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Primary Industries (Excise) Levies Regulations 2024
38‑1 Imposition of apple and pear levy38‑1 Imposition of apple and pear levy
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38‑1 Imposition of apple and pear levy
(1) Levy is imposed on apples or pears that are harvested in Australia and are: (a) sold by the person who owns the apples or pears immediately after they are harvested; or (b) processed by or for the person who owns the apples or pears immediately after they are harvested. (2) Apple means a fruit of any species of the genus Malus. (3) Pear means a fruit of any species of the genus Pyrus, except nashi.