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Primary Industries (Excise) Levies Regulations 2024
42‑2 Exemptions from the levy42‑2 Exemptions from the levy
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42‑2 Exemptions from the levy
Chestnuts sold or processed after export (1) Levy is not imposed on chestnuts that are sold or processed after being exported from Australia. Threshold exemption (2) Levy is not imposed on chestnuts if: (a) the chestnuts are sold by a person by retail sale in a financial year; and (b) the total quantity of chestnuts sold by the person by retail sale in that year is 500 kilograms or less. (3) Subclause (2) does not apply to chestnuts covered by subclause (1).