Commonwealth Numbered Acts

WINE GRAPES LEVY AMENDMENT ACT 1986 No. 61 of 1986 - SECT 5

5. Section 7 of the Principal Act is repealed and the following section is
substituted: By whom levy payable

"7. Levy in respect of any prescribed goods used at a winery during a year in
the manufacture of wine is payable by -

   (a)  where the manufacture of wine is carried on at the winery immediately
        before the expiration of that year - the person who is, immediately
        before the expiration of that year, the proprietor of the winery; or

   (b)  in any other case - the last person who was a proprietor of the winery
        in that year.".