16WElections by marketing authorities

#### 16W Elections by marketing authorities (1) A marketing authority that came into existence on or after the date of commencement of the Pay‑roll Tax Assessment Act 1968, or within sixty days before that date, may, by notice in writing lodged with the Commissioner, elect to be treated, for the purposes of this Division, as a producer for export in relation to prescribed goods produced in Australia of a class specified in the election exported or sold for export by the authority (including goods exported or sold before the date of the election), being goods in relation to which the authority would not, but for the election, be the producer for export. (2) A notice under this section shall be lodged not later than sixty days after the date on which the marketing authority came into existence. (3) Where a marketing authority duly makes an election under this section in relation to any goods: (a) the marketing authority shall be deemed to be, and to have been, a producer for export in relation to those goods; and (b) no other person shall be taken to be, or to have been, a producer for export in relation to those goods. (4) For the purposes of this section, an election by a marketing authority that had effect, immediately before the date of commencement of the Pay‑roll Tax Assessment Act 1968, for the purposes of section sixteen P of the Pay‑roll Tax Assessment Act 1941‑1967 shall be deemed to be an election duly made under this section.