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Primary Industries (Excise) Levies Regulations 2024
56‑2 Exemptions from the levy56‑2 Exemptions from the levy
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56‑2 Exemptions from the levy
Persimmons sold or processed after export (1) Levy is not imposed on persimmons that are sold or processed after being exported from Australia. Threshold exemption (2) Levy is not imposed on persimmons if: (a) the persimmons are 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 persimmons sold by the person by retail sale in that year is less than $100.