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Primary Industries (Excise) Levies Regulations 2024
47‑2 Exemptions from the levy47‑2 Exemptions from the levy
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47‑2 Exemptions from the levy
Lychees sold or processed after export (1) Levy is not imposed on lychees that are sold or processed after being exported from Australia. Threshold exemption (2) Levy is not imposed on lychees if: (a) the lychees 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 lychees sold by the person by retail sale in that year is less than $100.