Dried Fruits Levy Act 1975

Legislation au C2004A00294 Not in force Act

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DRIED FRUITS LEVY ACT 1975

No. 72 of 1975

 

An Act to amend the Dried Fruits Levy Act 1971 for purposes of Metric Conversion.

 

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

Short title and citation.

1. (1) This Act may be cited as the Dried Fruits Levy Act 1975.

(2) The Dried Fruits Levy Act 1971, as amended by this Act, may be cited as the Dried Fruits Levy Act 1971-1975.

Commencement.

2. This Act shall come into operation on the day on which it receives the Royal Assent.

Rate of levy.

3. Section 6 of the Dried Fruits Levy Act 1971 is amended by omit­ting the word “ton” (wherever occurring) and substituting the word “tonne”.

Application of amendments

4. The amendments made by section 3 apply in relation to dried fruits of the season that commenced on 1 January 1975 and dried fruits of subsequent seasons.

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Overview

The Dried Fruits Levy Act 1975 was enacted by the Australian Parliament to amend the Dried Fruits Levy Act 1971, specifically for the purpose of metric conversion. The Act updates the references to the unit of measurement "ton" to "tonne" to align with the metric system. The amendments made by this Act apply to dried fruits of the season that commenced on 1 January 1975 and subsequent seasons. This legislative update was intended to ensure consistency and accuracy in the application of the levy in line with Australia's transition to the metric system, facilitating uniformity in trade and commerce.

Scope and Application

The Dried Fruits Levy Act 1975 applies to the amendment of the Dried Fruits Levy Act 1971, specifically for the purposes of metric conversion. It pertains to the levy on dried fruits, replacing the term “ton” with “tonne” in the relevant sections. This Act is applicable to dried fruits from the season commencing on 1 January 1975 and all subsequent seasons. The legislation operates within the Commonwealth jurisdiction and affects all entities involved in the production, sale, or export of dried fruits within Australia. The amendments ensure consistency in the measurement units used across the industry, facilitating compliance and administrative efficiency. The Act does not explicitly state any exclusions, exemptions, or thresholds, and its application is direct and straightforward, with no extensions or restrictions noted through subordinate instruments.

Key Provisions

The Dried Fruits Levy Act 1975 amends the existing Dried Fruits Levy Act 1971 primarily to facilitate metric conversion within the legislation. Section 3 of the Act (3) makes a pivotal change by substituting the term "tonne" for "ton" throughout Section 6 of the 1971 Act, ensuring that all measurements and calculations related to the levy are now based on metric units. This amendment applies to dried fruits of the season that began on 1 January 1975 and all subsequent seasons (4). The obligations imposed by the Act on the relevant parties, primarily those involved in the dried fruits industry, include compliance with the revised metric system for all levy-related calculations. This necessitates that any transactions, declarations, or reports concerning the levy must now be in metric terms. The Act does not introduce new obligations beyond those already stipulated in the 1971 Act but requires adherence to the updated measurement standards. For breaches of the provisions outlined in the Act, the legislation does not explicitly state specific offences, penalties, or consequences. However, it is implied that failure to comply with the new metric requirements could lead to legal repercussions as per the original Act's enforcement mechanisms. The original Dried Fruits Levy Act 1971 would likely still apply in such cases, meaning that any penalties or consequences would be those specified in the 1971 Act. Given the nature of the amendments, the primary focus would be on ensuring accuracy and compliance with the updated metric standards.

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Taxation Law
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Commencement Provisions
Repeal & Amendment
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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.