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Primary Industries (Excise) Levies Regulations 2024
50‑2 Exemptions from the levy50‑2 Exemptions from the levy
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50‑2 Exemptions from the levy
Melons sold or processed after export (1) Levy is not imposed on melons that are sold or processed after being exported from Australia. Threshold exemption (2) Levy is not imposed on melons if: (a) the melons are sold by a person by retail sale in a financial year; and (b) the total quantity of melons sold by the person by retail sale in that year is less than 20 tonnes. (3) Subclause (2) does not apply to melons covered by subclause (1).