Commonwealth Numbered Acts

DRIED VINE FRUITS EQUALIZATION LEVY ACT 1978 No. 194 of 1978 - SECT 5

5. (1) Subject to this Act, levy is imposed on dried fruit produced in
Australia on or after 1 January 1979.

(2) Where an authorized person is satisfied, in respect of any dried fruit,
that the dried fruit-

   (a)  has not been supplied by one person to another as packed dried fruit
        for human consumption and-

        (i)    has been destroyed;

        (ii)   has been used otherwise than for human consumption as dried
               fruit;

        (iii)  is not suitable, or capable of being made suitable, to be so
               supplied; or

        (iv)   has been, or is to be, used by the producer for his own
               domestic requirements; or

   (b)  has been exported from Australia, the authorized person shall issue a
        certificate accordingly and, thereupon, sub-section (1) shall be
        deemed not to have applied in respect of that dried fruit.