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Primary Industries (Excise) Levies Regulations 2024
40‑2 Exemptions from the levy40‑2 Exemptions from the levy
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40‑2 Exemptions from the levy
Bananas sold for processing (1) Levy is not imposed on bananas that are sold for processing. Bananas sold after export (2) Levy is not imposed on bananas that are sold after being exported from Australia. Threshold exemption (3) Levy is not imposed on bananas if: (a) the bananas are sold by a person by retail sale in a financial year; and (b) the total amount of levy that the person would otherwise be liable to pay on bananas sold by the person by retail sale in that year is less than $100.