50‑1 Imposition of melon levy50‑1 Imposition of melon levy

50‑1 Imposition of melon levy

(1) Levy is imposed on melons that are harvested in Australia and are: (a) sold by the person who owns the melons immediately after they are harvested; or (b) processed by or for the person who owns the melons immediately after they are harvested. (2) Melon means a 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.

Note: Division 64 imposes levy on vegetables. That Division includes vegetables in the family Cucurbitaceae, such as pumpkin and cucumber.