58‑2 Exemptions from the charge58‑2 Exemptions from the charge

58‑2 Exemptions from the charge

Levy already imposed (1) Charge is not imposed on potatoes if levy has already been imposed on the potatoes under Division 58 of Part 2‑3 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024. Threshold exemption (2) Charge is not imposed on potatoes that a person exports from Australia in a calendar year if the total quantity of potatoes the person exports from Australia in that year is less than 100 tonnes. (3) Subclause (2) does not apply to potatoes covered by subclause (1).