1‑8 Meaning of small horticultural produ

1‑8 Meaning of small horticultural products registered establishment

(1) A registered establishment is a small horticultural products registered establishment for a financial year if the requirements in this section are met in relation to the establishment in the financial year. (2) The registered establishment must be used in the financial year only for carrying out export operations in relation to one or more kinds of horticultural products (the relevant horticultural products) referred to in column 1 of the table in subsection (8). (3) The occupier of the registered establishment in the financial year must be the grower of the relevant horticultural products.

Note: The relevant horticultural products may be grown at the registered establishment or at another establishment or property.

(4) For the purposes of subsection (3), a person is a grower of relevant horticultural products if the person: (a) has a right to, or interest in, the horticultural products; and (b) contributes labour and capital to the production and preparation of the horticultural products. (5) The occupier of the registered establishment must not be the occupier of another registered establishment in the financial year. (6) The total amount of a kind of horticultural product referred to in column 1 of any of items 1 to 13 of the table in subsection (8) in relation to which export operations are to be carried out at the registered establishment in the financial year must not exceed the total amount referred to in column 2 of the item relating to that kind of horticultural product. (7) The total amount of all horticultural products referred to in column 1 of item 14 of the table in subsection (8) in relation to which export operations are to be carried out at the registered establishment in the financial year must not exceed the total amount referred to in column 2 of that item. (8) The following table sets out: (a) for the purposes of subsection (2)—kinds of horticultural products; and (b) for the purposes of subsections (6) and (7)—the total amounts (in tonnes) of those kinds of horticultural products in relation to which export operations may be carried out in the financial year.

<table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><thead><tr><td colspan="3" style="border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Horticultural products and total amounts in relation to which export operations may be carried out in financial year</span></p></td></tr><tr><td style="width:8.68%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Item</span></p></td><td style="width:52.4%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Column 1</span><br><span>Horticultural products</span></p></td><td style="width:38.9%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Column 2</span><br><span>Total amount (in tonnes)</span></p></td></tr></thead><tbody><tr><td style="width:8.68%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:52.4%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Apples or pears (or both)</span></p></td><td style="width:38.9%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>400</span></p></td></tr><tr><td style="width:8.68%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:52.4%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Citrus</span></p></td><td style="width:38.9%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>400</span></p></td></tr><tr><td style="width:8.68%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3</span></p></td><td style="width:52.4%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Stone fruit (except cherries)</span></p></td><td style="width:38.9%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>400</span></p></td></tr><tr><td style="width:8.68%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4</span></p></td><td style="width:52.4%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Table grapes</span></p></td><td style="width:38.9%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>400</span></p></td></tr><tr><td style="width:8.68%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>5</span></p></td><td style="width:52.4%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Mangoes</span></p></td><td style="width:38.9%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>100</span></p></td></tr><tr><td style="width:8.68%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>6</span></p></td><td style="width:52.4%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Cherries</span></p></td><td style="width:38.9%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>30</span></p></td></tr><tr><td style="width:8.68%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>7</span></p></td><td style="width:52.4%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Melons</span></p></td><td style="width:38.9%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>10</span></p></td></tr><tr><td style="width:8.68%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>8</span></p></td><td style="width:52.4%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Avocados</span></p></td><td style="width:38.9%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>5</span></p></td></tr><tr><td style="width:8.68%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>9</span></p></td><td style="width:52.4%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Kiwifruit</span></p></td><td style="width:38.9%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>5</span></p></td></tr><tr><td style="width:8.68%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>10</span></p></td><td style="width:52.4%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Either, or both, of the following:</span></p><p class="Tablea"><span>(a) strawberries;</span></p><p class="Tablea"><span>(b) berries that are fruit of plants of the genus </span><span style="font-style:italic">Rubus</span><span> (for example, raspberries and blackberries)</span></p></td><td style="width:38.9%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>5</span></p></td></tr><tr><td style="width:8.68%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>11</span></p></td><td style="width:52.4%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Leafy vegetables</span></p></td><td style="width:38.9%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>10</span></p></td></tr><tr><td style="width:8.68%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>12</span></p></td><td style="width:52.4%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Vegetables other than leafy vegetables</span></p></td><td style="width:38.9%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>100</span></p></td></tr><tr><td style="width:8.68%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13</span></p></td><td style="width:52.4%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Cut flowers</span></p></td><td style="width:38.9%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>5</span></p></td></tr><tr><td style="width:8.68%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>14</span></p></td><td style="width:52.4%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>All other kinds of horticultural products</span></p></td><td style="width:38.9%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>5</span></p></td></tr></tbody></table>

(9) In the table in subsection (8):

apple means a fruit of any species of the genus Malus.

avocado means a fruit of the species Persea americana.

cherry means a fruit of the species Prunus avium.

citrus:

(a) means fruit of any species of the genus Citrus, the genus Fortunella or any plant originating as a result of hybridisation between, or within, either of these genera; and
(b) includes the fruit of plants commonly known as calamondin, citrons, cumquats, grapefruit, lemons, limes, mandarins, oranges, pummellos (pomelos), sevilles, tangelos, tangerines and tangors.

cut flowers includes processed cut flowers.

kiwifruit means a fruit of the species Actinidia deliciosa.

melon means fruit of any of the following species or varieties:

(a) Citrullus lanatus, commonly called watermelon;
(b) Cucumis melo, commonly called rockmelon;
(c) Cucumis melo var. cantalupensis, commonly called charentais melon;
(d) Cucumis melo var. inodorus, commonly called honeydew or piel de sapo;
(e) Cucumis melo var. makuwa, commonly called Korean melon;
(f) Cucumis melo var. reticulatus, commonly called galia melon or hami melon;
(g) Cucumis metuliferus, commonly called horned melon.

pear means a fruit of any species of the genus Pyrus, other than fruits of the species Pyrus pyrifolia (nashi).

stone fruit means a fruit:

(a) of the species Prunus domestica, Prunus salicina, Prunus besseyi, Prunus americana, Prunus nigra, Prunus munsoniana, Prunus insititia, Prunus cerasifera or Prunus spinosa, commonly called plum; or
(b) of the species Prunus armeniaca, commonly called apricot; or
(c) of the species Prunus persica, commonly called nectarine or peach.

strawberry means a fruit of the species Fragaria X Ananassa.

table grapes means fresh grapes other than fresh grapes that are prescribed goods on which levy is imposed under Schedule 13 or 26 to the Primary Industries (Excise) Levies Act 1999.

Chapter 2—Exporting goods