Document ID: chunk:federal_register_of_legislation:C2025C00019:clause:1_15
Version: federal_register_of_legislation:C2025C00019
Segment Type: clause
Provision Reference: sch 1 cl 15
Character Range: 5665–6277

15  Subsection 4(1) (after paragraph (hb) of the definition of producer)
Insert:
 (hc) in the case of sugar cane on which levy is imposed by clause 3 of Schedule 24 to the Primary Industries (Excise) Levies Act 1999 or in the case of a product prescribed for the purposes of this paragraph:
 (i) if a processing establishment processes sugar cane it has grown itself—the processor; or
 (ii) if sugar cane is processed on behalf of the owner of the sugar cane—the owner of the sugar cane; or
 (iii) if subparagraphs (i) and (ii) do not apply—the person who sells the sugar cane to a processing establishment; or