Primary Industries (Excise) Levies Regulations 2024
3‑2 Exemptions from the levy3‑2 Exemptions from the levy
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3‑2 Exemptions from the levy
Levy previously imposed (1) Levy is not imposed by clause 3‑1 on particular honey if levy under that clause has previously been imposed on the honey. Honey sold after export (2) Levy is not imposed by clause 3‑1 on honey that is sold after being exported from Australia. Threshold exemption (3) Levy is not imposed by clause 3‑1 on honey that is sold by retail sale by a person in a calendar year, or is used in Australia by a person in a calendar year in the production of other goods, if the sum of the following is 1,500 kilograms or less: (a) the total quantity of honey so sold by that person in that year; (b) the total quantity of honey so used by that person in that year. (4) Subclause (3) does not apply to honey covered by subclause (1) or (2).