Primary Industries (Excise) Levies Regulations 2024
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Primary Industries (Excise) Levies Regulations 2024
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Turn the raw legal text into a practical explanation grounded in Primary Industries (Excise) Levies Regulations 2024.
(1) Levy is imposed on strawberry runners that are purchased by a person, whether from a person who carries on operations in or outside Australia, for use in the commercial production of strawberries in Australia.
Note: For when strawberry runners are purchased, see clause 62‑4.
(2) Strawberry runner means: (a) a daughter plant originating at a node on the stolon of a mother plant of the species Fragaria X Ananassa; or (b) a plant produced by tissue culture to propagate the species Fragaria X Ananassa. (3) Strawberry means a fruit of the species Fragaria X Ananassa.