Sch 20Grapes

Schedule 20 Grapes

  This Schedule applies to prescribed goods.

2 Definitions for Schedule 20

dried grapes has the meaning given in clause 1 of Schedule 13 to the Excise Levies Act.

fresh grapes has the meaning given in clause 1 of Schedule 13 to the Excise Levies Act.

levy means levy imposed by Schedule 13 to the Excise Levies Act.

prescribed goods has the meaning given in clause 1 of Schedule 13 to the Excise Levies Act.

Note 1   Dried grapes, fresh grapes and prescribed goods are defined as follows in clause 1 of Schedule 13 to the Excise Levies Act:

dried grapes means grapes containing less than 60% of moisture by mass.

fresh grapes means grapes containing not less than 60% of moisture by mass.

prescribed goods means:

(a) fresh grapes; and

(b) dried grapes; and

(c) grape juice, whether single strength or concentrated;

being grapes or grape juice produced in Australia.

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 prescribed goods is a financial year.