Dried Vine Fruits Levy Act 1971

Overview

The Dried Vine Fruits Levy Act 1971 was enacted to impose a levy on certain dried vine fruits, addressing a legislative gap in the regulation and taxation of these products. Assented to on 16 December 1971, the Act was brought into force by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia. Its purpose is to regulate the collection of levies on specific types of dried vine fruits, including currants, sultanas, and raisins, under certain conditions and rates. The Act works in conjunction with the Levy Collection Act for the interpretation and collection processes. By establishing a levy based on the average return per ton exceeding a base price and the minimum quantity thresholds for each type of dried fruit, the Act aims to provide a structured financial mechanism for the industry while ensuring the levies do not exceed a specified rate.

Scope and Application

The Dried Vine Fruits Levy Act 1971 applies to dried vine fruits such as currants, sultanas, and raisins, imposing a levy on these commodities when certain conditions are met. Specifically, the Act imposes a levy on dried fruit received for packing during a season if the average return per ton exceeds the base price by more than ten dollars and the quantity of dried fruit received for packing exceeds a specified minimum for that kind of fruit. The levy is payable by either the packer or the grower, depending on the circumstances of the purchase or receipt of the dried fruit. The Act operates on a national level, as it is Commonwealth legislation. There are no explicit exclusions or exemptions mentioned in the provided text, but the levy does not exceed twenty dollars per ton. The Act’s application may be further defined or extended through subordinate instruments, such as regulations under the Levy Collection Act, which is read in conjunction with this Act for interpretation purposes.

Key Provisions

The Dried Vine Fruits Levy Act 1971 (sections 5 and 6) mandates the imposition of a levy on certain kinds of dried vine fruits when specific conditions are met. Specifically, a levy is imposed on dried fruit received for packing during a season if the average return per ton for that season exceeds the base price by more than ten dollars and the quantity of the dried fruit received for packing exceeds the minimum quantity set for that type of dried fruit (section 5). The minimum quantities are set at eight thousand tons for currants, sixty thousand tons for sultanas, and six thousand tons for raisins (section 5(2)). The rate of the levy is determined by subtracting ten dollars from the difference between the average return per ton and the base price per ton, subject to a maximum of twenty dollars per ton (section 6). The Act outlines the obligations of parties involved in the dried fruit industry. Packers who purchase or receive dried fruit under a contract that allows them to sell the packed dried fruit and receive the net proceeds are responsible for paying the levy (section 7(1)). If the packer does not meet these conditions, the grower of the dried fruit is liable for the levy (section 7(2)). To ensure the collection of the levy, a provisional levy is imposed in accordance with the Levy Collection Act (section 8). Breaches of the provisions outlined in the Dried Vine Fruits Levy Act 1971 can result in various consequences. Although the Act does not explicitly state penalties for non-compliance, the Levy Collection Act, which is read as one with this Act, likely includes provisions for enforcement and penalties. Non-compliance could lead to civil or criminal consequences, although the specific penalties are not detailed within this particular Act. It is essential for entities involved in the dried fruit industry to adhere to the obligations and requirements set forth to avoid potential legal repercussions.