Grape Research Levy Collection Act 1986

No. 64 of 1986

An Act relating to the collection of the levy imposed by the Grape Research Levy Act 1986

[Assented to 24 June 1986]

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

Short title

1. This Act may be cited as the Grape Research Levy Collection Act 1986.

Commencement

2. This Act shall come into operation on 1 July 1986.

Interpretation

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

“appoint” includes re-appoint;

“authorised person” means a person who is, by virtue of an appointment under section 13, an authorised person for the purposes of the provision in which the expression appears;

“dried grapes” means grapes containing less than 60% of moisture by mass;

“fresh grape equivalent”, in relation to a quantity of prescribed goods other than fresh grapes, means the quantity of fresh grapes that, as ascertained in accordance with sub-section (3), is the equivalent of that quantity of prescribed goods;

“fresh grapes” means grapes containing not less than 60% of moisture by mass;

“grower”, in relation to prescribed goods delivered to a processing establishment, means—

(a) if the person who produced the goods is also the proprietor of the processing establishment—the proprietor of the processing establishment; or

(b) in any other case—the owner of the goods immediately before the time of delivery of the goods to the processing establishment;

“leviable goods” means prescribed goods in respect of which levy is imposed;

“prescribed goods” means—

(a) fresh grapes;

(b) dried grapes; and

being grapes or grape juice produced in Australia;

“processing”, in relation to prescribed goods, includes—

(a) using the goods in the manufacture of a beverage or other product;

(b) canning the goods; and

“processor”, in relation to prescribed goods delivered to a processing establishment, means the proprietor of the processing establishment;

“proprietor”, in relation to a processing establishment, means the person who carries on the processing of prescribed goods at that establishment and includes the personal representative of a deceased proprietor of the processing establishment;

“year” means the year that commenced on 1 July 1986 and each succeeding year.

(2) Notwithstanding sub-section (1), if—

(a) the producer of fresh grapes agrees to sell the grapes to the proprietor of a processing establishment; and

(b) pursuant to the agreement, the producer delivers the grapes to another processing establishment,

then—

(c) in a case where, immediately before the delivery, the grapes are owned by the proprietor of the first-mentioned processing establishment, a reference in this Act to the grower of the grapes shall be read as a reference to the producer of the grapes; and

(d) in any case—a reference in this Act to the processor of the grapes shall be read as a reference to the proprietor of the first-mentioned processing establishment.

(3) For the purposes of this Act, the quantity of fresh grapes that is the equivalent of a quantity of prescribed goods other than fresh grapes is a number of tonnes equal to—

(a) in the case of dried grapes—a number ascertained by multiplying the number of tonnes of that quantity of dried grapes by 3; and

(b) in the case of grape juice—a number ascertained by dividing the number of litres of that quantity of grape juice—

(i) in the case of single-strength grape juice—by 800 or, if another number is for the time being prescribed for the purposes of this sub-paragraph, that other number; and

(ii) in the case of concentrated grape juice—by a number that bears to the number applicable for the purposes of sub-paragraph (i) the same proportion as the strength of the single-strength grape juice from which the concentrated grape juice was derived bears to the strength of the concentrated grape juice.

(4) For the purposes of this Act, premises shall be deemed to be a processing establishment during a year if the quantity (if any) of fresh grapes, together with the fresh grape equivalent of the quantity (if any) of prescribed goods other than fresh grapes, used in the processing of prescribed goods at those premises during that year, or either of the immediately preceding 2 years (including years commencing before 1 July 1986), amounts, or amounted, to not less than 5 tonnes.

Act to bind Crown

4. This Act binds the Crown in right of each of the States, of the Northern Territory and of Norfolk Island.

Time for payment of levy

5. Levy imposed on leviable goods delivered during a year is due and payable on 30 September in the immediately succeeding year.

Liability of processor

6. (1) For the better securing of the payment of levy, the processor of any leviable goods is liable to pay to the Commonwealth, on behalf of the grower, an amount (in this section referred to as the “relevant amount”) equal to any levy on the leviable goods that has become payable by the grower but has not been paid to, or recovered by, the Commonwealth.

(2) Notwithstanding any law of a State or Territory, or any agreement (whether entered into before or after the commencement of this Act) to the contrary, the processor of any leviable goods may, for the purpose of ensuring that the processor is provided with the funds necessary for the due payment, on behalf of the grower, of the relevant amount, deduct from any money payable by the processor to the grower, or received by the processor on behalf of the grower, in respect of those goods an amount equal to, or that may reasonably be expected to be equal to, the relevant amount.

(3) Where a processor deducts an amount under sub-section (2), the grower is, upon the levy becoming payable, discharged from liability to pay the levy to the extent of the amount so deducted, but the liability of the processor under sub-section (1) is not affected.

(4) Where an amount payable under sub-section (1) in respect of levy payable by the grower of any leviable goods is paid to the Commonwealth by, or is recovered by the Commonwealth from, the processor—

(a) the grower is, to the extent of the amount so paid or recovered, discharged from so much of the grower’s liability to pay that levy as has not previously been discharged by virtue of sub-section (3); and

(b) the processor may recover from the grower, by set-off or otherwise, an amount equal to the amount discharged by virtue of paragraph (a).

Penalty for non-payment

7. (1) Where the liability of the grower of any leviable goods to pay levy is not discharged at or before the time when the levy becomes due and payable, there is payable by the grower to the Commonwealth by way of penalty, in addition to the levy, an amount calculated at the rate of 20% per annum upon so much of the levy as from time to time remains unpaid, to be computed from the time when the levy becomes due and payable.

(2) Where the processor of any leviable goods—

(a) deducts an amount under sub-section 6 (2) in respect of levy on the goods; and

(b) does not, at or before the time when the levy becomes due and payable, pay to the Commonwealth the whole or any part of the amount so deducted,

there is payable by the processor to the Commonwealth by way of penalty, in addition to the amount payable by the processor under sub-section 6 (1), an amount calculated at the rate of 20% per annum upon so much of the amount so deducted as is not paid to the Commonwealth, to be computed from the time when the levy becomes due and payable.

(3) The Minister or an authorised person may, in any particular case, for reasons that the Minister or authorised person in his or her discretion thinks sufficient, remit the whole or any part of an amount payable under this section.

(4) The power under sub-section (3) to remit the whole or any part of an amount payable under this section shall not be exercised by an authorised person in a case where the amount payable before any remission exceeds $500.

Recovery of levy and other amounts

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

(a) levy that is due and payable;

(b) amounts that are payable under sub-section 6 (1);

Refund of levy

9. (1) Where any amount referred to in section 8 has been overpaid, the amount overpaid shall be refunded by the Commonwealth.

(2) Where—

(a) an amount is to be. refunded by the Commonwealth in accordance with sub-section (1); and

(b) the amount has been taken into account in calculating an amount to be paid into a Research Fund under paragraph 7 (1) (a) of the Rural Industries Research Act 1985,

the amount of the refund shall be paid out of that Research Fund.

Power to call for returns

10. An authorised person may, by notice in writing given, or sent by post, to a person, require the person to submit to the authorised person, within such time (being not less than 14 days after receipt of the notice) as is 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

11. (1) An authorised person may, with the consent of the occupier of any premises, enter the premises for the purposes of exercising the powers of an authorised person under sub-section (5).

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

(a) particular premises are premises on which prescribed goods are produced, stored or processed; or

(b) there are on particular premises examinable documents,

the authorised person may make an application to a Justice of the Peace for a warrant authorising the authorised person to enter the premises for the purpose of exercising the powers of an authorised person under sub-section (5).

(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 on which prescribed goods are produced, stored or processed; 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 authorising the authorised person, with such assistance as the authorised person thinks necessary, to enter the premises, if necessary by force, during such hours of the day or night as the warrant specifies or, if the warrant so specifies, at any time, for the purpose of exercising the powers of an authorised person under sub-section (5).

(4) A warrant under sub-section (3) shall specify a day after which it ceases to have effect.

(5) Where an authorised person has entered any premises pursuant to this section, the authorised person may—

(a) search for, examine and take stock of any prescribed goods; and

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

(6) A person shall not, without reasonable excuse, obstruct or hinder an authorised person in the exercise of powers conferred on the authorised person by or under this section.

Penalty: $1,000 or imprisonment for 6 months, or both.

(7) In this section, “examinable documents” means—

(a) any books, documents or papers relating to financial dealings between growers and processors of prescribed goods; and

(b) any books, documents or papers relating to the production, storage, processing, sale, purchase or export of prescribed goods.

Offences in relation to returns, &c.

12. (1) A person shall not, without reasonable excuse, refuse or fail to submit a return or information that the person is required under this Act or the regulations to submit.

(2) A person is not excused from submitting a return or providing information that the person is required by or under this Act or the regulations to submit or provide on the ground that the return or information might tend to incriminate the person, but any return or information so submitted or provided is not admissible in evidence against the person in—

(a) criminal proceedings other than proceedings for an offence against sub-section (1) or (3); or

(b) proceedings for recovery of a penalty payable under section 7.

(3) A person shall not knowingly present a document, make a statement or submit a return, that is false or misleading in a material particular, to a person performing duties in relation to this Act.

Penalty:

(a) in the case of a natural person—$1,000 or imprisonment for 6 months, or both; or

(b) in the case of a body corporate—$5,000.

Appointment of authorised persons

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

Review of decisions

14. (1) An application may be made to the Administrative Appeals Tribunal for review of a decision to refuse to remit the whole or part of an amount under sub-section 7 (3).

(2) Where the Minister or an authorised person makes a decision under sub-section 7 (3) and gives to the person whose interests are affected by the decision notice in writing of the decision, that notice shall include a statement to the effect that, subject to the Administrative Appeals Tribunal Act 1975, an application may be made to the Administrative Appeals Tribunal for review of the decision by or on behalf of any person whose interests are affected by the decision.

(3) Any failure to comply with the requirements of sub-section (2) in relation to a decision does not affect the validity of the decision.

Regulations

15. The Governor-General may make regulations, not inconsistent with this Act, prescribing matters—

(a) required or permitted by this Act to be prescribed; or

(b) necessary or convenient to be prescribed for carrying out or giving effect to this Act,

and, in particular—

(d) requiring persons who are growers or processors in relation to prescribed goods delivered to processing establishments, and such other persons as are prescribed, to keep records in relation to prescribed goods delivered to processing establishments;

(e) requiring persons who are growers or processors in relation to prescribed goods delivered to processing establishments, and such other persons as are prescribed, to submit returns or information for the purposes of this Act; and

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

[Minister’s second reading speech made in—

House of Representatives on 19 March 1986

Senate on 29 April 1986]