CTHIn ForceLegislation
Primary Industries (Excise) Levies Regulations 2024
53‑1 Imposition of onion levy53‑1 Imposition of onion levy
Start here
Get a plain-English read of 53‑1 Imposition of onion levy
Turn the raw legal text into a practical explanation grounded in Primary Industries (Excise) Levies Regulations 2024.
53‑1 Imposition of onion levy
(1) Levy is imposed on onions that are harvested in Australia and are: (a) sold by the person who owns the onions immediately after they are harvested; or (b) processed by or for the person who owns the onions immediately after they are harvested. (2) Onion means a bulb of the species Allium cepa, but does not include shallots (Allium cepa var. aggregatum).
Note: Division 64 imposes levy on vegetables (including shallots).