Dried Fruits Levy Act 1971

Overview

The Dried Fruits Levy Act 1971 was enacted to impose a levy on certain dried fruits in order to generate revenue and support industry-related activities. This Act was assented to on 27 April 1971 and was enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia. It aims to regulate the imposition of a financial charge on dried fruits, specifically dried vine fruits and dried tree fruits, to support the dried fruits industry through funding mechanisms such as research and development initiatives. The levy is collected in accordance with the Dried Fruits Levy Collection Act 1971 and is payable by either the packer or the grower of the dried fruits, depending on the circumstances of their receipt and sale. The Act allows for the establishment of levy rates through regulations, with considerations given to recommendations from the Dried Fruits Research Committee.

Scope and Application

The Dried Fruits Levy Act 1971 applies to the imposition of a levy on certain dried fruits, specifically dried vine fruits and dried tree fruits, that are received for packing. This Act imposes a financial obligation on the packer or the grower of these dried fruits, depending on the circumstances under which the fruits are received for packing. The Act covers the entire Commonwealth of Australia, establishing a national framework for the levy. It should be noted that the Act can be extended or modified through regulations made by the Governor-General, which may further specify the rate of levy for particular kinds of dried fruits in certain seasons, subject to recommendations from the Dried Fruits Research Committee. There are no explicit exclusions or exemptions mentioned within the text of the Act itself.

Key Provisions

The Dried Fruits Levy Act 1971 (section 1) imposes a levy on dried fruits that are received for packing (section 5). This levy is applicable to dried fruits of a particular season, and the rate of the levy is defined by the Act as not exceeding One dollar per ton for dried vine fruits and Five dollars per ton for dried tree fruits (sections 4 and 6). Regulations may fix a different rate per ton, but such regulations must not exceed the amount per ton recommended by the Dried Fruits Research Committee to the Minister (section 6(3)). The weight of the dried fruits for levy calculation purposes is determined at the time they are received for packing (section 6(4)). The levy is payable by either the packer or the grower, depending on the circumstances of the purchase or receipt of the dried fruits (section 7). The Act imposes obligations on those who handle dried fruits, particularly on packers and growers. Packers who have purchased dried fruits or received them under a contract or arrangement that allows them to sell the packed dried fruits and receive the net proceeds of the sale are responsible for paying the levy on those dried fruits (section 7(1)). In contrast, if the packer does not have such arrangements, the grower of the dried fruits is liable for the levy (section 7(2)). Additionally, the Governor-General has the authority to make regulations concerning the rate of the levy, subject to the recommendations of the Dried Fruits Research Committee and the Minister (section 8). The Act does not explicitly detail specific offences, penalties, or consequences for breaches of its provisions. However, it is implied that failure to comply with the requirements to pay the levy or to adhere to the regulations made under the Act could result in legal consequences. Such consequences may include fines or other penalties as prescribed by the relevant laws governing the enforcement of levies and regulations in Australia. The exact nature and extent of these penalties would be determined by the courts or relevant authorities in the event of a breach.