Federal Register of Legislation - Australian Government

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Act No. 83 of 1971 as amended, taking into account amendments up to Act No. 122 of 1978
Registered 18 Nov 2009
Start Date 04 Oct 1978
End Date 25 Mar 1981
Date of repeal 25 Mar 1981
Repealed by Apple and Pear Stabilization Amendment Act 1981

APPLE AND PEAR STABILIZATION EXPORT DUTY COLLECTION ACT 1971 [Note: This Act is "repealed" by Act No. 15 of 1981]
(#DATE 31:07:1980)

Compilation Information

- Incorporating all amendments by legislation made to 31 July 1980
- Reprinted as at 31 July 1980
*1* The Apple and Pear Stabilization Export Duty Collection Act 1971 (a) as
shown in this reprint comprises Act No. 83, 1971 as amended by the other Acts
specified in the following table:
----------------------------------------------------------------------------
Application,
saving
Number Date of Date of or
transitional
Act and year Assent commencement provisions
---------------------------------------------------------------------------- Apple and Pear
Stabilization
Export Duty
Collection Act 1971 83, 1971 20 Oct 1971 20 Oct 1971
Apple and Pear
Stabilization
Export Duty
Collection Act 1973 197, 1973 17 Dec 1973 1 Sept 1974 (see
Gazette 1974, No.
62C, p. 1) -
Apple and Pear
Stabilization
Export Duty
Collection
Amendment Act 1976 46, 1976 2 June 1976 2 June 1976 -
Apple and Pear
Stabilization
Export Duty
Collection
Amendment Act 1977 19, 1977 14 Apr 1977 14 Apr 1977 -
Apple and Pear
Stabilization
Export Duty
Collection
Amendment Act (No.
2) 1977 147, 1977 10 Nov 1977 10 Nov 1977 -
Apple and Pear
Stabilization
Export Duty
Collection
Amendment Act 1978 122, 1978 4 Oct 1978 4 Oct 1978 -
---------------------------------------------------------------------------- (a) This citation is provided for by the Amendments Incorporation Act 1905
and the Acts Citation Act 1976.

APPLE AND PEAR STABILIZATION EXPORT DUTY COLLECTION ACT 1971 - TABLE OF
PROVISIONS

TABLE

TABLE OF PROVISIONS


Section

1. Short title

2. Commencement

3. Interpretation

4. Provisional export duty

5. Adjustment of provisional export duty

6. Declaration that export duty is payable

7. Time for payment of export duty

8. Manner of payment of export duty, &c.

9. Penalty for non-payment

10. Arrangement for collection of export duty, &c., by the Corporation

11. Collection of export duty, &c., by the Corporation

12. Application of Audit Act

13. Recovery of export duty, &c.

14. Exporter may recover export duty from owner

15. Refund of duty paid

16. Power to call for returns

17. Offences in relation to returns

18. Access to premises

19. Regulations

APPLE AND PEAR STABILIZATION EXPORT DUTY COLLECTION ACT 1971 - LONG TITLE

SECT

An Act relating to the Collection of Export Duty imposed by the Apple and Pear Stabilization Export Duty Act 1971

APPLE AND PEAR STABILIZATION EXPORT DUTY COLLECTION ACT 1971 - SECT. 1.
Short title

SECT

1. This Act may be cited as the Apple and Pear Stabilization Export Duty Collection Act 1971.*1*


See notes to first article of this Chapter.

APPLE AND PEAR STABILIZATION EXPORT DUTY COLLECTION ACT 1971 - SECT. 2.
Commencement

SECT

2. This Act shall come into operation on the day on which it receives the Royal Assent.*1*


See notes to first article of this Chapter.

APPLE AND PEAR STABILIZATION EXPORT DUTY COLLECTION ACT 1971 - SECT. 3.
Interpretation

SECT

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

"month" means one of the twelve months of the year;

"provisional export duty" means an amount of the provisional export duty imposed by the Export Duty Act;

"the Secretary" means the Secretary to the Department of Primary Industry.


(2) Section 3 of the Apple and Pear Stabilization Act 1971 shall, for the purposes of the interpretation of this Act, be read as one with this Act.


APPLE AND PEAR STABILIZATION EXPORT DUTY COLLECTION ACT 1971 - SECT. 4.
Provisional export duty

SECT

4. (1) This section applies only so long as provisional export duty is imposed by the Export Duty Act.


(2) The purpose of this section is to secure the collection of export duty that may become payable, and the powers of the Minister under this section shall be exercised only to such extent and in such manner as appear to him to be necessary for that purpose.


Amended by No. 46, 1976, s. 4

SECT

(3) Before, or at any time during, a season, the Minister may, by notice published in the Gazette, declare that provisional export duty is payable on the exportation on consignment, on or after a date specified in the notice (not being a date earlier than the date on which the notice is published in the Gazette), of fruit picked during that season that is of a specified variety and, thereupon, provisional export duty is payable, in respect of any fruit to which the notice is applicable, at a rate applicable in accordance with sub-sections (5) and (6).


Inserted by No. 46, 1976, s. 3; amended by No. 19, 1977, s. 3; No. 147, 1977, s. 3; No. 122, 1978, s. 3

SECT

(3A) In the application of sub-section (3) in relation to the season that commenced on 1 October 1975 and in relation to each of the next 4 succeeding seasons, the reference in that sub-section to the exportation of fruit on consignment shall be construed as a reference-

(a) in the case of the exportation of apples-to exportation on consignment to a country in Europe (including the United Kingdom of Great Britain and Northern Ireland); or

(b) in the case of the exportation of pears-to exportation on consignment to a country in Europe (including the United Kingdom of Great Britain and Northern Ireland), the United States of America or Canada.


(4) Provisional export duty in respect of fruit shall be calculated separately in respect of the fruit contained in each container.


Amended by No. 46, 1976, s. 4

SECT

(5) The regulations may, for the purposes of sub-section (3), fix a rate of provisional export duty in respect of fruit that is exported on consignment on or after a specified date (not being a date earlier than the date of notification in the Gazette of the regulation by which the rate is fixed), and the rate so fixed is, subject to the next succeeding sub-section, the rate of provisional export duty applicable to the fruit.


(6) A rate of provisional export duty fixed by a regulation in force under the last preceding sub-section ceases to apply to fruit if another rate of provisional export duty applies to the fruit by virtue of a later regulation made under that sub-section.


(7) Provisional export duty in respect of any fruit is payable by the person who will, if any export duty becomes payable in respect of the fruit, be liable to pay that export duty.


(8) Provisional export duty in respect of any fruit becomes due and payable at the expiration of fifteen days after the end of the month next succeeding the month in which the fruit is exported.


(9) The Secretary may extend the time for payment of provisional export duty in respect of any fruit in order that the proceeds of the sale of the fruit may be available for payment of the provisional export duty or for any other reason that appears to him to be sufficient.


(10) Unpaid provisional export duty in respect of any fruit ceases to be payable when export duty in respect of the fruit becomes due and payable.


(11) Where a person has made arrangements that, in the opinion of the Minister or of an authorized person, are adequate to ensure that any export duty that may become payable by that person will be duly paid, the Minister or the authorized person may, by writing under his hand, exempt that person from liability to pay provisional export duty.


Amended by No. 197, 1973, s. 3

SECT

(12) The Corporation may, at any time, make recommendations to the Minister with respect to-

(a) the payment of provisional export duty in respect of any fruit;

(b) the rate of provisional export duty in respect of any fruit; or

(c) the granting of exemptions from liability to pay provisional export duty,

and any recommendation so made shall be taken into consideration before action or further action is taken under this section with respect to a matter to which the recommendation relates.


Amended by No. 46, 1976, ss. 3 and 4

SECT

(13) A reference in sub-section (3), (5), (6) or (12) to the rate of provisional export duty in respect of any fruit shall be read as including a reference to the amount of provisional export duty payable in respect of the fruit if in a container containing one-half or three-quarters of a reputed box of the fruit.


APPLE AND PEAR STABILIZATION EXPORT DUTY COLLECTION ACT 1971 - SECT. 5.
Adjustment of provisional export duty

SECT

5. (1) Where-

(a) a person has paid provisional export duty in respect of any fruit; and

(b) export duty is not payable in respect of that fruit,

any provisional export duty so paid shall be refunded to the person.


(2) Where-

(a) export duty becomes due and payable on any fruit; and

(b) the person liable to pay that export duty has paid provisional export duty in respect of the fruit that exceeds that export duty,

that export duty shall be deemed to have been paid and the excess shall be refunded to the person.


(3) Where-

(a) export duty becomes due and payable in respect of any fruit; and

(b) the person liable to pay that export duty has paid provisional export duty in respect of the fruit that is equal to, or less than, that export duty,

that export duty shall be deemed to have been paid or paid to the extent of an amount equal to that provisional export duty, as the case may be.


APPLE AND PEAR STABILIZATION EXPORT DUTY COLLECTION ACT 1971 - SECT. 6.
Declaration that export duty is payable

SECT

6. Where export duty is found to be payable in respect of any fruit picked during a season, the Minister shall, by notice published in the Gazette, declare that export duty is so payable and shall specify in the notice the rate of that export duty.


APPLE AND PEAR STABILIZATION EXPORT DUTY COLLECTION ACT 1971 - SECT. 7.
Time for payment of export duty

SECT

7. Export duty in respect of any fruit becomes due and payable upon the expiration of fifteen days after the end of the month next succeeding the month in which a notice under the last preceding section that is applicable to the fruit is published.


APPLE AND PEAR STABILIZATION EXPORT DUTY COLLECTION ACT 1971 - SECT. 8.
Manner of payment of export duty, &c.

SECT

8. Subject to this Act, export duty and provisional export duty shall be paid to the Secretary at Canberra.


APPLE AND PEAR STABILIZATION EXPORT DUTY COLLECTION ACT 1971 - SECT. 9.
Penalty for non-payment

SECT

9. (1) Where the liability of a person to pay export duty or provisional export duty is not discharged on or before the time when it is payable, there is payable by that person to the Commonwealth by way of penalty, in addition to that export duty or provisional export duty, as the case may be, an amount calculated at the rate of ten per centum per annum upon that export duty or provisional export duty, as the case may be, or upon that part of it from time to time remaining unpaid, to be computed from the time when it became payable.


(2) The Minister or, subject to the next succeeding sub-section, 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 the last preceding sub-section by an authorized person shall not exceed Ten dollars.


APPLE AND PEAR STABILIZATION EXPORT DUTY COLLECTION ACT 1971 - SECT. 10.
Arrangement for collection of export duty, &c., by the Corporation

Sub-section (1) amended by No. 197, 1973, s. 4; No. 46, 1976, s. 4

SECT

10. (1) For better securing the payment of export duty and the administration of this Act, the Minister may, on behalf of the Commonwealth, enter into an arrangement with the Corporation with respect to-

(a) the collection of export duty and provisional export duty and penalties under the last preceding section; and

(b) the making of refunds under section 5 and section 15,

by the Corporation on behalf of the Commonwealth and, while such an arrangement is in force, the Corporation may do all things that are necessary or convenient to be done by it in pursuance of the arrangement.


Amended by No. 197, 1973, s. 4; No. 46, 1976, s. 4

SECT

(2) Without prejudice to the generality of the last preceding sub-section, an arrangement under that sub-section may provide for-

(a) the payment by the Corporation to the Commonwealth of amounts collected by the Corporation in pursuance of the arrangement;

(b) the keeping by the Corporation of accounts and records in relation to-

(i) the amounts referred to in the last preceding paragraph; and

(ii) refunds under section 5 or section 15 made by the Corporation on behalf of the Commonwealth;

(c) the inspection and audit of the accounts and records referred to in the last preceding paragraph; and

(d) the furnishing by the Corporation to the Minister of information with respect to anything done by the Corporation in pursuance of the arrangement.


APPLE AND PEAR STABILIZATION EXPORT DUTY COLLECTION ACT 1971 - SECT. 11.
Collection of export duty, &c., by the Corporation

Sub-section (1) amended by No. 197, 1973, s. 5

SECT

11. (1) While an arrangement under the last preceding section is in force, payment of export duty or provisional export duty may be made to the Corporation.


Amended by No. 197, 1973, s. 5

SECT

(2) Where, under the last preceding sub-section, a person pays export duty or provisional export duty to the Corporation, the person is, to the extent of the amount so paid, discharged from his liability to pay the export duty or the provisional export duty to the Commonwealth.


Amended by No. 197, 1973, s. 5

SECT

(3) Money collected by the Corporation under this section shall, until it is paid to the Commonwealth in accordance with the arrangement under which it was collected, be deemed to be money held in trust for the Commonwealth.


APPLE AND PEAR STABILIZATION EXPORT DUTY COLLECTION ACT 1971 - SECT. 12.
Application of Audit Act

Sub-section (1) amended by No. 197, 1973, s. 6; No. 46, 1976, s. 4

SECT

12. (1) The Audit Act does not apply in relation to-

(a) export duty or provisional export duty or penalties under section 9 collected by the Corporation; or

(b) refunds under section 5 or section 15 made by the Corporation,

in accordance with an arrangement entered into under section 10.


Amended by No. 197, 1973, s. 6

SECT

(2) The last preceding sub-section shall not be construed as affecting the operation of the Audit Act in relation to moneys paid by the Corporation to the Commonwealth.


APPLE AND PEAR STABILIZATION EXPORT DUTY COLLECTION ACT 1971 - SECT. 13.
Recovery of export duty, &c.

Sub-section (1) amended by No. 197, 1973, s. 7; No. 46, 1976, s. 4

SECT

13. (1) The following amounts may be recovered by the Commonwealth as debts due to the Commonwealth:

(a) export duty and provisional export duty that is due and payable;

(b) an amount payable by way of penalty under section 9; and

(c) an amount payable to the Commonwealth by the Corporation under an arrangement entered into under section 10.


(2) In proceedings for the recovery of an amount referred to in the last preceding sub-section, an averment or statement in the complaint, claim or declaration of the plaintiff is evidence of the matter so averred or stated.


APPLE AND PEAR STABILIZATION EXPORT DUTY COLLECTION ACT 1971 - SECT. 14.
Exporter may recover export duty from owner

SECT

14. Where an exporter has paid export duty in respect of fruit of which he is not the owner, he is entitled to recover an amount equal to that export duty from the owner of the fruit as a debt due to the exporter from the owner.


APPLE AND PEAR STABILIZATION EXPORT DUTY COLLECTION ACT 1971 - SECT. 15.
Refund of duty paid

SECT

15. (1) Subject to this section, where any export duty or provisional export duty has been overpaid, the amount overpaid shall be refunded.


(2) A refund shall not be made to an exporter in respect of any fruit of which the exporter is not the owner unless the Minister is satisfied that the exporter has not recouped himself to the extent of the amount of the refund from the owner or, if he has so recouped himself, that he has since paid the amount to the owner.


APPLE AND PEAR STABILIZATION EXPORT DUTY COLLECTION ACT 1971 - SECT. 16.
Power to call for returns

SECT

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


APPLE AND PEAR STABILIZATION EXPORT DUTY COLLECTION ACT 1971 - SECT. 17.
Offences in relation to returns

SECT

17. (1) A person shall not-

(a) fail or neglect duly to furnish a return or information that he is required under this Act or the regulations to furnish; or

(b) furnish, in pursuance of this Act or the regulations, a return or information that is false or misleading in a material particular.


Penalty: Two hundred dollars.


(2) A prosecution for an offence against this section may be commenced at any time within three years after the commission of the offence.


APPLE AND PEAR STABILIZATION EXPORT DUTY COLLECTION ACT 1971 - SECT. 18.
Access to premises

SECT

18. (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 there are on any premises books, documents or papers relating to the exportation of fruit in respect of which export duty is, or may be, payable, 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 the last preceding sub-section, the Justice of the Peace is satisfied, by information on oath-

(a) that there is reasonable ground for believing that there are on the premises to which the application relates any books, documents or papers relating to the exportation of fruit in respect of which export duty is, or may be, payable; and

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

the Justice of the Peace may grant a warrant, in accordance with the prescribed form, 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.


Amended by No. 46, 1976, s. 4

SECT

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


Amended by No. 46, 1976, s. 4

SECT

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


Penalty: Two hundred dollars.


(6) The functions of an authorized person under this section are to search for, inspect, take extracts from and make copies of any books, documents or papers relating to the exportation of fruit in respect of which export duty is, or may be, payable.


(7) In this section, "occupier ", in relation to premises, includes the person in charge of the premises.


APPLE AND PEAR STABILIZATION EXPORT DUTY COLLECTION ACT 1971 - SECT. 19.
Regulations

SECT

19. 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 any debt due to the Commonwealth under this Act and, in particular-

(a) providing for the manner of payment of export duty, provisional export duty and other moneys payable to the Commonwealth under this Act;

(b) requiring exporters of fruit in respect of which export duty is, or may be, payable to keep records relating to, and to furnish, to such persons as are prescribed, returns or information relating to, the exportation of that fruit; and

(c) prescribing penalties, not exceeding a fine of Two hundred dollars, for offences against the regulations.


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