Wine Grapes Levy Amendment Act 1989

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Wine Grapes Levy Amendment Act 1989

No. 141 of 1989

 

An Act to amend the Wine Grapes Levy Act 1979

[Assented to 23 November 1989]

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

Short title etc.

1. (1) This Act may be cited as the Wine Grapes Levy Amendment Act 1989.

(2) In this Act, “Principal Act” means the Wine Grapes Levy Act 19791.

Commencement

2. This Act commences on 1 January 1990.

Interpretation

3. Section 4 of the Principal Act is amended by inserting after subsection (4) the following subsection:

“(4a) For the purposes of this Act, the number of tonnes in a quantity of prescribed goods that are not fresh grapes is to be taken to be the fresh grape equivalent of the goods.”.


Rate of levy

4. Sections 6 and 6a of the Principal Act are repealed and the following section is substituted:

Rate of levy

“6. (1) The levy imposed on prescribed goods used at a winery in a year is the sum of:

(a) $200; and

(b) an amount at the rate of $4.40, or such other amount, not exceeding $8.80, as is prescribed, per tonne of the quantity of the goods that does not exceed 5,000 tonnes; and

(c) an amount at the rate of $1.30, or such other amount, not exceeding $2.60, as is prescribed, per tonne of the quantity (if any) of the goods that exceeds 5,000 tonnes but does not exceed 10,000 tonnes; and

(d) an amount at the rate of 60 cents, or such other amount, not exceeding $1.20, as is prescribed, per tonne of the quantity (if any) of the goods that exceeds 10,000 tonnes but does not exceed 20,000 tonnes; and

(e) an amount at the rate of 50 cents, or such other amount, not exceeding $1, as is prescribed, per tonne of the quantity (if any) of the goods that exceeds 20,000 tonnes but does not exceed 40,000 tonnes; and

(f) an amount at the rate of 40 cents, or such other amount, not exceeding 80 cents, as is prescribed, per tonne of the quantity (if any) of the goods that exceeds 40,000 tonnes; and

(g) an amount at the rate of the research amount per tonne of the goods.

“(2) In this section:

‘research amount’ means $1.50 or such other amount, not exceeding $2, as is prescribed.”.

Exemptions from levy

5. Section 8 of the Principal Act is amended by omitting from subsection (1) “20” and substituting “10”.

Regulations

6. Section 9 of the Principal Act is amended:

(a) by omitting from subsection (2) “the definition of ‘marketing amount’ in subsection 6 (2) or for the purposes of section 6a” and substituting “paragraph 6 (1) (b), (c), (d), (e) or (f)”;

(b) by omitting subsection (4) and substituting the following subsection:

“(4) Before making regulations for the purposes of subsection 6 (1), the Governor-General is to consider:

(a) relevant recommendations made under subsection (2); and


(b) relevant matters of which the Minister has been notified under section 29za of the Corporation Act.”;

(c) by omitting subsection (6) and substituting the following subsection:

“(6) Before making regulations for the purposes of subsection 6 (2), the Governor-General is to consider relevant recommendations made under subsection (5).”.

Application and transitional 1989-90

7. (1) Subject to subsection (3), the levy payable in respect of prescribed goods used at a winery during the 6 months commencing on 1 July 1989 is the levy that would be payable in respect of the goods if:

(a) the amendments made by this Act had not been made; and

(b) the reference in section 6a of the Principal Act to a year were a reference to those 6 months.

(2) Subject to subsection (3), the levy payable in respect of prescribed goods used at a winery during the 6 months commencing on 1 January 1990 is the levy that would be payable in respect of the goods if the reference in section 6 of the Principal Act as amended by this Act to a year were a reference to those 6 months.

(3) The amount of levy payable by a person in respect of prescribed goods used at a winery or wineries during the year commencing on 1 July 1989 is not to exceed what would have been the amount of that levy if the amendments made by this Act had come into operation on that date.

(4) A term used in subsection (1), (2) or (3) has the same meaning as in the Principal Act.

 

NOTE

1. No. 65, 1979, as amended. For previous amendments, see No. 162, 1980; and No. 61, 1986.

[Minister’s second reading speech made in—

House of Representatives on 25 October 1989

Senate on 2 November 1989]

Overview

The Wine Grapes Levy Amendment Act 1989 was enacted by the Australian Parliament to amend the Wine Grapes Levy Act 1979. This legislation was introduced to address issues and gaps in the existing regulatory framework governing the imposition and calculation of levies on wine grapes, ensuring a more effective and equitable system for levy collection. The policy objective of the Wine Grapes Levy Amendment Act 1989 was to adjust the rates of the levy imposed on prescribed goods used at wineries and to make corresponding amendments to the Wine Grapes Levy Act 1979. This was achieved through changes to the rate of levy, exemptions from levy, and the process for making regulations, ultimately providing clarity and consistency in the application of the levy system. The Act commenced on 1 January 1990, with specific transitional provisions for the period between 1 July 1989 and 30 June 1990.

Scope and Application

The Wine Grapes Levy Amendment Act 1989 amends the Wine Grapes Levy Act 1979, primarily modifying the rate of levy imposed on prescribed goods used at wineries and altering the threshold for certain exemptions from this levy. This Act applies to entities involved in the wine production industry, specifically those using prescribed goods at wineries. The geographical reach of this Act is national, as it pertains to the Commonwealth of Australia. The Act introduces a tiered levy system, with different rates applied based on the quantity of goods used, ranging from $4.40 to $1.30 per tonne for varying quantities of goods. Additionally, it adjusts the exemption threshold from 20 tonnes to 10 tonnes of prescribed goods. The Act also extends its application through subordinate instruments, allowing for further regulation and amendment of the levy rates and exemptions through regulations made by the Governor-General, considering recommendations and relevant matters as specified.

Key Provisions

The Wine Grapes Levy Amendment Act 1989 (Act) amends the Wine Grapes Levy Act 1979 (Principal Act), introducing several key changes. The levy imposed on prescribed goods used at a winery is detailed in section 6, which stipulates a base levy of $200, followed by tiered rates based on the quantity of goods used. For the first 5,000 tonnes, the rate is $4.40 per tonne, with maximum rates of $8.80. For quantities exceeding 5,000 tonnes but not exceeding 10,000 tonnes, the rate is $1.30 per tonne, with a maximum of $2.60. For amounts exceeding 10,000 tonnes but not exceeding 20,000 tonnes, the rate is 60 cents per tonne, with a maximum of $1.20. For amounts exceeding 20,000 tonnes but not exceeding 40,000 tonnes, the rate is 50 cents per tonne, with a maximum of $1. For amounts exceeding 40,000 tonnes, the rate is 40 cents per tonne, with a maximum of 80 cents. Additionally, a research amount of $1.50 per tonne, with a maximum of $2, is specified. The Act imposes obligations on wineries to accurately report and pay the levy based on the tiered rates as outlined. The wineries must also ensure that the quantity of goods used is correctly calculated in terms of fresh grape equivalents, as clarified in the amended section 4 of the Principal Act. The Governor-General is mandated to consider recommendations and relevant notifications from the Minister when making regulations under sections 6(1) and 6(2), as outlined in the amended section 9 of the Principal Act. Failure to comply with the obligations and requirements set out in the Act may result in civil or criminal consequences. Although specific penalties are not detailed within the Act itself, breaches of the Wine Grapes Levy Act 1979, as amended, could lead to penalties under the broader legislative framework or any applicable regulations. The Act's transitional provisions ensure that any changes to the levy rates do not unfairly impact wineries during the transition period from July 1989 to January 1990, as stipulated in section 7.

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