Document ID: chunk:federal_register_of_legislation:F2025C00033:clause:2_1:p2
Version: federal_register_of_legislation:F2025C00033
Segment Type: clause
Provision Reference: sch 2 cl 1 (pt 2/2)
Character Range: 242457–243710

imposed by clause 68‑1 on grape juice that is delivered to grape processing premises in a financial year if the grape juice was concentrated or extracted at:
 (a) other grape processing premises; or
 (b) premises where the principal activity carried on during that year was the processing of fresh grapes, dried grapes or grape juice.

Threshold exemption
 (3) Levy is not imposed by clause 68‑1 on fresh grapes, dried grapes or grape juice delivered to grape processing premises in Australia in a financial year if the sum of the following is less than 20 tonnes:
 (a) the total quantity of fresh grapes processed at those premises in that year;
 (b) in relation to each quantity of dried grapes processed at those premises in that year—the fresh grape equivalent of those dried grapes;
 (c) in relation to each quantity of grape juice processed at those premises in that year—the fresh grape equivalent of that grape juice.
Note: See section 5 of this instrument for the definition of fresh grape equivalent.

68‑3  Rate of the levy
  The rate of the levy imposed by clause 68‑1 on fresh grapes, dried grapes or grape juice delivered to grape processing premises is worked out using this table.

Grapes research levy
Item                  Rate of levy