Document ID: chunk:federal_register_of_legislation:F2025C00033:clause:2_2
Version: federal_register_of_legislation:F2025C00033
Segment Type: clause
Provision Reference: sch 2 cl 2
Character Range: 174765–176469

2             For all other avocados, the sum of the following components:
              (a) 4.5 cents per kilogram of the avocados (the marketing component);
              (b) 2.9 cents per kilogram of the avocados (the research and development component);
              (c) 0.1 cents per kilogram of the avocados (the biosecurity activity component);
              (d) 0 cents per kilogram of the avocados (the biosecurity response component)

39‑4  Levy payer
  The levy on avocados is payable by the person who owns the avocados immediately after they are harvested.

39‑5  Application provision
  Clause 39‑1 applies in relation to avocados that are sold or processed on or after 1 January 2025, whether the avocados are harvested before, on or after that day.

Division 40—Bananas

40‑1  Imposition of banana levy
 (1) Levy is imposed on bananas that are:
 (a) harvested in Australia; and
 (b) sold by the person who owns the bananas immediately after they are harvested.
 (2) Banana means a fruit of any species of the genus Musa.

40‑2  Exemptions from the levy

Bananas sold for processing
 (1) Levy is not imposed on bananas that are sold for processing.

Bananas sold after export
 (2) Levy is not imposed on bananas that are sold after being exported from Australia.

Threshold exemption
 (3) Levy is not imposed on bananas if:
 (a) the bananas are sold by a person by retail sale in a financial year; and
 (b) the total amount of levy that the person would otherwise be liable to pay on bananas sold by the person by retail sale in that year is less than $100.

40‑3  Rate of the levy
  The rate of the levy on bananas is worked out using this table.

Banana levy
Item         Rate of levy