Dried Vine Fruits Equalization Amendment Act 1984

Overview

The Dried Vine Fruits Equalization Amendment Act 1984 was enacted to amend section 10 of the Dried Vine Fruits Equalization Act 1978, addressing a specific issue related to the time frame for the payment of a levy on dried vine fruits. The Act was passed by the Queen, in accordance with the Senate and the House of Representatives of the Commonwealth of Australia, and it came into effect on 1 December 1984. The primary amendment introduced by this Act involves the clarification of when dried vine fruits are considered to be in the custody of a packer, extending the period in which the levy can be applied. This was achieved by modifying subsection (1) of section 10 in the Principal Act, to ensure that dried fruits remain under the packer's custody even when being sent to an appointed agent or another party for sale or re-packing. The policy objective of the amendment is to provide a more accurate and fair application of the levy, ensuring that it is applied during the entire period the dried fruits are under the control of the packer.

Scope and Application

The Dried Vine Fruits Equalization Amendment Act 1984 amends the Dried Vine Fruits Equalization Act 1978, primarily concerning the levy on dried vine fruits. The Act applies specifically to dried vine fruits that are in the custody of a packer immediately before or after the commencement of this Act on 1 December 1984, thereby modifying the conditions under which the levy is applied. It extends to transactions involving dried fruits that remain under the packer's control even if they are being managed by an agent or sent to another party for re-packing on behalf of the packer. The Act continues to exclude dried fruits that were no longer in the packer's custody prior to the commencement date, for which the original act remains applicable. The scope of the legislation is limited to the adjustments in the levy application process and does not extend to other types of dried fruits or different stages of the fruit's handling beyond what is specified.

Key Provisions

The Dried Vine Fruits Equalization Amendment Act 1984 primarily amends section 10 of the Dried Vine Fruits Equalization Act 1978, altering the conditions under which a packer's custody of dried fruit is deemed to continue. Specifically, section 3(a) removes the requirement that a packer must pay the levy within the third month after the dried fruit comes into their custody, while section 3(b) introduces a new subsection (1a) that defines continued custody as existing until the dried fruit is either sent to an appointed agent for sale or sent to a person for re-packing on behalf of the packer (section 3(1a)). The application of these amendments is limited to dried fruit in the packer's custody at or after the Act's commencement on 1 December 1984, with the original provisions continuing to apply to fruit no longer in the packer's custody before that date (section 4). The Act imposes several obligations on packers regarding the timing and conditions of levy payments. Primarily, it mandates that packers must ensure that dried fruit remains under their custody as defined by the new subsection (1a) until it is either sold through an appointed agent or re-packed by another party on the packer's behalf. This requirement extends the period during which the packer remains liable for the levy, potentially impacting their financial planning and compliance strategies. Additionally, the Act stipulates that the original provisions of the Dried Vine Fruits Equalization Act 1978 continue to apply to any dried fruit that was no longer in the packer's custody before the amendments took effect. Breach of the obligations outlined in the Act can lead to civil or criminal consequences, although the specific penalties are not detailed within the Act itself. Generally, failure to comply with the requirements for levy payment and custody definitions could result in fines or other penalties as prescribed by the relevant governing body or court. The Act does not specify maximum penalties within its text, implying that such details would be found in the principal legislation or related regulations. It is essential for packers to adhere strictly to the provisions to avoid any potential legal repercussions.