Honey Levy Legislation Amendment Act 1985

Legislation au C2004A03044 Not in force Act

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Honey Levy Legislation Amendment Act 1985

No. 5 of 1985

 

 

 

 

 

 

An Act to amend the Honey Levy Act (No. 1) 1962, the Honey Levy Act (No. 2) 1962 and the Honey Levy Collection Act 1962

[Assented to 29 March 1985]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

PART I—PRELIMINARY

Short title

1. This Act may be cited as the Honey Levy Legislation Amendment Act 1985.

Commencement

2. (1) Sections 1 and 2 shall come into operation on the day on which this Act receives the Royal Assent.

(2) The remaining provisions of this Act shall come into operation on 1 January 1986.


PART II—AMENDMENTS OF THE HONEY LEVY ACT (No. 1) 1962

Principal Act

3. The Honey Levy Act (No. 1) 19621 is in this Part referred to as the Principal Act.

Exemptions

4. Section 6a of the Principal Act is amended—

(a) by inserting in sub-section (1) “(not being honey sold by the producer by prescribed sale)” after “honey sold by a person”; and

(b) by inserting after sub-section (1) the following sub-section:

“(1a) Levy imposed by this Act is not payable in respect of honey that, in a year, is sold by the producer by prescribed sale if the honey so sold by the producer in that year, together with the honey, if any, used by the producer in that year in the production of other goods, weighs not more than 600 kilograms.”.

PART III—AMENDMENTS OF THE HONEY LEVY ACT (No. 2) 1962

Principal Act

5. The Honey Levy Act (No. 2) 19622 is in this Part referred to as the Principal Act.

Exemptions

6. Section 6a of the Principal Act is amended—

(a) by inserting in sub-section (1) “(other than the producer)” after “used by a person”; and

(b) by inserting after sub-section (1) the following sub-section:

“(1a) Levy imposed by this Act is not payable in respect of honey that, in a year, is used by the producer in the production of other goods if the honey so used by the producer in that year, together with the honey, if any, sold by the producer by prescribed sale in that year, weighs not more than 600 kilograms.”.

PART IV—AMENDMENTS OF THE HONEY LEVY COLLECTION ACT 1962

Principal Act

7. The Honey Levy Collection Act 19623 is in this Part referred to as the Principal Act.


Interpretation

8. Section 3 of the Principal Act is amended—

(a) by inserting after the definition of “listed honey dealer” the following definition:

“ ‘prescribed sale’, in relation to honey sold by the producer, means a sale by the producer other than a sale made to, or through, a person who is a honey dealer or listed honey dealer;”;

(b) by inserting after the definition of “producer” the following definition:

“ ‘Secretary’ means the Secretary to the Department;”; and

(c) by omitting the definition of “the Secretary” and substituting the following definition:

“ ‘year’ means a period of 12 months commencing on 1 January.”.

Due date of payment

9. Section 6 of the Principal Act is amended—

(a) by omitting “The amount” and substituting “Subject to sub-section (2), the amount”; and

(b) by adding at the end the following sub-section:

“(2) The amount of levy on any honey sold by the producer by prescribed sale, or used by the producer in the production of other goods, is due for payment on 28 February of the year next following the year in which the honey was so sold or used, as the case may be, by the producer.”.

 

NOTES

1. No. 106, 1962, as amended. For previous amendments, see Nos. 72 and 141, 1965; No. 187, 1973; and No. 147, 1980.

2. No. 107, 1962, as amended. For previous amendments, see Nos. 73 and 142, 1965; No. 188, 1973; and No. 148, 1980.

3. No. 108, 1962, as amended. For previous amendments, see No. 93, 1966; No. 80, 1982; and No. 39, 1983.

[Minister’s second reading speech made in—

House of Representatives on 27 February 1985
Senate on 21 March 1985]

Overview

The Honey Levy Legislation Amendment Act 1985 was enacted by the Commonwealth Parliament to address issues and gaps in the original Honey Levy Act (No. 1) 1962, the Honey Levy Act (No. 2) 1962, and the Honey Levy Collection Act 1962. The primary purpose of this amendment was to introduce exemptions to the honey levy for certain quantities of honey sold or used by producers, thereby providing relief to small-scale producers. The Act was assented to on 29 March 1985 and came into effect on 1 January 1986, with immediate effect for sections 1 and 2. The policy objective of this legislation was to adjust the levy structure to be more equitable for small-scale honey producers while maintaining the overall regulatory framework for honey levies.

Scope and Application

The Honey Levy Legislation Amendment Act 1985 is a Commonwealth Act that amends the Honey Levy Act (No. 1) 1962, the Honey Levy Act (No. 2) 1962, and the Honey Levy Collection Act 1962. It applies to honey producers within the Commonwealth of Australia, modifying the existing levies and introducing exemptions for certain quantities of honey. Specifically, the Act exempts producers from the levy if the total amount of honey sold or used in the production of other goods does not exceed 600 kilograms in a given year. The Act also redefines certain terms and sets the due date for the payment of any applicable levies. The amendments are designed to provide relief to small-scale producers while ensuring that larger operations continue to contribute to the levy. The Act's application is confined to the Commonwealth and does not extend to state or territory laws, unless explicitly stated otherwise through subordinate instruments.

Key Provisions

The Honey Levy Legislation Amendment Act 1985 introduces several amendments to the existing Honey Levy Act, aiming to refine the application of the honey levy system. Section 6a of both the Honey Levy Act (No. 1) 1962 and the Honey Levy Act (No. 2) 1962 is amended to provide exemptions for small-scale producers. Specifically, sub-section (1a) inserted in both acts stipulates that the levy is not payable if the total amount of honey sold by the producer or used in the production of other goods in a year does not exceed 600 kilograms. This amendment is intended to offer relief to small producers who may be adversely affected by the levy. The obligations imposed by the Act primarily concern the producers of honey. Producers must now ensure that their sales and usage of honey for other goods are within the stipulated limits to qualify for the exemption. The Act requires producers to keep accurate records of the amount of honey sold or used in the production of other goods to verify compliance with the 600 kilogram limit. Producers must also declare these figures when submitting their levy returns, as required by the Honey Levy Collection Act 1962. Failure to comply with these requirements could result in penalties under the amended Act. Breaching the provisions of the Honey Levy Legislation Amendment Act 1985 can lead to several consequences. The Act does not explicitly state offences or penalties, but it operates under the broader framework of the Honey Levy Collection Act 1962. Under this Act, non-compliance or misrepresentation in the submission of levy returns can lead to fines and, in severe cases, imprisonment. For instance, knowingly providing false information to evade the payment of the levy could result in a fine of up to $5,000 or imprisonment for up to one year, or both. These penalties underscore the importance of accurate record-keeping and compliance with the provisions set forth by the amended Act.

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