Statutory Rules
1976 No. 200
REGULATION UNDER THE DRIED FRUITS LEVY ACT 1971.*
WHEREAS it is enacted by sub-section 6 (2) of the Dried Fruits Levy Act 1971 that, subject to sub-section 6 (1), the regulations may fix an amount per tonne as the rate of the levy imposed by that Act in respect of a specified kind of dried fruits of a specified season:
AND WHEREAS it is enacted by sub-section 6 (3) that, before making any regulations for the purposes of sub-section 6 (2), the Governor-General shall take into consideration any relevant recommendation with respect to a rate of levy made to the Minister by the Dried Fruits Research Committee constituted under the Dried Fruits Research Act 1971, and that regulations shall not be made fixing an amount per tonne as the rate of the levy with respect to dried fruits of a specified kind of a specified season that is higher than the amount per tonne last recommended by that Committee to the Minister with respect to dried fruits of that kind of that season:
AND WHEREAS the rates last recommended by that Committee to the Minister with respect to dried fruits of the season that commenced on 1 January 1976 are a rate of $0.50 per tonne in the case of dried vine fruits and a rate of $2.50 per tonne in the case of dried tree fruits:
NOW THEREFORE I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council and after taking into consideration the recommendation with respect to the rates last recommended to the Minister by the Dried Fruits Research Committee, hereby make the following Regulation under the Dried Fruits Levy Act 1971.
Dated this ninth day of September, 1976.
JOHN R. KERR
Governor-General.
By His Excellency’s Command,
IAN SINCLAIR
Minister of State for Primary Industry.
————
Amendment of the Dried Fruits Levy Regulations†
Regulation 2 of the Dried Fruits Levy Regulations is repealed and the following regulation substituted:—
Rate of Levy.
“ 2. For the purposes of sub-section 6 (2) of the Dried Fruits Levy Act 1971, the rates of the levy in respect of dried fruits of the season that commenced on 1 January 1976 are—
(a) in the case of dried vine fruits—$0.50 per tonne; and
(b) in the case of dried tree fruits—$2.50 per tonne.”.
* Notified in the Australian Government Gazette on 15 September 1976.
† Statutory Rules 1971, No. 166, as amended by Statutory Rules 1973, Nos. 12 and 120; 1974, No 122; and 1975, No. 168.
Overview
The Dried Fruits Levy Regulations, made under the Dried Fruits Levy Act 1971, were enacted to establish specific rates of levy for dried fruits in respect of the season that commenced on 1 January 1976. This legislative instrument was introduced to address the need for standardised rates for levy collection on dried fruits, ensuring consistency and fairness in the taxation regime. Enacted by the Governor-General with the advice of the Federal Executive Council, the regulations reflect the recommendations of the Dried Fruits Research Committee, which advises on appropriate rates based on industry assessments. The policy objective of these regulations is to set levy rates that align with the latest recommendations to avoid any rate exceeding the committee’s latest advice.
Scope and Application
The Dried Fruits Levy Regulations 1976, made under the authority of the Dried Fruits Levy Act 1971, establish the rates for a levy imposed on specified kinds of dried fruits for a particular season, in this case, the season that commenced on 1 January 1976. These regulations apply to dried vine fruits and dried tree fruits, and the rates are fixed at $0.50 per tonne for dried vine fruits and $2.50 per tonne for dried tree fruits. The levy is imposed on entities involved in the production, processing, or sale of these dried fruits, and the regulations extend across the Commonwealth of Australia. The regulatory framework allows for adjustments in the rates of levy through subordinate instruments, ensuring that the rates do not exceed the amounts recommended by the Dried Fruits Research Committee, as stipulated by the Act.
Key Provisions
The Statutory Rules 1976 No. 200, made under the Dried Fruits Levy Act 1971, establish the rate of levy for dried fruits for the season starting on 1 January 1976. Regulation 2 sets out these rates, fixing them at $0.50 per tonne for dried vine fruits and $2.50 per tonne for dried tree fruits. These provisions are critical as they determine the financial burden imposed on producers and handlers of dried fruits, ensuring that the levies align with the recommendations of the Dried Fruits Research Committee and are not higher than the latest recommendations made to the Minister.
The Act imposes specific obligations on parties involved in the handling or processing of dried fruits. Producers and handlers must comply with the established levy rates, ensuring they are charged accurately according to the type of dried fruit and season. This includes maintaining detailed records of their transactions and the types of dried fruits handled, to facilitate compliance and audits by relevant authorities. Furthermore, the Act mandates that any changes to these rates must follow the legislative process outlined, including consideration of recommendations from the Dried Fruits Research Committee.
Breaches of the Act or the regulations made under it can result in various penalties. Although the specific penalties are not detailed in the provided text, it is common for such legislative frameworks to impose fines or other civil penalties for non-compliance. In more severe cases, persistent or deliberate violations might attract criminal penalties, including imprisonment. The exact nature and severity of these penalties would typically be outlined in the main Act or other related legislation.