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Primary Industries (Excise) Levies Regulations 2024
39‑1 Imposition of avocado levy39‑1 Imposition of avocado levy
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39‑1 Imposition of avocado levy
(1) Levy is imposed on avocados that are harvested in Australia and are: (a) sold by the person who owns the avocados immediately after they are harvested; or (b) processed by or for the person who owns the avocados immediately after they are harvested. (2) Avocado means a fruit of the species Persea americana.