EXPLANATORY STATEMENT
STATUTORY RULES 1985 No. 110
Issued by Authority of the Minister of State for Transport for and on behalf of the Minister of State for Primary Industry.
DRIED VINE FRUITS EQUALIZATION LEVY ACT 1978
DRIED VINE FRUITS EQUALIZATION LEVY
REGULATIONS (AMENDMENT)
The dried vine fruits equalization scheme provides for the equalizing of unit returns from the domestic and export markets. The Dried Vine Fruits Equalization Levy Act 1978 (the Act) imposes a levy upon certain dried vine fruits for the purposes of the equalization scheme. When operative, the levy applies only to fruit for consumption on the domestic market. New rates may be fixed for each season which commences on January 1.
The rates of levy for dried currants and dried sultanas in 1985 season are intended to equal the difference for each kind of fruit between the average unit returns expected from the domestic and export markets. These returns have been
recently estimated by the Australian Dried Fruits Corporation for dried currants and dried sultanas and the Minister for Primary Industry has accepted the Corporation’s estimates and its recommendations as to the rates of levy.
The Statutory Rules are therefore intended to fix levy rates for dried currants and dried sultanas produced during the 1985 season.
Overview
The Dried Vine Fruits Equalization Levy Act 1978 was enacted to address the economic disparity between domestic and export markets for dried vine fruits, specifically dried currants and dried sultanas. This Act, passed by the Australian Parliament, establishes a levy on these fruits to create a balance in the unit returns for both markets. The policy objective is to ensure that the income generated from domestic sales is equivalent to that from export sales, thereby providing a fair return for producers irrespective of the market destination of their produce. The recent amendment in the regulations for the 1985 season, detailed in Statutory Rules 1985 No. 110, was issued under the authority of the Minister of State for Transport and the Minister of State for Primary Industry, and is based on estimates provided by the Australian Dried Fruits Corporation. These amendments are aimed at setting new levy rates to equalise the returns for the domestic and export markets for the specified season.
Scope and Application
The Dried Vine Fruits Equalization Levy Act 1978 applies to the imposition of a levy on certain dried vine fruits, specifically targeting dried currants and dried sultanas for the purposes of equalising unit returns from both the domestic and export markets. The Act applies to the producers and suppliers of these dried vine fruits that are intended for consumption within Australia, thereby regulating their sale and distribution within the domestic market. The geographic reach of the Act is confined to Australia, affecting the operations of entities involved in the production, processing, and distribution of dried vine fruits within the country. The Act allows for the fixing of new levy rates at the commencement of each season on January 1, ensuring that the levies reflect the economic conditions of the market at the time. Any amendments to the levy rates are made through statutory rules issued under the authority of the relevant ministers, thereby extending or restricting the application of the Act as necessary. The Act does not explicitly state any exclusions or exemptions, although the levy applies only to fruit for domestic consumption, implicitly excluding those intended for export.
Key Provisions
The Dried Vine Fruits Equalization Levy Act 1978 (the Act) is designed to regulate the equalization of unit returns from the domestic and export markets for dried vine fruits. Section 3(1) of the Act establishes the levy on specific dried vine fruits, which applies to fruit intended for consumption on the domestic market. The levy rates are intended to ensure that the returns from the domestic market are equal to those expected from the export market. In the case of the 1985 season, section 3(2) of the Act fixes these rates for dried currants and dried sultanas, as recommended by the Australian Dried Fruits Corporation and accepted by the Minister for Primary Industry. The rates are intended to equal the difference between the average unit returns from the domestic and export markets for these fruits.
Under the Act, there are specific obligations placed upon the parties involved in the dried vine fruits industry. For example, section 4(1) requires that all persons involved in the production, processing, and sale of dried currants and dried sultanas for the domestic market must comply with the levy rates set out in the Act. This includes producers, processors, and distributors who must ensure that the correct levy is applied to the fruits they handle. The levy must be collected and remitted to the Commonwealth in accordance with the provisions of the Act. Furthermore, section 5(1) requires that all relevant documentation, such as invoices and shipping manifests, must accurately reflect the amount of levy charged and paid.
Breaches of the Act can result in both civil and criminal penalties. Under section 6(1), any person who fails to comply with the requirements of the Act, including the payment of the correct levy, may be subject to a penalty. The maximum penalty for individuals is specified as five penalty units, as per section 6(2), while for bodies corporate, the penalty can be up to fifty penalty units, as outlined in section 6(3). Additionally, under section 7(1), any person who knowingly provides false or misleading information in relation to the levy or the movement of dried vine fruits may be guilty of an offence. The criminal penalty for such an offence is detailed in section 7(2) and can result in a fine of up to one thousand penalty units or imprisonment for a period of up to two years, or both. These penalties serve to ensure compliance with the Act and the proper administration of the equalization scheme.