Document ID: chunk:federal_register_of_legislation:F2025C00033:clause:2_1
Version: federal_register_of_legislation:F2025C00033
Segment Type: clause
Provision Reference: sch 2 cl 1
Character Range: 216699–218300

1               The sum of the following components:
                (a) 2.5 cents per kilogram of the persimmons (the marketing component);
                (b) 3.75 cents per kilogram of the persimmons (the research and development component)

56‑4  Levy payer
  The levy on persimmons is payable by the person who owns the persimmons immediately after they are harvested.

56‑5  Application provision
  Clause 56‑1 applies in relation to persimmons that are sold or processed on or after 1 July 2025, whether the persimmons are harvested before, on or after that day.

Division 57—Pineapples

57‑1  Imposition of pineapple levy
 (1) Levy is imposed on pineapples that are harvested in Australia and are:
 (a) sold by the person who owns the pineapples immediately after they are harvested; or
 (b) processed by or for the person who owns the pineapples immediately after they are harvested.
 (2) Pineapple means a fruit of any species of the genus Ananas.

57‑2  Exemptions from the levy

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

Threshold exemption
 (2) Levy is not imposed on pineapples if:
 (a) the pineapples are sold by a person by retail sale in a financial year; and
 (b) the total quantity of pineapples sold by the person by retail sale in that year is 30 tonnes or less.
 (3) Subclause (2) does not apply to pineapples covered by subclause (1).

57‑3  Rate of the levy
  The rate of the levy on pineapples is worked out using this table.

Pineapple levy
Item            Rate of levy