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1997
THE PARLIAMENT OF THE
COMMONWEALTH OF AUSTRALIA
HOUSE OF
REPRESENTATIVES
WINE EXPORT CHARGE (CONSEQUENTIAL AMENDMENTS)
BILL 1997
EXPLANATORY
MEMORANDUM
(Circulated
by authority of the Minister for Primary Industries and Energy,
the Hon John
Anderson MP)
80919—Cat. No. 96 7360 1—ISBN 0644
497637
WINE EXPORT CHARGE (CONSEQUENTIAL AMENDMENTS) BILL
1997
GENERAL OUTLINE
1. The Wine Export Charge (Consequential
Amendments) Bill makes
amendments to the Australian Wine and Brandy
Corporation Act
1980 (the Corporation Act) and the Primary Industries Levies
and
Charges Collection Act 1991 (the Collection Act). These
amendments
are required as a result of the enactment of the Wine
Export Charge Bill
1997.
2. The amendments to the Corporation Act are to the sections
dealing
with arrangements for the Annual General Meeting of the
Corporation (section 29), with payments to the Corporation and
payments
by the Corporation to the Commonwealth (sections 32
and 33 respectively),
and with assistance by the Corporation in the
calculation and collection of
levy (section 39).
3. Section 29 is amended to ensure that payers of the
wine export
charge are included in the arrangements for the
CorporationÕs
Annual General Meeting, and are entitled to vote at
those Meetings.
4. Section 32 provides for the appropriation and payment
to the
Corporation from the Consolidated Revenue Fund of an amount
equal
to levy collections under the Wine Grapes Levy Act 1979, in
addition to any
funds that may arise from penalties for non-
payment of levies under section
15 of the Collection Act.
5. Section 33 requires the Corporation to
refund to the
Commonwealth an amount equal to any refund paid by the
Commonwealth in respect of over-payment of levy under the Wine
Grapes
Levy Act 1979, where the over-payment arises because of
exemptions specified
under the regulations made under that Act.
6. The current sections 32 and
33 apply to levy only. The amendments
are required in order that the funds
raised by the wine export charge
may also be properly distributed and if
necessary refunded.
7. Amendment of subsection 39ZL(1) will extend the
coverage of this
subsection to include the wine export charge. The amended
subsection will allow the Corporation to help, and make
administrative
savings, in the calculation and collection of levies
and the export charge
by providing information it has obtained
through its Label Integrity Program
or under section 42.
8. The purpose of the Label Integrity Program (LIP)
is to ensure the
truth of statements made by Australian winemakers on wine
labels
or in advertising as to the vintage, grape variety, or geographical
indication (the name of the region where the grapes were grown).
Winemakers are required under the LIP to make and keep records as
to the
vintage, grape variety, or geographical indication, where
claims on these
matters will be made on the wine label or in
advertising. LIP inspectors
may require these records for audit
purposes. In order to assist or to
achieve administrative savings, the
Corporation may, with the consent of the
winemaker concerned,
release information relating to levy that it has
obtained under the
LIP. It may release it only to a Department of the
Commonwealth
with responsibilities relating to the levy.
9. Under
section 42, the Corporation may require persons to provide
other information
relating to the production of grape products by
giving at least 14 days
notice in writing of the requirement. The
person may not refuse to provide
the information without a
reasonable excuse. The possibility of
self-incrimination does not
constitute a reasonable excuse, but the
information may not be used
in proceedings against the person, except where
the information
provided is known by the person to be false or
misleading.
10. The Bill also amends the Collection Act by adding the
Wine Export
Charge Act 1997 to the list of Acts that impose a charge
(Schedule 1).
This means that the collection procedures specified in the
Collection
Act will apply to the wine export charge.
FINANCIAL IMPACT
STATEMENT
11. There is no financial impact from the Wine Export Charge
(Consequential Amendments) Bill 1997.
NOTES ON CLAUSES
Clause
1: Short Title
12. The Act will be called the Wine Export Charge
(Consequential
Amendments) Act 1997.
Clause 2:
Commencement
13. Clause 2 provides for the Act to commence on the day on
which the
Wine Export Charge Act 1997 receives Royal Assent.
Clause
3: Schedules
14. Clause 3 provides that Acts listed in Schedules to this
Act are
amended as set out in the Schedules, and any other items listed in
Schedules are given effect to as set out in the Schedules.
SCHEDULE 1
- AMENDMENT OF ACTS
Australian Wine and Brandy Corporation Act
1980
Item 1: Subsection 29U(1)
15. Part IVB of the Act, which
includes Section 29(U), provides for the
arrangements for, and convening of
the Annual General Meeting
(AGM) of the Corporation. Section 29(U) defines
terms used in this
Part. Item 1 adds a definition of ÔCharge
ActÕ to
Section 29(U) to allow easier reference to the Wine Export
Charge
Act 1997 with a short version of its title.
Item 2:
Subsection 29V(1)
16. For the purposes of the AGM of the Corporation,
Section 29V
requires the Department of Primary Industries and Energy to
provide a list of levy payers to the Corporation in the financial year
ending on 30 June of that year, as soon as possible after 30 September
of that year. The Subsection is replaced so that export charge payers
will also be included in the list provided to the Corporation.
Item
3: At the end of paragraph 32(b)
17. Item 3 amends paragraph 32(b)
(Payments to Corporation) so that
funds collected under the Wine Export
Charge Act 1997, as well as
any funds arising from penalties for non-payment
of the export
charge, are paid to the Corporation from the Consolidated
Revenue
Fund.
Item 4: At the end of section
33
18. Section 33 relates to refunds by the Commonwealth of levy or
charge eg in relation to overpayment, and requires the Corporation
to
refund an equal amount to the Commonwealth. Item 4 extends
the coverage of
the section to refunds arising in relation to the Wine
Export Charge Act
1997.
Item 5: Subsection 39ZL(1)
19. The current Section 39ZL of
the Corporation Act provides that with
the consent of a winemaker the
Corporation may assist, and make
administrative savings in the process of
calculating and collecting
existing levies, with information it has obtained
in the course of its
Label Integrity Program audit activities or under
Section 42 (which
allows the Corporation to require persons to provide other
information relating to the production of grape products). The
Corporation may release such information only to a Department of
the
Commonwealth with responsibilities relating to the levies.
Item 5 repeals
Subsection 39ZL(1), and replaces it with a new
subsection which extends its
coverage so that the Corporation can
assist in these ways in relation to the
Wine Export Charge Act 1997.
Primary Industries Levies and
Charges Collection Act 1991
Item 6: Schedule 1 (at the
end)
20. Item 6 adds the Wine Export Charge Act 1997 to the list in
Schedule
1 of Acts which are associated with the Primary Industries Levies
and Charges Collection Act 1991. Item 6 extends the provisions of
this
Act to enable the efficient and effective collection of the charge
imposed
under the Wine Export Charge Act 1997.