Statutory Rules
1978 No. 203
REGULATION UNDER THE DRIED FRUITS LEVY ACT 1971*
WHEREAS it is provided 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 provided by sub-section 6 (3) of that Act 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 1978 are the same as for the season that commenced on 1 January 1977, namely, a rate of $1 per tonne in the case of dried vine fruits, a rate of $2.50 per tonne in the case of dried plums and a rate of $5 per tonne in the case of dried tree fruits other than dried plums:
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 relevant recommendation with respect to the rates of levy made to the Minister by the Dried Fruits Research Committee, hereby make the following Regulation under the Dried Fruits Levy Act 1971.
Dated this nineteenth day of October 1978.
ZELMAN COWEN
Governor-General
By His Excellency’s Command,
SGD. IAN SINCLAIR
Minister of State for Primary Industry
* Notified in the Commonwealth of Australia Gazette on 26 October 1978.
14080/78 Cat. No. —Recommended retail price 10c 14/1.9.1978
AMENDMENT OF THE DRIED FRUITS LEVY REGULATIONS*
Rate of levy
Regulation 2 of the Dried Fruits Levy Regulations is amended by omitting “ 1977 ” and substituting “ 1978 ”.
* Statutory Rules 1971, No, 166 as amended by Statutory Rules 1973, Nos. 12 and 120; 1974, No. 122; 1975, No. 168; 1976, No. 200; and 1977, No. 154.
Printed by Authority by the Commonwealth Government Printer
Overview
The Dried Fruits Levy Regulations 1978, made under the Dried Fruits Levy Act 1971, were enacted to address the need for consistent and regulated levy rates on specified kinds of dried fruits for the 1978 season. The Act was introduced by the Australian Parliament to impose a levy on dried fruits, ensuring that the proceeds are used for research and development in the dried fruits industry. The regulations were created to implement the provisions of the Act, specifically to set the levy rates for the new season based on recommendations from the Dried Fruits Research Committee. The Governor-General, acting with the advice of the Federal Executive Council, made these regulations after considering the latest recommendations from the Committee, ensuring that the rates do not exceed the amounts recommended for the previous season. This legislative instrument aims to maintain stability and predictability in the levy system for the dried fruits industry, facilitating effective planning and investment in research and development.
Scope and Application
The Dried Fruits Levy Regulations 1978, made under the authority of the Dried Fruits Levy Act 1971, establish the rate of levy on specified dried fruits for the year commencing 1 January 1978. The regulations apply to entities and individuals involved in the production, importation, or sale of dried fruits, specifically dried vine fruits, dried plums, and other dried tree fruits within the Commonwealth of Australia. The levy is calculated per tonne of the specified dried fruits and is determined based on recommendations from the Dried Fruits Research Committee, with a cap on the rate as per the latest recommendations. This regulatory framework ensures that the levy rates are not set higher than those recommended by the Committee, reflecting the latest findings and considerations regarding the dried fruits industry.
Key Provisions
The Dried Fruits Levy Regulations 1978, made under the Dried Fruits Levy Act 1971, primarily focus on setting the rates of the levy for specified kinds of dried fruits for a particular season. Section 2 of these Regulations amends the previous rate set for the year 1977 to now apply to the 1978 season. The new rates established by these Regulations are $1 per tonne for dried vine fruits, $2.50 per tonne for dried plums, and $5 per tonne for dried tree fruits other than dried plums. These rates were determined after considering recommendations from the Dried Fruits Research Committee and were approved by the Governor-General in consultation with the Federal Executive Council.
The Act imposes several obligations on parties and entities involved in the handling and processing of dried fruits. Firstly, it mandates that any entity involved in the trade of specified dried fruits must comply with the levy rates set forth in the Regulations. This includes producers, importers, and distributors of dried vine fruits, dried plums, and dried tree fruits. These entities must ensure that the appropriate levy is paid for each tonne of dried fruits they handle or sell, as per the prescribed rates. Failure to do so can result in non-compliance with the Act.
Further, the Dried Fruits Levy Act 1971 also requires that any financial transactions involving the levied amount must be transparent and accurately recorded. This is to ensure that the collected levies are correctly accounted for and can be audited by relevant authorities if necessary. Entities are expected to maintain detailed records of their transactions to facilitate this process.
Breach of the provisions set out in the Dried Fruits Levy Act 1971 and its Regulations can lead to several consequences. Firstly, any entity that fails to pay the prescribed levy or submits incorrect information regarding their dried fruit transactions can be subject to penalties. Under the Act, these penalties can include fines that are determined based on the severity and frequency of the breach. For instance, repeated non-compliance can result in higher fines, up to a maximum amount specified by the regulations or determined by a court of law. Additionally, persistent non-compliance could lead to more severe legal actions, including potential prosecution for non-payment of the levy.