Document ID: chunk:federal_register_of_legislation:F2025C00033:clause:2_1:p3
Version: federal_register_of_legislation:F2025C00033
Segment Type: clause
Provision Reference: sch 2 cl 1 (pt 3/3)
Character Range: 131018–131907

that year is less than $25.

Threshold exemptions—grain legumes
 (9) Levy is not imposed on grain legumes if:
 (a) the grain legumes are sold in a financial year by the person who owns the grain legumes immediately after they are harvested; and
 (b) the total amount of levy that the person would otherwise be liable to pay on grain legumes sold by the person in that year is less than $25.
 (10) Levy is not imposed on grain legumes if:
 (a) the grain legumes are processed in a financial year by or for the person who owns the grain legumes immediately after they are harvested; and
 (b) the total amount of levy that the person would otherwise be liable to pay on grain legumes processed by or for the person in that year is less than $25.

26‑3  Rate of the levy

Wheat
 (1) The rate of the levy on wheat is worked out using this table.

Grain levy—wheat
Item              Rate of levy