Document ID: chunk:federal_register_of_legislation:F2025C00033:clause:2_3:p1
Version: federal_register_of_legislation:F2025C00033
Segment Type: clause
Provision Reference: sch 2 cl 3 (pt 1/2)
Character Range: 187894–190581

3                   For all other custard apples, the sum of the following components:
                    (a) $0 per tonne of the custard apples (the marketing component);
                    (b) $50 per tonne of the custard apples (the research and development component)

 (2) Custard apple box means a box of custard apples, being a box of a kind ordinarily used in the Australian horticultural industry for packing custard apples.
Note: A custard apple box is ordinarily 10 kilograms of custard apples.
 (3) Custard apple tray means a single layer tray of custard apples, being a tray of a kind ordinarily used in the Australian horticultural industry for packing custard apples.
Note: A custard apple tray is ordinarily 7 kilograms of custard apples.

44‑4  Levy payer
  The levy on custard apples is payable by the person who owns the custard apples immediately after they are harvested.

44‑5  Application provision
  Clause 44‑1 applies in relation to custard apples that are sold on or after 1 January 2025, whether the custard apples are harvested before, on or after that day.

Division 45—Dried tree fruit

45‑1  Imposition of dried tree fruit levy
 (1) Levy is imposed on dried tree fruit, where the tree fruit is harvested in Australia and one of the following applies:
 (a) the tree fruit is dried in Australia outside a packing house and the dried tree fruit is delivered to a packing house in Australia by or on behalf of the person who owns the tree fruit immediately after it is harvested;
 (b) the tree fruit is delivered to a packing house in Australia by or on behalf of the person who owns the tree fruit immediately after it is harvested and the tree fruit is dried at the packing house;
 (c) the tree fruit is dried in Australia and the dried tree fruit is sold by the person who owns the tree fruit immediately after it is harvested;
 (d) the tree fruit is dried in Australia and the dried tree fruit is used in Australia by the person who owns the tree fruit immediately after it is harvested in the production of other goods.
 (2) Tree fruit means a fruit of:
 (a) the genus Pyrus, commonly called pear; or
 (b) the species Prunus armeniaca, commonly called apricot; or
 (c) the species Prunus persica, commonly called peach or nectarine; or
 (d) the species Prunus domestica, Prunus salicina, Prunus besseyi, Prunus americana, Prunus nigra, Prunus munsoniana, Prunus insititia, Prunus cerasifera or Prunus spinosa, commonly called plum; or
 (e) a hybrid between any of the species covered by paragraph (b), (c) or (d).
Note: Nashi is an example of a fruit covered by paragraph (a) of this definition.

45‑2  Exemptions from the levy

Prunes
 (1) Levy is not