59‑1 Imposition of prune levy59‑1 Imposition of prune levy

59‑1 Imposition of prune levy

(1) Levy is imposed on prunes, where the fruit is harvested in Australia and one of the following applies: (a) the fruit is dried in Australia outside a packing house and the prunes are delivered to a packing house in Australia by or on behalf of the person who owns the fruit immediately after it is harvested; (b) the fruit is delivered to a packing house in Australia by or on behalf of the person who owns the fruit immediately after it is harvested and the fruit is dried at the packing house; (c) the fruit is dried in Australia and the prunes are sold by the person who owns the fruit immediately after it is harvested; (d) the fruit is dried in Australia and the prunes are used in Australia by the person who owns the fruit immediately after it is harvested in the production of other goods. (2) Prune means a fruit of the species Prunus domestica, dried whole with the pit retained.