Part 8Custard apples

Part 8 Custard apples

8.1 Application

  This Part applies to custard apples.

8.2 Definitions for Part 8

bulk custard apples means custard apples which are not packed in a standard tray or a standard box.

custard apple means a fruit:

 (a) of the species Annona cherimola, Annona muricata, Annona reticulata or Annona squamosa; or

 (b) of a hybrid between, or within, any of these species.

exporter means a producer of custard apples for the purposes of 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 a sale of any custard apples by a producer, except a sale to a first purchaser, a buying agent or an exporting agent, or through a selling agent.

standard box means:

 (a) a box of custard apples, being a box of the kind ordinarily used in the Australian horticultural industry for packing custard apples; or

 (b) if the custard apples are packed in another kind of box — 10 kilograms of custard apples.

standard tray means:

 (a) a single layer tray of custard apples, being a tray of a kind ordinarily used in the Australian horticultural industry for packing custard apples; or

 (b) if the custard apples are packed in another kind of tray — 7 kilograms of custard apples.

Note 1   Custard apples are chargeable horticultural products — see Part 8 of Schedule 10 to the Customs Charges Regulations.

Note 2   Custard apples are leviable horticultural products — see Part 8 of Schedule 15 to the Excise Levies Regulations.

8.3 What is a levy year

  For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for custard apples is a calendar year.

8.4 Who is a producer

  For paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act, custard apples 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.