68‑2 Exemptions from the levy68‑2 Exemptions from the levy

68‑2 Exemptions from the levy

Dried grapes levy (1) Levy is not imposed by clause 68‑1 on dried grapes if levy is imposed on those grapes under Division 67 of this Part. Grape juice exemption (2) Levy is not imposed by clause 68‑1 on grape juice that is delivered to grape processing premises in a financial year if the grape juice was concentrated or extracted at: (a) other grape processing premises; or (b) premises where the principal activity carried on during that year was the processing of fresh grapes, dried grapes or grape juice. Threshold exemption (3) Levy is not imposed by clause 68‑1 on fresh grapes, dried grapes or grape juice delivered to grape processing premises in Australia in a financial year if the sum of the following is less than 20 tonnes: (a) the total quantity of fresh grapes processed at those premises in that year; (b) in relation to each quantity of dried grapes processed at those premises in that year—the fresh grape equivalent of those dried grapes; (c) in relation to each quantity of grape juice processed at those premises in that year—the fresh grape equivalent of that grape juice.

Note: See section 5 of this instrument for the definition of fresh grape equivalent.