2‑2 Exemptions from the charge2‑2 Exemptions from the charge

2‑2 Exemptions from the charge

Levy already imposed (1) Charge is not imposed on queen bees if levy has already been imposed on the queen bees under Division 2 of Part 1‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024. Threshold exemption (2) Charge is not imposed on queen bees that a person exports from Australia in a financial year if the sum of the following amounts that the person would otherwise be liable to pay in relation to that year is less than $50: (a) charge under this Division; (b) levy under Division 2 of Part 1‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 (queen bee levy).