Dried Vine Fruits Equalization Regulations (Amendmnent)

Overview

The Dried Vine Fruits Equalization Regulations (Amendment) 1984 were introduced to align the regulatory framework with recent amendments to the Dried Vine Fruits Equalization Act 1978. Enacted by the Parliament of Australia, these regulations address the need to modify the timing of the equalization levy payments and the corresponding monthly returns submitted by levy payers to the Department of Primary Industry. The primary objective of the amendment is to streamline the process of levy payments by adjusting the due date to one month and 14 days after the dried vine fruits leave the custody of the packer, instead of the previous three months and 14 days. This change is designed to ensure that the levy is more timely and reflective of the current market conditions, thus maintaining the efficiency and fairness of the dried vine fruits equalization scheme. The amendment also updates the interpretation of the term "custody of the packer" to include dried vine fruits in the custody of, or being sent by, the packer to their selling agent or associated re-packer. This broader definition ensures that all stages of the supply chain are accurately captured within the levy regime. By reducing the period for submission of monthly returns by two months, the regulations aim to maintain the accuracy and timeliness of levy assessments, thereby facilitating better compliance and enforcement within the industry.

Scope and Application

The Dried Vine Fruits Equalization Regulations (Amendment) 1984, made under the Dried Vine Fruits Equalization Act 1978, pertain to the levy applied to all dried vine fruits supplied within Australia for human consumption. This legislative framework applies to any individual, company, or entity involved in the supply of dried vine fruits, including packers, selling agents, and associated re-packers, within the Commonwealth of Australia. The legislation mandates that a levy be paid on the dried vine fruits and requires monthly returns to be submitted to the Department of Primary Industry, detailing the obligation to pay the levy. Notably, the recent amendments to the Act have altered the timing of when the levy becomes due, shifting it to one month and 14 days after the dried fruit leaves the "custody of the packer," which now also includes fruit in the custody of, or being sent by, the packer to their selling agent or associated re-packer. Consequently, the Regulations have been adjusted to reflect this change, reducing the period allowed for the submission of monthly returns by two months. These amendments and consequential regulatory adjustments are set to take effect from 1 December 1984, ensuring that the implementation of the equalization scheme aligns with the new timing provisions.

Key Provisions

The Dried Vine Fruits Equalization Act 1978, as amended, imposes an equalization levy on all dried vine fruits supplied in Australia for human consumption (Section 1). This levy is intended to ensure a standardised market for dried vine fruits. The levy is now due one month and 14 days after the month in which the dried fruit leaves the "custody of the packer," a term that has been expanded to include situations where the fruit is in the custody of, or being sent by the packer to his selling agent or associated re-packer (Section 2). This change was implemented from 1 December 1984, replacing the previous arrangement where the levy became due three months and 14 days after the fruit left the packer's custody. Under the Act, parties or entities involved in the supply of dried vine fruits are required to provide monthly returns to the Secretary of the Department of Primary Industry (Section 3). These returns must include data that form the basis of their levy obligations. The recent amendments have necessitated changes to the timing of these returns, which are now due two months earlier than before (Regulation 4). This ensures that the Department receives the necessary information in a timely manner to calculate and collect the levy. The Dried Vine Fruits Equalization Regulations have been amended to reflect the new timing for the levy and the corresponding monthly returns. These amendments mean that levy payers must submit their returns within a shorter timeframe, reducing the period allowed for submission by two months (Regulation 5). Failure to comply with these requirements can have legal consequences. Section 6 of the Act outlines that any person who fails to comply with the requirements to provide returns or pay the levy can be subject to penalties. The specific penalties are not detailed in the explanatory statement, but typically such failures can lead to fines or other sanctions as prescribed under the relevant provisions of the Act. Compliance with these obligations is crucial for avoiding any potential enforcement actions or legal repercussions.