EXPLANATORY STATEMENT
STATUTORY RULES 1986 No. 165
Issued by the Authority of the Minister for Finance for and on behalf of the Minister for Primary Industry
WINE GRAPES LEVY COLLECTION REGULATIONS
The Wine Grapes Levy Collection Act 1979 provides the machinery for the collection of levy imposed by the related Wine Grapes Levy Act 1979. Consequent upon amendments to the Wine Grapes Levy Act 1979 by the Wine Grapes Levy Amendment Act 1986 to provide for the levy to be split into two components (a “marketing amount” to fund the operations of the Australian Wine and Brandy Corporation and a “research amount” to place wine research on a continuing basis), the existing Wine Grapes Levy Collection Regulations require amendment.
The Wine Grapes Levy Collection Regulations (Amendment) are made under the Wine Grapes Levy Collection Act 1979 which provides that regulations may be made, 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.
These Regulations amend the Principal Regulations to require that a person who is a proprietor of more than one winery furnish a single return containing particulars in respect of each winery of which he or she is a proprietor. They also require the proprietor of a winery or wineries, to furnish information concerning the amount of levy payable in respect of the marketing amount and the research amount.
These amendments to the Wine Grapes Levy Collection Regulations will apply to returns furnished in respect of levy liability for a year commencing on or after 1 July 1986.
Overview
The Wine Grapes Levy Collection Regulations (Amendment) 1986, issued under the authority of the Minister for Finance on behalf of the Minister for Primary Industry, were introduced to amend the existing Wine Grapes Levy Collection Regulations in response to the legislative changes made by the Wine Grapes Levy Amendment Act 1986. This amendment sought to address the need to split the levy into two distinct components: a marketing amount to support the operations of the Australian Wine and Brandy Corporation and a research amount to fund ongoing wine research. The Wine Grapes Levy Collection Act 1979 provides the legislative framework for the collection of the levy, and these regulations were designed to ensure compliance with the new structure of the levy by requiring proprietors of multiple wineries to submit a consolidated return detailing the levy payable for each winery, including both the marketing and research components. The policy objective behind these amendments was to streamline the collection process and ensure that the levy is accurately allocated to its intended purposes, thereby supporting the wine industry's development and research efforts.
Scope and Application
The Wine Grapes Levy Collection Regulations, as amended, apply to individuals and entities involved in the wine grape industry in Australia, specifically those who are proprietors of one or more wineries. These regulations are made under the Wine Grapes Levy Collection Act 1979 and are designed to facilitate the collection of the levy imposed by the Wine Grapes Levy Act 1979, which is split into two components: a marketing amount to fund the operations of the Australian Wine and Brandy Corporation and a research amount for ongoing wine research. The regulations mandate that proprietors of multiple wineries must submit a single return that includes details for each winery they own, as well as information about the levy payable for both the marketing and research components. These amendments take effect for returns related to levy liability starting from the year commencing on or after 1 July 1986. The scope of the regulations is nationwide, covering all wineries within Australia, and they are not subject to exclusions or exemptions specified in the text.
Key Provisions
The Wine Grapes Levy Collection Regulations (Amendment) 1986, made under the Wine Grapes Levy Collection Act 1979, introduce several key changes to the existing regulations (s. 3). Firstly, they require proprietors who own more than one winery to submit a single return that includes detailed information about each winery under their ownership (s. 4). This consolidation aims to streamline the reporting process for those managing multiple wineries. Additionally, these regulations mandate that winery proprietors must provide specific details regarding the levy amounts payable for both the marketing amount, which funds the Australian Wine and Brandy Corporation, and the research amount, allocated for ongoing wine research (s. 5).
These amendments impose clear obligations on winery proprietors. They must now ensure that all relevant details about their wineries, including production and financial data, are accurately reported in a single consolidated return (s. 4). This includes specifying the amount of levy due for each component—marketing and research. By doing so, proprietors assist in the effective collection and allocation of the levy funds as intended by the Wine Grapes Levy Act 1979 (s. 5). Failure to comply with these reporting requirements may result in difficulties with the accurate assessment and collection of the levy.
Failure to comply with the requirements set out in the Wine Grapes Levy Collection Regulations (Amendment) 1986 can lead to various consequences. Non-compliance may result in penalties, as the Act provides for enforcement mechanisms to ensure adherence to the regulations. The specific penalties for breaches are not detailed in the explanatory statement but are generally aligned with the provisions of the Wine Grapes Levy Collection Act 1979, which may include fines or other civil sanctions. Ensuring accurate and timely submission of the required information is crucial for winery proprietors to avoid potential legal repercussions.