CTHIn ForceLegislation
Primary Industries (Excise) Levies Regulations 2024
54‑2 Exemptions from the levy54‑2 Exemptions from the levy
Start here
Get a plain-English read of 54‑2 Exemptions from the levy
Turn the raw legal text into a practical explanation grounded in Primary Industries (Excise) Levies Regulations 2024.
54‑2 Exemptions from the levy
Papaya sold or processed after export (1) Levy is not imposed on papaya that is sold or processed after being exported from Australia. Threshold exemption (2) Levy is not imposed on papaya if: (a) the papaya is 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 papaya sold by the person by retail sale in that year is less than $50.