Document ID: chunk:federal_register_of_legislation:C2013A00114:clause:1_3
Version: federal_register_of_legislation:C2013A00114
Segment Type: clause
Provision Reference: sch 1 cl 3
Character Range: 3361–4056

3  Imposition of levy
 (1) Levy is imposed on sugar cane if:
 (a) the sugar cane is sold to a processing establishment after the commencement of this clause; or
 (b) the sugar cane is grown by a processing establishment and, after the commencement of this clause, is processed by the establishment; or
 (c) the sugar cane is processed by a processing establishment after the commencement of this clause on behalf of the owner of the sugar cane.
 (2) For the purpose of subclause (1), sugar cane is taken to be sold to a processing establishment when the first payment for the sugar cane is made, whether the payment represents the whole, or part only, of the purchase price for the sugar cane.