69‑1 Imposition of wine grapes levy69‑1 Imposition of wine grapes levy

69‑1 Imposition of wine grapes levy

(1) Levy is imposed on the following: (a) fresh grapes that are grown in Australia and used at a winery in Australia in wine‑making; (b) dried grapes, where the grapes were grown and dried in Australia and the dried grapes used at a winery in Australia in wine‑making; (c) grape juice that is used at a winery in Australia in wine‑making. (2) Wine‑making means: (a) a step in the manufacture of wine (including wine used, or intended for use, in the manufacture of brandy); or (b) a step in the production of grape spirit suitable for the fortifying of wine or the manufacture of brandy; or (c) the addition of single‑strength grape juice or concentrated grape juice to wine; but does not include: (d) the extraction of juice from grapes; or (e) the concentration of grape juice. (3) Premises are a winery 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 used in wine‑making at the premises; (b) in relation to each quantity of dried grapes used in wine‑making at the premises—the fresh grape equivalent of those dried grapes; (c) in relation to each quantity of grape juice used in wine‑making 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.