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: 218768–221257

2               For all other pineapples, the sum of the following components:
                (a) $2 per tonne of the pineapples (the marketing component);
                (b) $2.90 per tonne of the pineapples (the research and development component);
                (c) 10 cents per tonne of the pineapples (the biosecurity activity component);
                (d) $0 per tonne of the pineapples (the biosecurity response component)

57‑4  Levy payer
  The levy on pineapples is payable by the person who owns the pineapples immediately after they are harvested.

57‑5  Application provision
  Clause 57‑1 applies in relation to pineapples that are sold or processed on or after 1 July 2025, whether the pineapples are harvested before, on or after that day.

Division 58—Potatoes

58‑1  Imposition of potato levy

Sale of potatoes
 (1) Levy is imposed on potatoes that are:
 (a) harvested in Australia; and
 (b) sold by the person who owns the potatoes immediately after they are harvested.

Processing of potatoes
 (2) Levy is imposed on potatoes that are:
 (a) harvested in Australia; and
 (b) processed at a processing establishment in Australia.

Definitions
 (3) Potato means a tuber of the species Solanum tuberosum.

58‑2  Exemptions from the levy

Sale exemptions
 (1) Levy is not imposed by subclause 58‑1(1) on potatoes that are sold for stockfeed.
 (2) Levy is not imposed by subclause 58‑1(1) on potatoes that are sold after being exported from Australia.
 (3) Levy is not imposed by subclause 58‑1(1) on potatoes if:
 (a) the potatoes are sold by a person by retail sale in a calendar year; and
 (b) the total quantity of potatoes sold by the person by retail sale in that year is less than 100 tonnes.
 (4) Subclause (3) does not apply to potatoes covered by subclause (1) or (2).

Processing exemptions
 (5) Levy is not imposed by subclause 58‑1(2) on potatoes processed at a processing establishment if the business carried out at the establishment is not wholly or substantially a business of processing plant products.
 (6) Levy is not imposed by subclause 58‑1(2) on potatoes if:
 (a) the potatoes are processed in a calendar year at a processing establishment in Australia; and
 (b) the total quantity of potatoes processed at that establishment in that year is less than 100 tonnes.

58‑3  Rate of the levy

Sale of potatoes
 (1) The rate of the levy imposed by subclause 58‑1(1) on potatoes is worked out using this table.

Potato levy
Item         Rate of levy