29‑1 Imposition of sugarcane levy29‑1 Imposition of sugarcane levy

29‑1 Imposition of sugarcane levy

(1) Levy is imposed on sugarcane if: (a) the sugarcane is harvested in Australia and sold to a processor for processing at a processing establishment in Australia; or (b) the sugarcane is harvested in Australia and processed by a processor at a processing establishment in Australia.

Note: Paragraph (1)(b) covers the case where the processor also owns the sugarcane and the case where the processor processes the sugarcane on behalf of another person who owns the sugarcane.

(2) For the purpose of this Division, sugarcane is taken to be sold to a processor when the first payment for the sugarcane is made, whether the payment represents the whole, or a part, of the purchase price for the sugarcane. (3) Sugarcane means: (a) the stalks (whether whole or not) of the sugarcane plant; or (b) the stalks (whether whole or not) and leaves of the sugarcane plant. (4) Sugarcane plant means a plant of the genus Saccharum, including any hybrids within that genus.