49‑2 Exemptions from the levy49‑2 Exemptions from the levy

49‑2 Exemptions from the levy

Mangoes sold for processing (1) Levy is not imposed on mangoes that are sold for processing. Mangoes sold after export (2) Levy is not imposed on mangoes that are sold after being exported from Australia. Threshold exemption (3) Levy is not imposed on mangoes if: (a) the mangoes 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 mangoes sold by the person by retail sale in that year is less than $100.