Document ID: chunk:federal_register_of_legislation:F2025C00033:clause:2_3
Version: federal_register_of_legislation:F2025C00033
Segment Type: clause
Provision Reference: sch 2 cl 3
Character Range: 172566–174400

3                          For all other pears, the sum of the following components:
                           (a) 1.249 cents per kilogram of the pears (the marketing component);
                           (b) 0.775 cents per kilogram of the pears (the research and development component);
                           (c) 0.242 cents per kilogram of the pears (the biosecurity response component);
                           (d) 0.075 cents per kilogram of the pears (the National Residue Survey component)

38‑4  Levy payer
  The levy on apples or pears is payable by the person who owns the apples or pears immediately after they are harvested.

38‑5  Application provision
  Clause 38‑1 applies in relation to apples or pears that are sold or processed on or after 1 January 2025, whether the apples or pears are harvested before, on or after that day.

Division 39—Avocados

39‑1  Imposition of avocado levy
 (1) Levy is imposed on avocados that are harvested in Australia and are:
 (a) sold by the person who owns the avocados immediately after they are harvested; or
 (b) processed by or for the person who owns the avocados immediately after they are harvested.
 (2) Avocado means a fruit of the species Persea americana.

39‑2  Exemptions from the levy

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

Threshold exemption
 (2) Levy is not imposed on avocados if:
 (a) the avocados are sold by a person by retail sale in a calendar year; and
 (b) the total amount of levy that the person would otherwise be liable to pay on avocados sold by the person by retail sale in that year is less than $100.

39‑3  Rate of the levy
  The rate of the levy on avocados is worked out using this table.

Avocado levy
Item          Rate of levy