36‑1 Imposition of Agaricus mushroom lev36‑1 Imposition of Agaricus mushroom levy

36‑1 Imposition of Agaricus mushroom levy

Production of mushroom spawn (1) Levy is imposed on mushroom spawn that is produced in Australia by a person for use in the commercial production of Agaricus mushrooms in Australia by the person. Purchase of mushroom spawn (2) Levy is imposed on mushroom spawn that is purchased by a person, whether from a person who carries on operations in or outside Australia, for use in the commercial production of Agaricus mushrooms in Australia.

Note: For when mushroom spawn is purchased, see clause 36‑5.

Definitions (3) Mushroom spawn means Agaricus spp mycelia contained in a medium and used for the inoculation of phase 2 substrate, including (but not limited to) grain spawn, casing inoculum and inoculated supplement. (4) Agaricus mushroom means the fruiting body of the Agaricus genus of cultivated fungi.