68‑1 Imposition of grapes research levy68‑1 Imposition of grapes research levy

68‑1 Imposition of grapes research levy

(1) Levy is imposed on: (a) fresh grapes that are grown in Australia and delivered to grape processing premises in Australia; or (b) dried grapes, where the grapes were grown and dried in Australia and the dried grapes then delivered to grape processing premises in Australia; or (c) grape juice that is delivered to grape processing premises in Australia. (2) Premises are grape processing premises during a financial year if the sum of the following is at least 5 tonnes during that year or either of the last 2 financial years: (a) the total quantity of fresh grapes processed at the premises; (b) in relation to each quantity of dried grapes processed at the premises—the fresh grape equivalent of those dried grapes; (c) in relation to each quantity of grape juice processed at the premises—the fresh grape equivalent of that grape juice.

Note: See section 5 of this instrument for the definition of fresh grape equivalent.