Primary Industries (Excise) Levies Regulations 2024
61‑1 Imposition of stone fruit levy61‑1 Imposition of stone fruit levy
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61‑1 Imposition of stone fruit levy
(1) Levy is imposed on stone fruit that is harvested in Australia and is: (a) sold by the person who owns the stone fruit immediately after it is harvested; or (b) processed by or for the person who owns the stone fruit immediately after it is harvested. (2) Stone fruit means a fruit of: (a) any of the following species: (i) Prunus domestica, Prunus salicina, Prunus besseyi, Prunus americana, Prunus nigra, Prunus munsoniana, Prunus insititia, Prunus cerasifera or Prunus spinosa, commonly called plum; (ii) Prunus armeniaca, commonly called apricot; (iii) Prunus persica, commonly called nectarine or peach; or (b) a hybrid between any of those species.