73‑1 Imposition of nursery container lev73‑1 Imposition of nursery container levy

73‑1 Imposition of nursery container levy

Levy is imposed on containers if: (a) the containers are purchased by a person (whether from a person who carries on operations in or outside Australia); and (b) the containers are designed to be immediate containers of nursery products; and (c) the purchase is for the purpose of nursery products in a growing medium being placed in the containers in Australia; and (d) the purchase is the last purchase of the containers before nursery products in a growing medium in the containers are to be: (i) sold; or (ii) used in the commercial production of other goods.

Note: For when containers are purchased, see clause 73‑4.