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PRIMARY INDUSTRIES LEVIES AND CHARGES REGULATIONS 1999 1999 NO. 119 - REG 5.01
Sale value
- (1)
- For the definition of value in clause 1 of Schedule 25 to the Excise
Levies Act, the sale value of wheat is:
- (a)
- in the case of seed wheat for
sowing — the amount that would be the sale price of the wheat if it
were not seed wheat for sowing and had been sold at the market price on the
day the wheat was delivered as mentioned in paragraph 4 (1) (a) of
Schedule 25 to the Excise Levies Act; or
- (b)
- in the case of wheat subject to pooling arrangements — the
amount of each payment made for the wheat; or
- (c)
- in any other case — the sale price of the wheat:
- (i)
- according to the sales invoices or other sales documents for the wheat; or
- (ii)
- if there are no sales invoices or documents — the amount that
would be the sale price of the wheat if that wheat had been sold at the market
price on the day the wheat was delivered or processed as mentioned in
paragraph 4 (1) (a) of Schedule 25 to the Excise Levies Act.
- (2)
- The value of the wheat is to be net of handling, storage, transport and
f.o.b. costs.
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