Primary Industries (Excise) Levies Regulations 2024
20‑2 Exemptions from the levy20‑2 Exemptions from the levy
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20‑2 Exemptions from the levy
Delivery for storage (1) Levy is not imposed by subclause 20‑1(1) or (2) on farmed prawns if they are delivered by the person who owns the farmed prawns immediately after they are harvested to another person for storage. Farmed prawns levy—levy previously imposed (2) Levy is not imposed by subclause 20‑1(1) on particular farmed prawns if levy under that subclause has previously been imposed on the farmed prawns. White spot disease repayment levy—levy previously imposed (3) Levy is not imposed by subclause 20‑1(2) on particular farmed prawns if levy under that subclause has previously been imposed on the farmed prawns. Farmed prawns sold or processed after export (4) Levy is not imposed by subclause 20‑1(1) or (2) on farmed prawns that are sold or processed after being exported from Australia.