Document ID: chunk:federal_register_of_legislation:F2025C00033:clause:2_3
Version: federal_register_of_legislation:F2025C00033
Segment Type: clause
Provision Reference: sch 2 cl 3
Character Range: 214932–216699

3                  For all other passionfruit, the sum of the following components:
                   (a) 20 cents per 8 kilograms of the passionfruit (the marketing component);
                   (b) 20 cents per 8 kilograms of the passionfruit (the research and development component)

 (2) Passionfruit carton means an 18 litre container of a kind ordinarily used in the Australian horticultural industry for packing passionfruit.

55‑4  Levy payer
  The levy on passionfruit is payable by the person who owns the passionfruit immediately after it is harvested.

55‑5  Application provision
  Clause 55‑1 applies in relation to passionfruit that is sold or processed on or after 1 July 2025, whether the passionfruit is harvested before, on or after that day.

Division 56—Persimmons

56‑1  Imposition of persimmon levy
 (1) Levy is imposed on persimmons that are harvested in Australia and are:
 (a) sold by the person who owns the persimmons immediately after they are harvested; or
 (b) processed by or for the person who owns the persimmons immediately after they are harvested.
 (2) Persimmon means a fruit of the species Diospyros kaki.

56‑2  Exemptions from the levy

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

Threshold exemption
 (2) Levy is not imposed on persimmons if:
 (a) the persimmons 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 persimmons sold by the person by retail sale in that year is less than $100.

56‑3  Rate of the levy
  The rate of the levy on persimmons is worked out using this table.

Persimmon levy
Item            Rate of levy