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Primary Industries (Excise) Levies Regulations 2024
44‑1 Imposition of custard apple levy44‑1 Imposition of custard apple levy
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44‑1 Imposition of custard apple levy
(1) Levy is imposed on custard apples that are: (a) harvested in Australia; and (b) sold by the person who owns the custard apples immediately after they are harvested. (2) Custard apple means a fruit of: (a) the species Annona cherimola, Annona muricata, Annona reticulata or Annona squamosa; or (b) a hybrid between any of those species.