Document ID: chunk:federal_register_of_legislation:F2025C00033:clause:2_3:p1
Version: federal_register_of_legislation:F2025C00033
Segment Type: clause
Provision Reference: sch 2 cl 3 (pt 1/2)
Character Range: 166517–169075

3            For almonds that are not in their shells, the sum of the following components:
             (a) 2 cents per kilogram of the almonds (the research and development component);
             (b) 0.13 cents per kilogram of the almonds (the biosecurity response component)

37‑4  Levy payer
  The levy on almonds is payable by the person who owns the almonds immediately after they are harvested.

37‑5  Application provision
  Clause 37‑1 applies in relation to almonds that are sold or processed on or after 1 July 2025, whether the almonds are harvested before, on or after that day.

Division 38—Apples and pears

38‑1  Imposition of apple and pear levy
 (1) Levy is imposed on apples or pears that are harvested in Australia and are:
 (a) sold by the person who owns the apples or pears immediately after they are harvested; or
 (b) processed by or for the person who owns the apples or pears immediately after they are harvested.
 (2) Apple means a fruit of any species of the genus Malus.
 (3) Pear means a fruit of any species of the genus Pyrus, except nashi.

38‑2  Exemptions from the levy

Apples or pears sold for stockfeed
 (1) Levy is not imposed by clause 38‑1 on apples or pears that are sold for stockfeed.

Dried pears
 (2) Levy is not imposed by clause 38‑1 on the following:
 (a) pears that are sold for processing into dried pears;
 (b) pears that are processed into dried pears.
Note: See Division 45 for levy imposed on dried tree fruit.

Pears processed into canned fruit
 (3) Levy is not imposed by clause 38‑1 on the following:
 (a) pears that are sold for processing into canned fruit;
 (b) pears that are processed into canned fruit.

Apples or pears sold or processed after export
 (4) Levy is not imposed by clause 38‑1 on apples or pears that are sold or processed after being exported from Australia.

Threshold exemption
 (5) Levy is not imposed by clause 38‑1 on apples or pears that are sold by retail sale in a calendar year by, or that are processed in a calendar year by or for, the person who owns the apples or pears immediately after they are harvested if the sum of the following is 9,000 kilograms or less:
 (a) the total quantity of apples and pears so sold by that person in that year;
 (b) the total quantity of apples and pears processed by or for that person in that year.
 (6) Subclause (5) does not apply to apples or pears covered by subclause (1), (2), (3) or (4).

38‑3  Rate of the levy

Apples
 (1) The rate of the levy on apples is worked out using this table.

Apple and pear levy—apples
Item