26‑2 Exemptions from the levy26‑2 Exemptions from the levy

26‑2 Exemptions from the levy

Seed retained for sowing (1) Levy is not imposed on grain if: (a) the grain is processed by or for the person who owns the grain immediately after it is harvested; and (b) the grain, as processed, is retained by the person as seed for sowing. Processing of grain—use of products and by‑products for domestic purposes (2) Levy is not imposed on grain if: (a) the grain is processed by or for the person who owns the grain immediately after it is harvested; and (b) that person uses all the products and by‑products of the processing for domestic purposes (and not for commercial purposes). Threshold exemptions—wheat (3) Levy is not imposed on wheat if: (a) the wheat is sold in a financial year by the person who owns the wheat immediately after it is harvested; and (b) the total amount of levy that the person would otherwise be liable to pay on wheat sold by the person in that year is less than $25. (4) Levy is not imposed on wheat if: (a) the wheat is processed in a financial year by or for the person who owns the wheat immediately after it is harvested; and (b) the total amount of levy that the person would otherwise be liable to pay on wheat processed by or for the person in that year is less than $25. Threshold exemptions—coarse grains (5) Levy is not imposed on coarse grains if: (a) the coarse grains are sold in a financial year by the person who owns the coarse grains immediately after they are harvested; and (b) the total amount of levy that the person would otherwise be liable to pay on coarse grains sold by the person in that year is less than $25. (6) Levy is not imposed on coarse grains if: (a) the coarse grains are processed in a financial year by or for the person who owns the coarse grains immediately after they are harvested; and (b) the total amount of levy that the person would otherwise be liable to pay on coarse grains processed by or for the person in that year is less than $25. Threshold exemptions—oilseeds (7) Levy is not imposed on oilseeds if: (a) the oilseeds are sold in a financial year by the person who owns the oilseeds immediately after they are harvested; and (b) the total amount of levy that the person would otherwise be liable to pay on oilseeds sold by the person in that year is less than $25. (8) Levy is not imposed on oilseeds if: (a) the oilseeds are processed in a financial year by or for the person who owns the oilseeds immediately after they are harvested; and (b) the total amount of levy that the person would otherwise be liable to pay on oilseeds processed by or for the person in that year is less than $25. Threshold exemptions—grain legumes (9) Levy is not imposed on grain legumes if: (a) the grain legumes are sold in a financial year by the person who owns the grain legumes immediately after they are harvested; and (b) the total amount of levy that the person would otherwise be liable to pay on grain legumes sold by the person in that year is less than $25. (10) Levy is not imposed on grain legumes if: (a) the grain legumes are processed in a financial year by or for the person who owns the grain legumes immediately after they are harvested; and (b) the total amount of levy that the person would otherwise be liable to pay on grain legumes processed by or for the person in that year is less than $25.