58‑2 Exemptions from the levy58‑2 Exemptions from the levy

58‑2 Exemptions from the levy

Sale exemptions (1) Levy is not imposed by subclause 58‑1(1) on potatoes that are sold for stockfeed. (2) Levy is not imposed by subclause 58‑1(1) on potatoes that are sold after being exported from Australia. (3) Levy is not imposed by subclause 58‑1(1) on potatoes if: (a) the potatoes are sold by a person by retail sale in a calendar year; and (b) the total quantity of potatoes sold by the person by retail sale in that year is less than 100 tonnes. (4) Subclause (3) does not apply to potatoes covered by subclause (1) or (2). Processing exemptions (5) Levy is not imposed by subclause 58‑1(2) on potatoes processed at a processing establishment if the business carried out at the establishment is not wholly or substantially a business of processing plant products. (6) Levy is not imposed by subclause 58‑1(2) on potatoes if: (a) the potatoes are processed in a calendar year at a processing establishment in Australia; and (b) the total quantity of potatoes processed at that establishment in that year is less than 100 tonnes.