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Primary Industries (Excise) Levies Regulations 2024
57‑1 Imposition of pineapple levy57‑1 Imposition of pineapple levy
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57‑1 Imposition of pineapple levy
(1) Levy is imposed on pineapples that are harvested in Australia and are: (a) sold by the person who owns the pineapples immediately after they are harvested; or (b) processed by or for the person who owns the pineapples immediately after they are harvested. (2) Pineapple means a fruit of any species of the genus Ananas.