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1998-1999-2000-2001
THE PARLIAMENT OF THE COMMONWEALTH OF AUSTRALIA
HOUSE OF REPRESENTATIVES
DRIED VINE FRUITS (RATE OF PRIMARY INDUSTRY (EXCISE) LEVY) VALIDATION BILL 2001
EXPLANATORY MEMORANDUM
(Circulated by the authority of the Parliamentary Secretary to the Minister for Agriculture, Fisheries and Forestry, Senator the Hon Judith Troeth)
GENERAL OUTLINE
The Bill seeks to
amend the Primary Industries (Excise) Levies Regulations 1999 to
clarify the rate of levy intended to be struck on dried vine fruits that were
processed between 1 January and 1 October 2000. The Bill validates
regulations that were established to retrospectively reduce the rate of excise
levy on dried vine fruits processed.
The Dried Vine Fruits (Rate of Primary Industry (Excise) Levy) Validation
Bill 2001 has the effect of reducing the levy paid by dried fruit processors
for the purposes of marketing dried fruit in Australia. The Bill proposes to
validate regulations that purported to fix retrospectively the rate of the
primary industry excise levy on dried vine fruits, and for related
purposes.
Up until 30 June 1999 there was an excise levy imposed on dried
vine fruits under the Horticultural Excise Levy Act 1987 [the old Act].
The Primary Industries Levies and Charges Collection (Dried Vine Fruits)
Regulations set the rate for the charge at $10.00 per tonne.
The old Act
was repealed on the commencement of the Primary Industries (Excise) Levy Act
1999 [the new Act]. The repeal of the old Act would normally have had the
effect that regulations made under it (ie the Primary Industries Levies and
Charges Collection (Dried Vine Fruits) Regulations) would cease to be in force.
However, the Regulations were kept in force by transitional arrangements under
the new Act.
It was decided to reduce the rate of levy on dried vine
fruits from $10.00 per tonne to $7.00 per tonne with effect from 1 January 2000.
The method chosen was to repeal the Primary Industries Levies and Charges
Collection (Dried Vine Fruits) Regulations and amend the Primary Industries
Excise Levies Regulations 1999 to impose a charge of $7.00 per tonne. However,
since the amendments and repeals were carried out some time after 1 January 2000
the amendments and repeals were necessarily retrospective.
Under normal
circumstances, the regulations imposing the new levy or charge would be invalid
because of subsection 48(2) of the Acts Interpretation Act 1901. That
legislation invalidates any regulation that is expressed to take effect at a
time before it is gazetted and operates to the disadvantage of any person other
than the Commonwealth.
However, prior to the development of the
regulations amending the rate of levy, the Office of Legislative Drafting (OLD)
provided advice to the Department of Agriculture, Fisheries and Forestry to the
effect that in this case, the proposed regulations did not contravene the
Acts Interpretation Act 1901. This misdescription was only noted after
the event by OLD and amendments were approved in September 2000 to effect the
rate change from 2 October 2000, the operative rate is currently $7.00 per
tonne. Accordingly, the OLD has advised that the prudent course is to validate
the regulations for the period 1 January to 1 October 2000 via the proposed
Bill.
As the intent of this Bill is to reduce the rate of levy struck on dried vine fruits, from 1 January to 1 October 2000, the Levies Revenue Service has attempted to minimise any impact on levy payers whilst the situation has remained unresolved and accordingly the actual levy collected has been reduced to $7.00 per tonne since it was originally gazetted in September 2000. Accordingly, the monetary size of any refunds will be minimal.
1. Short title
The
short title of the Bill is the Dried Vine Fruits (Rate of Primary Industry
(Excise) Levy) Validation Act 2001.
The commencement date is set to be on the day that it receives Royal Assent
Subclause 3(1) provides that Schedule 1 to the Primary Industries
(Excise) Levies Amendment Regulations 2000 (No.3) (Statutory Rules 2000 No. 237)
which specifies the rate of levy as $7 per tonne, is taken to have been valid as
it would have been if Schedule 15 to the Primary Industries Excise Levies
Regulations 1999 (as amended by Statutory Rule 2000 No. 132) in force on 1 July
2000, was backdated to come into effect on 31 December 1999.
Subclause
3(2) provides that Item 2 Schedule 1 to the Primary Industries Levies and
Charges Collection Amendment Regulations 2000 (No.2) (Statutory Rules 2000 No.
238) which allows for the collection of the levy, is taken to have been at all
times valid as it would have been if Schedule 22 to the Primary Industries
Levies and Charges Collection Regulations 1991 in force on 1 July 2000, had been
backdated to come into effect on 31 December 1999.
Subclause 3(3)
provides that subsection 48(2) of the Acts Interpretation Act 1901 is
taken not to have applied to Schedule 1 to the Primary Industries (Excise)
Levies Amendment Regulations 2000 (No.3) (Statutory Rules 2000 No.237)
or to Schedule 1 of the Primary Industries (Excise) Levies Amendment
Regulations 2000 (No.3) (Statutory Rules 2000 No.238). This ensures that
the reduction in the levy rate could be applied prior to amendments to the
regulations being gazetted. The purpose of this bill is to validate amendments
to the regulations which facilitated a reduction in the levy for dried fruit
from $10.00 to $7.00 per tonne for the period 1 January to 1 October
2000.
The reduction in the levy rate is advantageous to levy payers and
the only rights adversely effected are those of the Commonwealth in accordance
with subsection 48(2) of the Acts Interpretation Act 1901.