43‑1 Imposition of citrus levy43‑1 Imposition of citrus levy

43‑1 Imposition of citrus levy

(1) Levy is imposed on citrus that is harvested in Australia and is: (a) sold by the person who owns the citrus immediately after it is harvested; or (b) processed by or for the person who owns the citrus immediately after it is harvested. (2) Citrus means a fruit of: (a) any species of the genus Citrus or the genus Fortunella; or (b) any hybrid between, or within, either of those genera; including the fruit of plants commonly known as calomindin, citrons, cumquats, grapefruit, lemons, limes, mandarins, oranges, pummellos (pomelos), sevilles, tangelos, tangerines and tangors.