67‑1 Imposition of dried grapes levy67‑1 Imposition of dried grapes levy

67‑1 Imposition of dried grapes levy

Levy is imposed on dried grapes, where the grapes are grown in Australia and one of the following applies: (a) the grapes are dried in Australia outside a packing house and the dried grapes are delivered to a packing house in Australia by or on behalf of the grower of the grapes; (b) the grapes are delivered to a packing house in Australia by or on behalf of the grower of the grapes and the grapes are dried at the packing house; (c) the grapes are dried in Australia and the dried grapes are sold by the grower of the grapes; (d) the grapes are dried in Australia and the dried grapes are used in Australia by the grower of the grapes in the production of other goods.