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Primary Industries (Excise) Levies Regulations 2024
36‑3 Rate of the levy36‑3 Rate of the levy
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36‑3 Rate of the levy
The rate of the levy on mushroom spawn is worked out using this table.
<table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><thead><tr><td colspan="2" style="border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Agaricus mushroom levy</span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Item</span></p></td><td style="width:91.42%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Rate of levy</span></p></td></tr></thead><tbody><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:91.42%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The sum of the following components:</span></p><p class="Tablea"><span>(a) $2.92 per kilogram of the mushroom spawn (the marketing component);</span></p><p class="Tablea"><span>(b) $1.08 per kilogram of the mushroom spawn (the research and development component)</span></p></td></tr></tbody></table>
Note: For a person who produces or purchases mushroom spawn in excess of the 370,000 kilograms threshold in subclause 36‑2(1), the amounts in this table are relied on in working out the amount of levy payments by the person under Division 36 of Part 2‑3 of Schedule 2 to the Primary Industries Levies and Charges Collection Rules 2024.