Document ID: chunk:federal_register_of_legislation:F2025C00033:clause:2_1
Version: federal_register_of_legislation:F2025C00033
Segment Type: clause
Provision Reference: sch 2 cl 1
Character Range: 207962–209426

1           0 cents per kilogram of the nashi (the research and development component)

51‑4  Levy payer
  The levy on nashi is payable by the person who owns the nashi immediately after they are harvested.

51‑5  Application provision
  Clause 51‑1 applies in relation to nashi that are sold or processed on or after 1 January 2025, whether the nashi are harvested before, on or after that day.

Division 52—Olives

52‑1  Imposition of olive levy
 (1) Levy is imposed on olives that are:
 (a) grown in Australia; and
 (b) either:
 (i) sold by the grower; or
 (ii) processed by or for the grower.
 (2) Olive means a fruit of the species Olea europaea.

52‑2  Exemptions from the levy

Olives sold or processed after export
 (1) Levy is not imposed on olives that are sold or processed after being exported from Australia.

Threshold exemption
 (2) Levy is not imposed on olives that are sold by retail sale in a period of 12 months beginning on 1 October by the grower, or that are processed by the grower in that period, if the sum of the following is less than $100:
 (a) the total amount of levy that the grower would otherwise be liable to pay on olives sold by the grower by retail sale in that period;
 (b) the total amount of levy that the grower would otherwise be liable to pay on olives processed by the grower in that period.

52‑3  Rate of the levy
  The rate of the levy on olives is worked out using this table.

Olive levy
Item        Rate of levy