Primary Industries (Excise) Levies Regulations 2024
61‑2 Exemptions from the levy61‑2 Exemptions from the levy
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61‑2 Exemptions from the levy
Stone fruit sold for processing (1) Levy is not imposed by clause 61‑1 on stone fruit that is sold for processing.
Note: If the stone fruit is sold for processing into dried fruit, see Division 45 for levy imposed on dried tree fruit and see Division 59 for levy imposed on prunes.
Dried fruit (2) Levy is not imposed by clause 61‑1 on stone fruit that is processed into dried fruit.
Note: See Division 45 for levy imposed on dried tree fruit and see Division 59 for levy imposed on prunes.
Stone fruit sold or processed after export (3) Levy is not imposed by clause 61‑1 on stone fruit that is sold or processed after being exported from Australia.