Commonwealth Numbered Acts

CANNED FRUITS LEVY ACT 1979 No. 161 of 1979 - SECT 5

5. (1) Subject to this Act, levy is imposed on canned fruits produced at a
factory in Australia during a season.

(2) Where an authorized person is satisfied, in respect of canned fruits in
respect of which a person is liable to pay levy, that the canned fruits-

   (a)  were destroyed while in his possession;

   (b)  were on production, or became while in his possession, unfit for human
        consumption; or

   (c)  were, or are to be, used by him for his own domestic requirements, the
        authorized person shall issue a certificate accordingly, but, if he is
        not so satisfied, he shall refuse to issue a certificate.

(3) Sub-section (1) does not apply, and shall be deemed never to have applied,
in respect of canned fruits to which a certificate under sub-section (2)
relates.