Commonwealth Numbered Acts

DRIED VINE FRUITS EQUALIZATION ACT 1978 No. 195 of 1978 - SECT 12

12. (1) Subject to this section, where the liability of the producer of any
dried fruit to pay levy is not discharged at or before the time when that levy
is due and payable, there is payable by him to the Commonwealth by way of
penalty, in addition to that levy, an amount calculated at the rate of 10% per
annum upon that levy or upon that part of that levy from time to time
remaining unpaid, to be computed from the time when that levy became due and
payable.

(2) Where-

   (a)  the packer of any packed dried fruit has, in pursuance to sub-section
        11 (2), made a deduction, in respect of levy payable on the
        dried fruit, from an amount payable by the packer to the producer in
        respect of that dried fruit; and

   (b)  the packer has not, at or before the time when, under section 10, the
        levy becomes due and payable by the producer, paid to the
        Commonwealth, on behalf of the producer, the whole or any part of the
        amount so deducted, there is payable by the packer to the Commonwealth
        by way of penalty, in addition to the amount payable by the packer to
        the Commonwealth under sub-section 11 (1), an amount calculated at the
        rate of 10% per annum upon the amount of the deduction, or so much of
        that amount as has not been paid to the Commonwealth, to be computed
        from the time when the levy became due and payable.

(3) The Minister or, subject to sub-section (4), 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.

(4) A remission granted under sub-section (3) by an authorized person shall
not exceed $500.