Document ID: chunk:federal_register_of_legislation:F2025C00033:clause:2_1:p1
Version: federal_register_of_legislation:F2025C00033
Segment Type: clause
Provision Reference: sch 2 cl 1 (pt 1/2)
Character Range: 235076–237848

1               The sum of the following components:
                (a) 0.485% of the value of the vegetables (the research and development component);
                (b) 0.0150% of the value of the vegetables (the biosecurity activity component);
                (c) 0.01% of the value of the vegetables (the biosecurity response component)

 (2) The value of vegetables is:
 (a) for vegetables that are sold—the sale price of the vegetables; or
 (b) for vegetables that are processed—the market value of the vegetables on the day the vegetables begin to be processed.
Note: Section 22 of the Act has the effect that the reference to the sale price of vegetables is taken not to include the net GST.

64‑4  Levy payer
  The levy on vegetables is payable by the person who owns the vegetables immediately after they are harvested.

64‑5  Application provision
  Clause 64‑1 applies in relation to vegetables that are sold or processed on or after 1 July 2025, whether the vegetables are harvested before, on or after that day.

Part 2‑4—Viticulture

Division 65—Introduction

65‑1  Simplified outline of this Part

      There are 4 viticulture levies.
      First, table grapes levy is imposed on table grapes that are harvested in Australia and sold.
      Second, dried grapes levy is imposed on dried grapes if:
             (a) the grapes were grown and dried in Australia and the dried grapes were delivered to a packing house in Australia, sold or used in Australia in the production of other goods; or
             (b) the grapes were grown in Australia and then dried at a packing house in Australia.
      Third, grapes research levy is imposed on fresh grapes, dried grapes or grape juice delivered to grape processing premises in Australia.
      Fourth, wine grapes levy is imposed on fresh grapes, dried grapes or grape juice used at a winery in Australia in wine‑making.
      There are levy exemptions for the first 3 levies.

Division 66—Table grapes levy

66‑1  Imposition of table grapes levy
  Levy is imposed on table grapes that are:
 (a) harvested in Australia; and
 (b) sold by the person who owns the grapes immediately after they are harvested.

66‑2  Exemptions from the levy

Table grapes sold after export
 (1) Levy is not imposed by clause 66‑1 on table grapes that are sold after being exported from Australia.

Threshold exemption
 (2) Levy is not imposed by clause 66‑1 on table grapes if:
 (a) the grapes are sold by a person by retail sale in a financial year; and
 (b) the total quantity of table grapes sold by the person by retail sale in that year is 5,000 kilograms or less.
 (3) Subclause (2) does not apply to table grapes covered by subclause (1).

66‑3  Rate of the levy
  The rate of the levy imposed by clause 66‑1 on table