Primary Industries (Excise) Levies Amendment (Wine Grapes) Act 2004

Overview

The Primary Industries (Excise) Levies Amendment (Wine Grapes) Act 2004 was enacted by the Parliament of Australia to address the need for increased funding for research in the wine grape industry. This amendment to the Primary Industries (Excise) Levies Act 1999 specifically targets the maximum research component for the levy in respect of wine grapes, allowing for a higher amount to be levied to support research activities. The Act was designed to enhance the research capabilities within the wine grape sector, thereby fostering innovation and development in this important primary industry. The policy objective, as articulated during the second reading speeches in both the House of Representatives and the Senate, was to provide the necessary financial support for research that would benefit the overall productivity and sustainability of the Australian wine grape industry.

Scope and Application

The Primary Industries (Excise) Levies Amendment (Wine Grapes) Act 2004 applies to the Primary Industries (Excise) Levies Act 1999, specifically amending the definition of the research amount for levies imposed on wine grapes. The Act increases the maximum research component for the levy from $3 to $10, effective from the levy year commencing on 1 July 2004 and subsequent years. This legislative change applies to all entities involved in the production and supply of wine grapes within the Commonwealth of Australia, thereby extending its jurisdictional reach across the entire nation. The Act does not specify any exclusions or exemptions and operates as a direct amendment to the original Act, with no additional subordinate instruments extending or restricting its application. The increased levy is intended to enhance research funding for the wine grape industry, supporting its growth and development.

Key Provisions

The Primary Industries (Excise) Levies Amendment (Wine Grapes) Act 2004 amends the Primary Industries (Excise) Levies Act 1999 (the Act) by increasing the maximum allowable amount for the research component of the excise levy on wine grapes. Under the original Act, section 7(2) of Schedule 26 defined the research amount as "$1.90 or such other amount, not exceeding $3" per tonne of wine grapes. The amendment, as stated in Schedule 1 of the 2004 Act, modifies this to "such amount, not exceeding $10" per tonne of wine grapes. This change is specifically applicable to the levy year beginning on 1 July 2004 and all subsequent levy years. The obligations imposed by this amendment require wine grape growers and relevant entities to comply with the new maximum research levy amount. This means that when calculating the excise levy for wine grapes, they must ensure that the research component does not exceed the new limit of $10 per tonne. The amendment directly impacts the financial obligations of those involved in the wine grape industry, mandating adherence to the updated levy structure. Breach of the provisions in this Act could potentially lead to civil or criminal consequences. While the specific penalties are not detailed within the Act itself, under the Primary Industries (Excise) Levies Act 1999, penalties for non-compliance can include fines and, in severe cases, imprisonment. The exact penalties would be determined by the courts based on the nature and extent of the breach. It is crucial for entities subject to the Act to ensure full compliance to avoid any legal repercussions.