36‑2 Exemptions from the levy36‑2 Exemptions from the levy

36‑2 Exemptions from the levy

Threshold exemption (1) Levy is not imposed on mushroom spawn that is produced or purchased by a person in a financial year to the extent that the mushroom spawn is in excess of 370,000 kilograms of mushroom spawn of the following kind: (a) mushroom spawn produced in Australia by the person in that year for use in the commercial production of Agaricus mushrooms in Australia by the person; (b) mushroom spawn purchased by the person in that year, 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.

Levy previously imposed (2) Levy is not imposed on particular mushroom spawn if levy under this Division has previously been imposed on the mushroom spawn.