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: 163933–165869

1                       The sum of the following components:
                        (a) $2.92 per kilogram of the mushroom spawn (the marketing component);
                        (b) $1.08 per kilogram of the mushroom spawn (the research and development component)

Note: For a person who produces or purchases mushroom spawn in excess of the 370,000 threshold in subclause 36‑2(1), the amounts in this table are relied on in working out the amount of levy payments by the person under Division 36 of Part 2‑3 of Schedule 2 to the Primary Industries Levies and Charges Collection Rules 2024.

36‑4  Levy payer

Production of mushroom spawn
 (1) The levy imposed by subclause 36‑1(1) on mushroom spawn is payable by the person who produced the mushroom spawn.

Purchase of mushroom spawn
 (2) The levy imposed by subclause 36‑1(2) on mushroom spawn is payable by the person who purchased the mushroom spawn.

36‑5  When is mushroom spawn purchased?
  For the purpose of this Division, mushroom spawn is taken to be purchased when the first payment for the mushroom spawn is made, whether the payment represents the whole, or a part, of the purchase price for the mushroom spawn.

36‑6  Application provision
  Clause 36‑1 applies in relation to mushroom spawn that is produced or purchased on or after 1 July 2025.

Division 37—Almonds

37‑1  Imposition of almond levy
 (1) Levy is imposed on almonds that are harvested in Australia and are:
 (a) sold by the person who owns the almonds immediately after they are harvested; or
 (b) processed by or for the person who owns the almonds immediately after they are harvested.
 (2) Almond means a nut of the species Prunus dulcis.

37‑2  Exemptions from the levy
  Levy is not imposed on almonds that are sold or processed after being exported from Australia.

37‑3  Rate of the levy
  The rate of the levy on almonds is worked out using this table.

Almond levy
Item         Rate of levy