54I.01
| (a) | Rules 54I.01 to 54I.09 apply to sugary beverages manufactured in or imported into the Republic that are liable to health promotion levy as specified in item 191.00 in Section A of Part 7 of Schedule No.1. |
| (b) | Except as otherwise provided in these rules, the rules numbered 54F.01 to 54F.14 apply with any necessary changes as the context may require to health promotion levy on sugary beverages. |
| (c) | For the purposes of Chapter VB, these rules and any form to which these rules relate, unless the context otherwise indicates— |
| (i) | "commercial manufacturer" means a person manufacturing sugary beverages in the manner contemplated in rule 54I.02; |
| (ii) | "effective date" means 1 April 2018. |
| (iii) | "non-commercial manufacturer" means a person manufacturing sugary beverages not in the manner contemplated in rule 54I.02; |
| (iv) | "related persons" means persons that are deemed to be related as specified in section 66(2)(a); |
| (v) | "sugar" means both the intrinsic and added sugars and other sweetening matter contained in any sugary beverage; |
| (vi) | "sugar content" means the sugar content of any sugary beverage that is determined in the manner contemplated in rule 54I.06; and |
| (vii) | "sugary beverage" means sugary beverages manufactured in or imported into the Republic in terms of item 191.00 in Section A of Part 7 of Schedule No. 1. |
[Rule 54I.01 inserted by paragraph (a) of Notice No. R. 341 dated 23 March 2018]
