Commonwealth Numbered Acts

AUSTRALIAN WINE AND BRANDY CORPORATION AMENDMENT ACT 1986 No. 60 of 1986 - SECT 29

29. (1) Notwithstanding the repeal of section 32 of the Principal Act by this
Act, that section continues to apply in respect of amounts (if any) received
by the Commonwealth under section 4 or 5 of the Collection Act as levy, or
penalty attributable to non-payment of levy, imposed on prescribed goods
during a year that commenced before 1 July 1985.

(2) Notwithstanding the repeal of section 33 of the Principal Act by this Act,
that section continues to apply in relation to-

   (a)  amounts (if any) paid to the Commonwealth in respect of prescribed
        goods that were, by virtue of section 8 of the Levy Act, exempt from
        levy, being amounts equal to the levy that, but for the exemption,
        would have been imposed on the goods by section 5 of the Levy Act
        during a year that commenced before 1 July 1985;

   (b)  amounts overpaid to the Commonwealth under section 4 or 5 of the
        Collection Act as levy, or penalty attributable to non-payment of
        levy, imposed on prescribed goods during a year that commenced before
        1 July 1985.

(3) For the purposes of the Principal Act as amended by this Act, of the
Rural Industries Research Act 1985 and of any other law of the Commonwealth-
(a) where an amount (in this paragraph referred to as the "levy amount") is
received by the Commonwealth under section 4 of the Collection Act as levy
imposed on prescribed goods during the year that commenced on 1 July 1985-

        (i)    11 of the levy amount shall be deemed to be an amount
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24 received by the Commonwealth under that section as levy under the Levy Act
by virtue of sub-paragraph 6 (1) (a) (i) or 6 (1) (b) (i) of the Levy Act; and

        (ii)   the balance of the levy amount shall be deemed to be an amount
               received by the Commonwealth under that section as levy under
               the Levy Act by virtue of sub-paragraph 6 (1) (a) (ii) or 6 (1)
               (b) (ii) of the Levy Act; and
(b) where an amount (in this paragraph referred to as the "penalty amount") is
received by the Commonwealth under section 5 of the Collection Act that is
attributable to non-payment of levy imposed on prescribed goods during that
year-

        (i)    11 of the penalty amount shall be deemed to be an
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24 amount received by the Commonwealth under section 5 of the Collection Act
that is attributable to non-payment of levy referred to in sub-paragraph 6 (1)
(a) (i) or 6 (1) (b) (i) of the Levy Act; and

        (ii)   the balance of the penalty amount shall be deemed to be an
               amount received by the Commonwealth under section 5 of the
               Collection Act that is attributable to non-payment of levy
               referred to in sub-paragraph 6 (1) (a) (ii) and 6 (1) (b) (ii)
               of the Levy Act.

(4) In this section-

"Collection Act" means the Wine Grapes Levy Collection Act 1979;

"Levy Act" means the Wine Grapes Levy Act 1979;

"prescribed goods" and "year" have the same meanings respectively as they have
in the Principal Act as amended by this Act.