that there are on the premises to which the application relates any books, documents or papers relating to the export of dried fruit in respect of which charge is, or may be, payable; and

(b) that the issue of the warrant is reasonably required for the purposes of this Act,

the Justice of the Peace may grant a warrant authorizing the authorized person, with such assistance as the person thinks necessary, to enter the premises, during such hours of the day or night as the warrant specifies or, if the warrant so specifies, at any time, if necessary by force, for the purpose of exercising the functions of an authorized person under this section.

(4) Where an authorized person has entered any premises in pursuance of sub-section (1) or in pursuance of a warrant granted under sub-section (3), he may exercise the functions of an authorized person under this section.

(5) A person shall not, without reasonable excuse, obstruct or hinder an authorized person acting in pursuance of a warrant granted under sub-section (3) or acting in pursuance of sub-section (4).

Penalty: $1,000 or imprisonment for 6 months, or both.

(6) The functions of an authorized person under this section are to search for, inspect, take extracts from and make copies of any books, documents or papers relating to the export of dried fruit in respect of which charge is, or may be, payable.

Regulations

9. The Governor-General may make regulations, not inconsistent with this Act, prescribing all matters required or permitted by this Act to be prescribed, or necessary or convenient to be prescribed for carrying out or giving effect to this Act or for facilitating the collection or recovery of any debt due to the Commonwealth under this Act and, in particular—

(a) providing for the manner of payment of charge and other moneys payable to the Commonwealth under this Act;

(b) providing for the remission or refund of charge in specified circumstances;

(d) requiring exporters and other persons to furnish returns or information relating to the export of dried fruit to such persons as are prescribed;

(e) prescribing the form of warrant for the purposes of section 8; and

(f) prescribing penalties, not exceeding a fine of $200, for offences against the regulations.

Overview

The Dried Fruit (Export Inspection Charge) Collection Act 1981 was enacted by the Parliament of Australia to facilitate the collection of charges imposed on the export of dried fruit, as established by the Dried Fruit (Export Inspection Charge) Act 1981. This Act came into operation on 1 July 1981, aiming to ensure that the charges for the inspection of dried fruit exports are effectively collected and managed. The primary objective is to enforce the payment of these charges and provide mechanisms for the recovery of debts, along with setting penalties for non-payment and non-compliance. The Act allows for the appointment of authorised persons who can enter premises with consent or a warrant to inspect relevant documents, ensuring compliance with the regulations. The Act also establishes specific timelines for when the charges become due, which is 28 days after the end of the month in which the dried fruit is exported. It provides for the recovery of charges and penalties, including a compounding interest of 10% per annum for unpaid charges, and outlines the process for obtaining warrants to access premises for inspection. Offences related to the furnishing of false or misleading information carry penalties of up to $1,000 or imprisonment for six months, or both. The Act further empowers the Governor-General to make regulations necessary for the effective administration and enforcement of the Act, including prescribing the manner of payment and penalties for offences against the regulations.

Scope and Application

The Dried Fruit (Export Inspection Charge) Collection Act 1981 applies to the collection of the charge imposed by the Dried Fruit (Export Inspection Charge) Act 1981 on dried fruit exported from Australia. The Act applies to entities involved in the export of dried fruit and authorizes the collection of the specified charge from these entities. The Act has a Commonwealth reach, meaning it applies nationally across Australia. The Minister appoints authorized persons who have the authority to enter premises to inspect books, documents, and papers related to the export of dried fruit, as well as to search for, inspect, take extracts from, and make copies of these materials. Additionally, the Governor-General can make regulations to facilitate the collection of the charge and to prescribe the manner of payment, among other matters. Any penalties for offences against these regulations are capped at a fine of $200. The Act does not specify any exclusions or exemptions, nor does it mention any thresholds that might affect its application.

Key Provisions

The Dried Fruit (Export Inspection Charge) Collection Act 1981 primarily concerns the collection of charges on dried fruit exported from Australia, and it includes provisions for penalties, inspections, and record-keeping. Section 4 specifies that the charge on exported dried fruit is due for payment 28 days after the month in which the export occurs. Section 5 outlines that both the charge itself and penalties for non-payment can be recovered by the Commonwealth as debts. For those who fail to pay the charge by the due date, a penalty is imposed at a rate of 10% per annum on the unpaid amount, as detailed in Section 6. The Act imposes several obligations on exporters and other relevant parties. Exporters must ensure that they pay the charge by the specified due date to avoid incurring additional penalties (Section 6). They must also furnish accurate and complete returns or information as required by the regulations (Section 7). Additionally, exporters are required to keep records relating to the export of dried fruit, as prescribed by the regulations under Section 9(c). These records must be made available for inspection by authorized persons. Breaches of the Act or the regulations can result in significant consequences. For instance, failing to furnish a return or information, or providing false or misleading information, is an offence punishable by a fine of up to $1,000, imprisonment for up to 6 months, or both (Section 7). Obstructing or hindering an authorized person from performing their duties can also result in the same penalties (Section 8(5)). Furthermore, Section 9(f) stipulates that penalties for offences against the regulations can include fines not exceeding $200. These provisions ensure that the Act is enforced rigorously to maintain compliance with the charge collection requirements.

Area of Law: Taxation Law
Instrument: Act
Concepts: Definitions & Interpretation; Commencement Provisions; Offence Provisions; Regulatory Standards; Enforcement Powers

Interactions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.

Legislation content

Overview

Scope and Application

Key Provisions

Legal classification tags

Interactions

Authorises

All Versions