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: 179465–182149

1              The sum of the following components:
               (a) $50 per tonne of the chestnuts (the marketing component);
               (b) $45 per tonne of the chestnuts (the research and development component);
               (c) $5 per tonne of the chestnuts (the biosecurity activity component);
               (d) $10 per tonne of the chestnuts (the biosecurity response component)

42‑4  Levy payer
  The levy on chestnuts is payable by the person who owns the chestnuts immediately after they are harvested.

42‑5  Application provision
  Clause 42‑1 applies in relation to chestnuts that are sold or processed on or after 1 July 2025, whether the chestnuts are harvested before, on or after that day.

Division 43—Citrus

43‑1  Imposition of citrus levy
 (1) Levy is imposed on citrus that is harvested in Australia and is:
 (a) sold by the person who owns the citrus immediately after it is harvested; or
 (b) processed by or for the person who owns the citrus immediately after it is harvested.
 (2) Citrus means a fruit of:
 (a) any species of the genus Citrus or the genus Fortunella; or
 (b) any hybrid between, or within, either of those genera;
including the fruit of plants commonly known as calomindin, citrons, cumquats, grapefruit, lemons, limes, mandarins, oranges, pummellos (pomelos), sevilles, tangelos, tangerines and tangors.

43‑2  Exemptions from the levy

Citrus sold for stockfeed
 (1) Levy is not imposed on citrus that is sold for stockfeed.

Citrus sold or processed after export
 (2) Levy is not imposed on citrus that is sold or processed after being exported from Australia.

Threshold exemption
 (3) Levy is not imposed on citrus that is sold by retail sale in a calendar year by, or that is processed in a calendar year by or for, the person who owns the citrus immediately after it is harvested if the sum of the following is 500 units or less:
 (a) the total quantity of citrus so sold by that person in that year;
 (b) the total quantity of citrus processed by or for that person in that year.
 (4) Subclause (3) does not apply to citrus covered by subclause (1) or (2).
 (5) For the purposes of subclause (3):
 (a) for citrus packed in citrus boxes—each citrus box is 1 unit; and
 (b) for all other citrus:
 (i) if the citrus is not grapefruit—each 20 kilograms of the citrus is 1 unit; or
 (ii) if the citrus is grapefruit—each 16.67 kilograms of the grapefruit is 1 unit.
 (6) Citrus box means a container of a kind:
 (a) used in the Australian horticultural industry for packing citrus; and
 (b) known in that industry as a bushel box or 30 litre box.

43‑3  Rate of the levy

Oranges
 (1) The rate of the levy on oranges is worked