5Liability of intermediaries — receivers and processors

5 Liability of intermediaries — receivers and processors

  Paragraphs 7 (2) (a) and (b) of the Collection Act apply to leviable dried fruits.

Note   Paragraphs 7 (2) (a) and (b) of the Collection Act provide that a receiver of a product or a processor who processes a product on or in relation to which levy is imposed, being a product declared by the regulations to be a product to which those paragraphs apply, is liable to pay, on behalf of the producer, any levy due for payment on or in relation to the product and any penalty for late payment imposed by section 15 of the Collection Act.