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Primary Industries (Excise) Levies Regulations 2024
57‑2 Exemptions from the levy57‑2 Exemptions from the levy
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57‑2 Exemptions from the levy
Pineapples sold or processed after export (1) Levy is not imposed on pineapples that are sold or processed after being exported from Australia. Threshold exemption (2) Levy is not imposed on pineapples if: (a) the pineapples are sold by a person by retail sale in a financial year; and (b) the total quantity of pineapples sold by the person by retail sale in that year is 30 tonnes or less. (3) Subclause (2) does not apply to pineapples covered by subclause (1).