38‑2 Exemptions from the levy38‑2 Exemptions from the levy

38‑2 Exemptions from the levy

Apples or pears sold for stockfeed (1) Levy is not imposed by clause 38‑1 on apples or pears that are sold for stockfeed. Dried pears (2) Levy is not imposed by clause 38‑1 on the following: (a) pears that are sold for processing into dried pears; (b) pears that are processed into dried pears.

Note: See Division 45 for levy imposed on dried tree fruit.

Pears processed into canned fruit (3) Levy is not imposed by clause 38‑1 on the following: (a) pears that are sold for processing into canned fruit; (b) pears that are processed into canned fruit. Apples or pears sold or processed after export (4) Levy is not imposed by clause 38‑1 on apples or pears that are sold or processed after being exported from Australia. Threshold exemption (5) Levy is not imposed by clause 38‑1 on apples or pears that are sold by retail sale in a calendar year by, or that are processed in a calendar year by or for, the person who owns the apples or pears immediately after they are harvested if the sum of the following is 9,000 kilograms or less: (a) the total quantity of apples and pears so sold by that person in that year; (b) the total quantity of apples and pears processed by or for that person in that year. (6) Subclause (5) does not apply to apples or pears covered by subclause (1), (2), (3) or (4).