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Primary Industries (Excise) Levies Regulations 2024
55‑2 Exemptions from the levy55‑2 Exemptions from the levy
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55‑2 Exemptions from the levy
Passionfruit sold or processed after export (1) Levy is not imposed on passionfruit that is sold or processed after being exported from Australia. Threshold exemption (2) Levy is not imposed on passionfruit if: (a) the passionfruit 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 passionfruit sold by the person by retail sale in that year is less than $100.