65‑1 Simplified outline of this Part65‑1 Simplified outline of this Part

65‑1 Simplified outline of this Part

There are 4 viticulture levies.

First, table grapes levy is imposed on table grapes that are harvested in Australia and sold.

Second, dried grapes levy is imposed on dried grapes if:

(a) the grapes were grown and dried in Australia and the dried grapes were delivered to a packing house in Australia, sold or used in Australia in the production of other goods; or

(b) the grapes were grown in Australia and then dried at a packing house in Australia.

Third, grapes research levy is imposed on fresh grapes, dried grapes or grape juice delivered to grape processing premises in Australia.

Fourth, wine grapes levy is imposed on fresh grapes, dried grapes or grape juice used at a winery in Australia in wine‑making.

There are levy exemptions for the first 3 levies.