Commonwealth Numbered Acts

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GRAPE RESEARCH LEVY ACT 1986 No. 63 of 1986 - SECT 9

Exemptions from levy
9. (1) Levy is not payable in respect of-

   (a)  prescribed goods that are delivered during a year to a processing
        establishment that is an exempt processing establishment in relation
        to that year;

   (b)  dried grapes in respect of which levy is payable under the Dried
        Fruits Levy Act 1971; or

   (c)  grape juice that is delivered to a processing establishment during a
        year and that was concentrated or extracted at-

        (i)    another processing establishment; or

        (ii)   premises where the principal activity carried on during that
               year was the processing of prescribed goods.

(2) For the purposes of sub-section (1), a processing establishment is an
exempt processing establishment in relation to a year if the quantity (if any)
of fresh grapes, together with the fresh grape equivalent of the quantity (if
any) of prescribed goods other than fresh grapes, used in the processing of
prescribed goods at the processing establishment during the year amounts to
less than 20 tonnes.

(3) The regulations may exempt from levy prescribed goods included in a
specified class of prescribed goods. 


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