51‑2 Exemptions from the levy51‑2 Exemptions from the levy

51‑2 Exemptions from the levy

Nashi sold for stockfeed (1) Levy is not imposed by clause 51‑1 on nashi that are sold for stockfeed. Dried nashi (2) Levy is not imposed by clause 51‑1 on the following: (a) nashi that are sold for processing into dried nashi; (b) nashi that are processed into dried nashi.

Note: See Division 45 for levy imposed on dried tree fruit.

Nashi processed into canned fruit (3) Levy is not imposed by clause 51‑1 on the following: (a) nashi that are sold for processing into canned fruit; (b) nashi that are processed into canned fruit. Nashi sold or processed after export (4) Levy is not imposed by clause 51‑1 on nashi that are sold or processed after being exported from Australia. Threshold exemption (5) Levy is not imposed by clause 51‑1 on nashi that are sold by retail sale in a calendar year by, or that are processed in a calendar year by or for, the person who owns the nashi immediately after they are harvested if the sum of the following is 9 tonnes or less: (a) the total quantity of nashi so sold by that person in that year; (b) the total quantity of nashi processed by or for that person in that year. (6) Subclause (5) does not apply to nashi covered by subclause (1), (2), (3) or (4).