45‑1 Imposition of dried tree fruit levy45‑1 Imposition of dried tree fruit levy

45‑1 Imposition of dried tree fruit levy

(1) Levy is imposed on dried tree fruit, where the tree fruit is harvested in Australia and one of the following applies: (a) the tree fruit is dried in Australia outside a packing house and the dried tree fruit is delivered to a packing house in Australia by or on behalf of the person who owns the tree fruit immediately after it is harvested; (b) the tree fruit is delivered to a packing house in Australia by or on behalf of the person who owns the tree fruit immediately after it is harvested and the tree fruit is dried at the packing house; (c) the tree fruit is dried in Australia and the dried tree fruit is sold by the person who owns the tree fruit immediately after it is harvested; (d) the tree fruit is dried in Australia and the dried tree fruit is used in Australia by the person who owns the tree fruit immediately after it is harvested in the production of other goods. (2) Tree fruit means a fruit of: (a) the genus Pyrus, commonly called pear; or (b) the species Prunus armeniaca, commonly called apricot; or (c) the species Prunus persica, commonly called peach or nectarine; or (d) 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 (e) a hybrid between any of the species covered by paragraph (b), (c) or (d).

Note: Nashi is an example of a fruit covered by paragraph (a) of this definition.