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Primary Industries (Excise) Levies Regulations 2024
55‑1 Imposition of passionfruit levy55‑1 Imposition of passionfruit levy
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55‑1 Imposition of passionfruit levy
(1) Levy is imposed on passionfruit that is harvested in Australia and is: (a) sold by the person who owns the passionfruit immediately after it is harvested; or (b) processed by or for the person who owns the passionfruit immediately after it is harvested. (2) Passionfruit means a fruit of the species Passiflora edulis, including P. edulis f. flavicarpa.