Commonwealth Numbered Acts

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CANNED FRUITS LEVY ACT 1979 No. 161 of 1979 - SECT 8

Exemption from levy
8. (1) Where, during a season, the quantity of canned fruits produced at a
factory does not exceed the minimum leviable quantity in relation to that
season, levy is not imposed on canned fruits produced at that factory during
that season.

(2) In this section-

''basic carton'' means a carton consisting of 24 containers of canned fruits
each of which has a weight of 825 grams or any other carton of equivalent
weight;

''minimum leviable quantity'', in relation to a season, means-

   (a)  50,000 basic cartons; or

   (b)  where a number of basic cartons is prescribed, for the purposes of
        this section, as the minimum leviable quantity in relation to the
        season-the number of basic cartons so prescribed. 


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