29‑2 Exemptions from the levy29‑2 Exemptions from the levy

29‑2 Exemptions from the levy

Sales (1) Levy is not imposed under paragraph 29‑1(1)(a) on sugarcane if: (a) the sugarcane is sold in a sugarcane season for processing at a processing establishment in Australia; and (b) the total quantity of sugarcane processed at that establishment in that season is less than 3,000 tonnes. Processing (2) Levy is not imposed under paragraph 29‑1(1)(b) on sugarcane if: (a) the sugarcane is processed in a sugarcane season at a processing establishment in Australia; and (b) the total quantity of sugarcane processed at that establishment in that season is less than 3,000 tonnes. Definitions (3) Sugarcane season means the period that: (a) begins on 1 March in a calendar year; and (b) ends at the end of the last day of February in the next calendar year.