Part 5Cherries

Part 5 Cherries

5.1 Application

  This Part applies to cherries.

5.2 Definitions for Part 5

cherry means a fruit of the species Prunus avium.

exporter means a producer of cherries for paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act.

Note   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

retail sale means the sale of cherries by the producer of the cherries that is not a sale:

 (a) to a first purchaser, a buying agent, an export agent or an exporter; or

Note 1   Cherries are chargeable horticultural products — see Part 5 of Schedule 10 to the Customs Charges Regulations.

Note 2   Cherries are leviable horticultural products — see Part 5 of Schedule 15 to the Excise Levies Regulations.

5.3 What is a levy year

  For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for cherries is the period of 12 months beginning on 1 February in a year.

5.4 What is not a process

  For the definition of process in subsection 4 (1) of the Collection Act, the following operations are prescribed for cherries:

 (a) cleaning;

 (b) sorting;

 (c) grading;

 (d) packing.

5.5 Who is a producer

  For paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act, cherries are prescribed.

Note 1   Paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means:

 (a) where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the time the product is harvested — the person who would have owned the product but for the marketing law; or

Note 2   Paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for chargeable horticultural products on which charge is imposed, producer means the person who exports the product from Australia.

5.6 When is charge or levy due for payment

  For section 6 of the Collection Act, charge or levy payable on cherries for a levy year is due for payment:

 (a) if a return for the year is lodged before the day mentioned in clause 5.8 — on the day that the return is lodged; or

 (b) if a return for the year is not lodged before the day mentioned in clause 5.8 — on that day.