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: 191155–192604

1                      $32 per tonne of the dried tree fruit (the research and development component)

45‑4  Levy payer
  The levy on dried tree fruit is payable by the person who owns the tree fruit immediately after it is harvested.

45‑5  Application provisions
 (1) Paragraph 45‑1(1)(a) applies in relation to dried tree fruit that is delivered to a packing house on or after 1 October 2025, whether the tree fruit is harvested or dried before, on or after that day.
 (2) Paragraph 45‑1(1)(b) applies in relation to tree fruit that is dried on or after 1 October 2025, whether the tree fruit is harvested or delivered before, on or after that day.
 (3) Paragraph 45‑1(1)(c) applies in relation to dried tree fruit that is sold on or after 1 October 2025, whether the tree fruit is harvested or dried before, on or after that day.
 (4) Paragraph 45‑1(1)(d) applies in relation to dried tree fruit that is used on or after 1 October 2025, whether the tree fruit is harvested or dried before, on or after that day.

Division 46—Ginger

46‑1  Imposition of ginger levy
 (1) Levy is imposed on ginger that is:
 (a) grown in Australia; and
 (b) sold by the grower.
 (2) Ginger means a rhizome of the species Zingiber officinale.

46‑2  Exemptions from the levy
  Levy is not imposed on ginger that is sold by retail sale.

46‑3  Rate of the levy
  The rate of the levy on ginger is worked out using this table.

Ginger levy
Item         Rate of levy