Primary Industries (Excise) Levies Regulations 2024
66‑2 Exemptions from the levy66‑2 Exemptions from the levy
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66‑2 Exemptions from the levy
Table grapes sold after export (1) Levy is not imposed by clause 66‑1 on table grapes that are sold after being exported from Australia. Threshold exemption (2) Levy is not imposed by clause 66‑1 on table grapes if: (a) the grapes are sold by a person by retail sale in a financial year; and (b) the total quantity of table grapes sold by the person by retail sale in that year is 5,000 kilograms or less. (3) Subclause (2) does not apply to table grapes covered by subclause (1).