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Primary Industries (Excise) Levies Regulations 2024
39‑2 Exemptions from the levy39‑2 Exemptions from the levy
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39‑2 Exemptions from the levy
Avocados sold or processed after export (1) Levy is not imposed on avocados that are sold or processed after being exported from Australia. Threshold exemption (2) Levy is not imposed on avocados if: (a) the avocados are sold by a person by retail sale in a calendar year; and (b) the total amount of levy that the person would otherwise be liable to pay on avocados sold by the person by retail sale in that year is less than $100.