64‑1 Imposition of vegetable levy64‑1 Imposition of vegetable levy

64‑1 Imposition of vegetable levy

(1) Levy is imposed on vegetables that are harvested in Australia and are: (a) sold by the person who owns the vegetables immediately after they are harvested; or (b) processed by or for the person who owns the vegetables immediately after they are harvested. (2) Without limiting subclause (1), that subclause applies to shallots (Allium cepa var. aggregatum) and parsley (Petroselinum crispum). (3) Subclause (1) does not apply to the following: (a) other herbs; (b) asparagus (Asparagus officinalis); (c) garlic (Allium sativum); (d) onions; (e) melons; (f) potatoes; (g) seed sprouts; (h) sweet potatoes; (i) tomatoes (Solanum lycopersicum).

Note 1: Melon is defined by clause 50‑1 of this Schedule to cover certain species or varieties, such as watermelon, rockmelon and honeydew. These are not covered by subclause (1) of this clause.

Note: However, subclause (1) of this clause applies to vegetables in the family Cucurbitaceae, such as pumpkin and cucumber.

Note 2: Division 53 imposes levy on onions, Division 58 imposes levy on potatoes and Division 63 imposes levy on sweet potatoes.