Wine Grapes Levy Collection Act 1979

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No. 66 of 1979

An Act to make provision for the collection of the levy imposed by the Wine Grapes Levy Act 1979, and for related purposes.

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

Short title

1. This Act may be cited as the Wine Grapes Levy Collection Act 1979.

Commencement

2. This Act shall into operation on the day on which it receives the Royal Assent.

Interpretation

3. (1) In this Act, unless the contrary intention appears—

“authorized person” means, for the purposes of a provision of this Act in which the expression occurs, a person who is, by virtue of an appointment under section 12, an authorized person for the purposes of that provision;

“proprietor”, in relation to a winery, includes the personal representatives of a deceased proprietor of the winery.

Time for payment of levy

4. Levy imposed on any prescribed goods during a year becomes due and payable—

(a) as to 50% of the levy—on 30 September in the immediately succeeding year; and

(b) as to the remainder—on 31 March in that last-mentioned year.

Penalty for non-payment

5. (1) Subject to this section, where the liability of the proprietor of a winery to pay levy is not discharged at or before the time when that levy is due and payable, there is payable by him to the Commonwealth by way of penalty, in addition to that levy, an amount calculated at the rate of 10% per annum upon that levy or upon that part of that levy from time to time remaining unpaid, to be computed from the time when that levy became due and payable.

(2) The Minister or, subject to sub-section (3), an authorized person may, in a particular case, for reasons that the Minister or the authorized person, as the case may be, in his discretion thinks sufficient, remit the whole or a part of an amount payable under this section.

(3) A remission granted under sub-section (2) by an authorized person shall not exceed $500.

Recovery of levy

6. The following amounts may be recovered by the Commonwealth as debts due to the Commonwealth:

(a) levy that is payable;

(b) an amount that is payable by way of penalty under section 5.

Refund of levy

7. (1) Where, in respect of any prescribed goods that are, by virtue of section 8 of the Wine Grapes Levy Act 1979, exempt from levy, there has been paid to the Commonwealth an amount equal to the levy that, but for the exemption, would be payable in respect of those goods, an amount equal to that amount shall be refunded by the Commonwealth.

(2) Where any levy, or any penalty under sub-section 5 (1), has been overpaid, the amount overpaid shall be refunded by the Commonwealth.

Power to call for returns, &c.

8. An authorized person may, by notice in writing, require a person to furnish to him, within the times specified in the notice, such return or information in relation to matters relevant to the operation of this Act as is specified in the notice, including a return or information verified by statutory declaration.

Access to premises

9. (1) An authorized person may, with the consent of the occupier of any premises, enter the premises for the purpose of exercising the functions of an authorized person under this section.

(2) Where an authorized person has reason to believe that—

(a) premises are premises in which—

(i) prescribed goods are stored or are being, or have been, used in the manufacture of wine; or

(ii) wine, brandy or grape spirit has been, or is being produced, or is stored, or

(b) there are on premises examinable documents,

the authorized person may make application to a Justice of the Peace for a warrant authorizing the authorized person to enter the premises for the purpose of exercising the functions of an authorized person under this section.

(3) If, on an application under sub-section (2), the Justice of the Peace is satisfied, by information on oath or affirmation—

(a) that there is reasonable ground for believing that—

(i) the premises to which the application relates are premises in which—

(a) prescribed goods are stored or are being, or have been, used in the manufacture of wine; or

(b) wine, brandy or grape spirit has been, or is being produced, or is stored; or

(ii) there are on those premises any examinable documents; and

(b) that the issue of the warrant is reasonably required for the purposes of this Act,

the Justice of the Peace may grant a warrant authorizing the authorized person, with such assistance as he thinks necessary, to enter the premises, during such hours of the day or night as the warrant specifies or, if the warrant so specifies, at any time, if necessary by force, for the purpose of exercising the functions of an authorized person under this section.

(4) Where an authorized person has entered any premises in pursuance of sub-section (1) or in pursuance of a warrant granted under sub-section (3), he may exercise the functions of an authorized person under this section.

(5) A person shall not, without reasonable excuse, obstruct or hinder an authorized person acting in pursuance of sub-section (1) or in pursuance of a warrant granted under sub-section (3).

Penalty: $1,000.

(6) The functions of an authorized person under this section are—

(a) to search for, examine and take stock of any prescribed goods, wine, brandy and grape spirit; and

(b) to search for, inspect, take extracts from and make copies of any examinable documents.

(7) In this section, “examinable documents” means any books, documents or papers relating to—

(a) dealings in, and the use of, prescribed goods; and

(b) the production of wine, brandy and grape spirit.

Offences in relation to returns, &c.

10. (1) A person shall not fail duly to furnish a return or information that he is required to furnish under this Act or the regulations.

Penalty: $500.

(2) Where a person commits an offence against sub-section (1) by reason of his failure to furnish, within the period specified in a notice given to him under this Act or in the regulations, a return or information specified in the notice or in the regulations—

(a) the obligation to furnish that return or information continues, notwithstanding that that period has expired, until he furnishes that return or information;

(b) that person is guilty of an offence against this sub-section in respect of each day, other than the first such day, after the expiration of that period during which the failure to furnish that return or information continues; and

(3) Charges against a person for—

(a) an offence against sub-section (1) and any number of offences against sub-section (2); or

(b) any number of offences against sub-section (2),

may be joined in the same information or complaint if those offences relate to a failure to furnish the same return or information.

(4) If a person is convicted of—

(a) an offence against sub-section (1) and one or more offences against sub-section (2) related to that offence; or

(b) more than one offence against sub-section (2),

the court may impose one penalty in respect of the offences of which the person is so convicted but that penalty shall not exceed the sum of the maximum penalties that could be imposed if a penalty were imposed in respect of each offence separately.

(5) A person shall not present to an officer or other person doing duty in relation to this Act or the regulations an account, book or document, or make or furnish to such an officer or person a statement or return, that is false or misleading in a material particular.

Penalty: $500.

(6) A prosecution for an offence against this section may be commenced—

(a) in the case of an offence against sub-section (1) or (5)—at any time within 3 years after the commission of the offence against that sub-section; or

(b) in case of an offence against sub-section (2)—at any time within 3 years after the commission of the offence against sub-section (1) to which the offence against sub-section (2) relates.

Averments

11. In proceedings for the recovery by the Commonwealth of a debt referred to in section 6, a statement or averment in the complaint, claim or declaration of the plaintiff is prima facie evidence of the matter so stated or averred.

Appointment of authorized persons

12. The Minister may, by writing signed by him, appoint a person, or persons included in a class of persons, to be an authorized person or authorized persons, as the case may be, for the purposes of a specified provision of this Act.

Review of decisions

13. Applications may be made to the Administrative Appeals Tribunal for review of decisions made by the Minister or an authorized person for the purposes of sub-section 5 (2).

Regulations

14. The Governor-General may make regulations, not inconsistent with this Act, prescribing all matters required or permitted by this Act to be prescribed, or necessary or convenient to be prescribed for carrying out or giving effect to this Act or for facilitating the collection or recovery of amounts of levy and, in particular—

(a) providing for the manner of payment of levy;

(b) requiring persons to keep records relating to their dealings in, and use of, prescribed goods;

(c) requiring persons to furnish returns for the purposes of this Act, including returns verified by statutory declaration; and

(d) prescribing penalties not exceeding a fine of $500 for offences against the regulations.

Overview

The Wine Grapes Levy Collection Act 1979, enacted by the Queen, the Senate, and the House of Representatives of the Commonwealth of Australia, provides the legal framework for the collection of the levy imposed by the Wine Grapes Levy Act 1979. This Act was introduced to address the need for a structured and efficient process to collect the specified levy related to wine grapes, ensuring that the financial obligations are met timely and accurately. It establishes the time for payment of the levy, outlines penalties for non-payment, and details the procedures for the recovery and refund of the levy. Additionally, it empowers authorized persons to call for returns, access premises, and enforce compliance, while also setting out the penalties for offences related to the furnishing of returns and information. The policy objective of this Act is to facilitate the smooth collection and enforcement of the wine grapes levy, ensuring compliance through specified penalties and allowing for the review of decisions by the Administrative Appeals Tribunal. The Minister has the authority to appoint authorized persons to enforce the provisions of this Act, thereby maintaining the integrity and efficiency of the levy collection process.

Scope and Application

The Wine Grapes Levy Collection Act 1979 applies to proprietors of wineries, specifically those who are liable for the collection of the wine grapes levy as imposed by the Wine Grapes Levy Act 1979. The Act is a Commonwealth statute, meaning its jurisdiction covers the entire nation of Australia. Its provisions allow for the collection of levies on prescribed goods used in the production of wine, including grapes, and the imposition of penalties for non-payment. The Act allows for the recovery of unpaid levies and penalties as debts due to the Commonwealth and provides for refunds in cases where levies have been overpaid or where prescribed goods are exempt from the levy. The Act also provides mechanisms for the Minister or authorized persons to enter premises for the purpose of exercising their functions under the Act, including the ability to search, inspect, and take stock of goods and documents. Additionally, the Act outlines penalties for failure to furnish required returns or information and for presenting false or misleading documents. Subordinate instruments, such as regulations, may further detail the manner of levy payment, record-keeping requirements, and the imposition of penalties for offences against these regulations.

Key Provisions

The Wine Grapes Levy Collection Act 1979 provides the legal framework for the collection of a levy imposed by the Wine Grapes Levy Act 1979. Section 4 specifies that the levy imposed on prescribed goods during a year becomes due and payable in two installments: 50% on 30 September of the following year, and the remainder on 31 March of the same year. Section 5 details that if the winery proprietor fails to pay the levy by the due date, a penalty of 10% per annum is added to the outstanding amount, with the Minister or an authorized person having discretion to remit all or part of this penalty, though the amount remitted by an authorized person cannot exceed $500. The Act imposes several obligations on the parties it governs. Section 6 mandates that the Commonwealth may recover the levy and any penalty amounts as debts due. Section 7 outlines circumstances under which the Commonwealth must refund the levy, such as when prescribed goods are exempt or when there has been an overpayment. Section 8 empowers authorized persons to require individuals to furnish returns or information relevant to the Act, verified by statutory declaration if necessary. Section 9 details the conditions under which authorized persons may access premises to conduct searches and inspections, with penalties for obstructing such access. The Act also outlines specific offences and penalties for non-compliance. Section 10 establishes that failure to furnish required returns or information is an offence, with fines not exceeding $500. If the failure continues past the specified period, additional daily fines of up to $100 may apply. Section 10 also prohibits the submission of false or misleading documents, with similar penalties. Prosecutions for these offences must commence within three years of the offence's commission, with certain exceptions. Section 14 allows for the creation of regulations necessary for the implementation of the Act, including penalties not exceeding a fine of $500 for offences against these regulations.

Area of Law: Taxation Law
Instrument: Act
Concepts: Commencement Provisions; Offence Provisions; Penalty for non-payment; Recovery of levy; Refund of levy; Delegated & Subordinate Legislation

Interactions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.

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