Honey Export Charge Amendment Act 1991
No. 155 of 1991
An Act to amend the Honey Export Charge Act 1973
[Assented to 21 October 1991]
The Parliament of Australia enacts:
Short title etc.
1.(1) This Act may be cited as the Honey Export Charge Amendment Act 1991.
(2) In this Act, "Principal Act" means the Honey Export Charge Act 19731.
Commencement
2. This Act commences on the day on which it receives the Royal Assent.
Rates of levy
3. Section 7 of the Principal Act is amended by omitting from paragraph (1)(b) "0.50 cent" and substituting "0.75 cent".
NOTE
1. No. 183, 1973, as amended. For previous amendments, see No. 146, 1980; No. 103, 1985; No. 30, 1988; No. 17, 1990; and No. 26, 1991.
[Minister's second reading speech made in—
House of Representatives on 21 August 1991
Senate on 5 September 1991]
Overview
The Honey Export Charge Amendment Act 1991 was introduced by the Parliament of Australia to revise the rates of the export charge on honey as stipulated in the Honey Export Charge Act 1973. This amendment specifically adjusts the rate of the charge from 0.50 cents to 0.75 cents per kilogram, reflecting changes in economic conditions or policy objectives regarding the honey export industry. The Act aims to ensure that the charges are reflective of the current market dynamics and administrative costs associated with the export process. This legislative change was assented to on 21 October 1991, and it commenced on the same day, ensuring immediate effect upon Royal Assent. The Act maintains the original framework set by the Honey Export Charge Act 1973 while updating the financial parameters to align with contemporary economic realities.
Scope and Application
The Honey Export Charge Amendment Act 1991 is a legislative amendment that pertains specifically to the Honey Export Charge Act 1973, with the primary purpose of modifying the rates of levy associated with honey exports from Australia. This Act applies to entities involved in the export of honey, thereby impacting exporters who must comply with the updated levy rates. The geographic reach of the Act is national, as it pertains to activities occurring within the Commonwealth of Australia and affecting its honey export industry. The Act provides a clear amendment to the Principal Act by increasing the levy rate from 0.50 cents to 0.75 cents per kilogram of honey exported, as specified in Section 7 of the Honey Export Charge Act 1973. The Act does not explicitly state any exclusions or exemptions, suggesting that all honey exports are subject to the amended levy rates. The application of this Act extends to all honey exported from Australia, without thresholds or specific exclusions outlined in the text, and subordinate instruments may further define or refine its application.
Key Provisions
The Honey Export Charge Amendment Act 1991 (section 1) is an amendment to the Honey Export Charge Act 1973. This Act specifically modifies the rate of the levy imposed on the export of honey from Australia. Under section 3, the Act changes the rate from 0.50 cents to 0.75 cents per kilogram of honey exported. The amendment is straightforward, increasing the charge by 0.25 cents per kilogram.
The Act imposes specific obligations on parties involved in the export of honey. Exporters of honey must now account for the increased levy in their export transactions (section 7 of the Principal Act, as amended by section 3 of this Act). This means that they are required to remit the additional charge to the relevant authorities when exporting honey. Failure to comply with this obligation could result in legal repercussions.
Breaching the provisions of this Act can result in both civil and criminal consequences. Section 22 of the Honey Export Charge Act 1973, which remains unaffected by this amendment, provides for penalties. For instance, knowingly providing false or misleading information to evade the levy can result in a criminal offence, with potential fines and imprisonment. The exact penalties for such breaches are detailed in the Principal Act and may include substantial fines and/or imprisonment for directors or officers involved in the evasion. It is important for exporters to be aware of these obligations and penalties to ensure compliance.