EXPLANATORY STATEMENT
STATUTORY RULES 1984 No. 349
Issued by the Authority of the Minister for Primary Industry
DRIED VINE FRUITS EQUALIZATIN ACT 1978
DRIED VINE FRUITS EQUALIZATION REGULATIONS
(AMENDMENT)
Under the dried vine fruits equalization scheme levy is applied to all dried vine fruits supplied in Australia for human consumption. Provision by levy payers of monthly returns to the Department of Primary Industry, in relation to liability for levy, is provided for in the Regulations.
Recently amendments were made to the Dried Vine Fruits Equalization Act 1978 making the equalization levy due one month and 14 days after the month in which the dried fruit left the “custody of the packer” and extending the interpretation of that term to, include fruit in the custody of, or being sent by the packer to his selling agent or associated re-packer. This replaced previous arrangements whereby levy became due three months and 14 days after the month in which the fruit left the custody of the packer. The new arrangements is to apply on and from 1 December 1984.
As a consequence it is necessary to amend the Regulations in respect of the timing of the provision of monthly returns which levy payers are required to submit to the Secretary of the Department of Primary Industry, giving data on which their obligation to pay levy is based. The effect of the change is that the period allowed for submission of such returns has also been reduced by two months.