Sch 14Dried fruits

Schedule 14 Dried fruits

  This Schedule applies to dried fruits.

2 Definitions for Schedule 14

dried fruits has the meaning given in clause 1 of Schedule 9 to the Excise Levies Act.

leviable dried fruits means dried fruits on which levy is imposed.

levy means levy imposed by Schedule 9 to the Excise Levies Act.

season, for dried fruits, means the calendar year in which the fruit is harvested.

Note 1   Dried fruits, dried tree fruits and dried vine fruits are defined as follows in clause 1 of Schedule 9 to the Excise Levies Act:

dried fruits means dried tree fruits or dried vine fruits.

dried tree fruits means dried apricots, dried pears, dried peaches, dried nectarines or dried plums.

dried vine fruits means dried grapes.

Note 2   Paragraph (b) of the definition of proprietor in subsection 4 (1) of the Collection Act provides that proprietor, in relation to a processing establishment, (other than an abattoir) means the person carrying on the business of processing collection products in that establishment.

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

 (a) dried fruits are prescribed; and

 (b) each of the following persons is taken to be a producer of dried fruits:

 (i) a person (the first person) who receives dried fruits for processing at a processing establishment under an arrangement with the grower of those fruits that requires the first person to sell the processed fruits;

 (ii) in the absence of an arrangement of that kind — the grower of the dried fruits received for processing at the establishment.

Note   Paragraph (e) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product prescribed for that paragraph, producer means the person who, under the regulations, is to be taken to be the producer of the product.