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1994 No. 373 PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (CUSTARD APPLES) REGULATIONS - REG 11
Are there any exemptions from levy or charge?
11. (1) For the purposes of subsection 13 (2) of the Levy Act, the following
custard apples are exempt from levy:
(a) custard apples which a grower uses for processing;
(b) custard apples which a grower sells directly to a processor for
processing;
(c) custard apples which a grower sells by retail sale.
(2) For the purposes of section 13 of the Charge Act, the following custard
apples are exempt from export charge:
(a) custard apples which a grower uses for processing;
(b) custard apples which a grower sells directly to a processor for
processing;
(c) custard apples which a grower sells by retail sale;
(d) custard apples for which levy has previously been paid.
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