52‑2 Exemptions from the levy52‑2 Exemptions from the levy

52‑2 Exemptions from the levy

Olives sold or processed after export (1) Levy is not imposed on olives that are sold or processed after being exported from Australia. Threshold exemption (2) Levy is not imposed on olives that are sold by retail sale in a period of 12 months beginning on 1 October by the grower, or that are processed by the grower in that period, if the sum of the following is less than $100: (a) the total amount of levy that the grower would otherwise be liable to pay on olives sold by the grower by retail sale in that period; (b) the total amount of levy that the grower would otherwise be liable to pay on olives processed by the grower in that period.