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: 192604–194164

1            The sum of the following components:
             (a) 0.5% of the sale price of the ginger (the research and development component);
             (b) 0% of the sale price of the ginger (the biosecurity response component)

Note: Section 22 of the Act has the effect that the reference to the sale price of ginger is taken not to include the net GST.

46‑4  Levy payer
  The levy on ginger is payable by the grower.

46‑5  Application provision
  Clause 46‑1 applies in relation to ginger that is sold on or after 1 July 2025, whether the ginger is grown before, on or after that day.

Division 47—Lychees

47‑1  Imposition of lychee levy
 (1) Levy is imposed on lychees that are harvested in Australia and are:
 (a) sold by the person who owns the lychees immediately after they are harvested; or
 (b) processed by or for the person who owns the lychees immediately after they are harvested.
 (2) Lychee means a fruit of the species Litchi chinensis.

47‑2  Exemptions from the levy

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

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

47‑3  Rate of the levy
  The rate of the levy on lychees is worked out using this table.

Lychee levy
Item         Rate of levy