43‑2 Exemptions from the levy43‑2 Exemptions from the levy

43‑2 Exemptions from the levy

Citrus sold for stockfeed (1) Levy is not imposed on citrus that is sold for stockfeed. Citrus sold or processed after export (2) Levy is not imposed on citrus that is sold or processed after being exported from Australia. Threshold exemption (3) Levy is not imposed on citrus that is sold by retail sale in a calendar year by, or that is processed in a calendar year by or for, the person who owns the citrus immediately after it is harvested if the sum of the following is 500 units or less: (a) the total quantity of citrus so sold by that person in that year; (b) the total quantity of citrus processed by or for that person in that year. (4) Subclause (3) does not apply to citrus covered by subclause (1) or (2). (5) For the purposes of subclause (3): (a) for citrus packed in citrus boxes—each citrus box is 1 unit; and (b) for all other citrus: (i) if the citrus is not grapefruit—each 20 kilograms of the citrus is 1 unit; or (ii) if the citrus is grapefruit—each 16.67 kilograms of the grapefruit is 1 unit. (6) Citrus box means a container of a kind: (a) used in the Australian horticultural industry for packing citrus; and (b) known in that industry as a bushel box or 30 litre box.