APPLE AND PEAR STABILIZATION EXPORT DUTY COLLECTION ACT 1971 [Note: This Act is "repealed" by Act No. 15 of 1981]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:
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Application,
saving
Number Date of Date of or
transitional
Act and year Assent commencement provisions
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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 -
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(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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