Primary Industries Levies and Charges Collection Rules 2024
7Process a plant product or animal product
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7 Process a plant product or animal product
Plant products
(1) For the purposes of this instrument, process, in relation to a plant product, means the performance of an operation in relation to the plant product, except the following operations:
(a) cleaning or washing;
(b) brushing;
(c) sorting;
(d) grading;
(e) packing;
(f) storage;
(g) transport;
(h) delivery;
(i) in relation to a plant product specified in column 1 of an item in this table (and in addition to paragraphs (a) to (h))—an operation specified in column 2 of that item.
- Excluded operations—plant products
- Item Column 1 Plant product Column 2 Excluded operation
- 1 Almonds The following:(a) hulling;(b) shelling
- 2 Apples, avocados, bananas, citrus, custard apples, mangoes, melons, nashi, papaya, passionfruit, pears, persimmons, pineapples and stone fruit Fruit conditioning operations, including ripening
- 3 Chestnuts The following:(a) removing the burr or outside casing;(b) peeling
- 4 Grain The following:(a) treatment with a pesticide or another preserving agent;(b) drying or aerating
- 5 Logs Debarking
- 6 Macadamia dried kernels The following:(a) dehusking;(b) drying.
- 7 Pineapples Removing the short leafy stem that grows from one end of a pineapple
Animal products
(2) For the purposes of this instrument, process, in relation to an animal product, means the performance of an operation in relation to the animal product, except the following operations:
(a) sorting;
(b) grading;
(c) packing;
(d) storage;
(e) transport;
(f) delivery;
(g) in relation to an animal product specified in column 1 of an item in this table (and in addition to paragraphs (a) to (f))—an operation specified in column 2 of that item.
- Excluded operations—animal products
- Item Column 1 Animal product Column 2 Excluded operation
- 1 Farmed prawns The following:(a) cleaning;(b) freezing
- 2 Whole milk Chilling