When levies apply

Levy applies to containers if:

When levies apply

Levy applies to mushroom spawn:

• produced in Australia for use in the commercial production of Agaricus mushrooms in Australia by the producer, or
• purchased from a seller who operates in or outside of Australia for use in the commercial production of Agaricus mushrooms in Australia.

Exemptions

Levy does not apply to mushroom spawn if the levy has already been applied.

When levies and export charges apply

Levy

Levy applies to melons harvested in Australia if the person who owns them immediately after harvest:

• sold the melons
• processed the melons themselves, or
• had the melons processed by another person.

Export charge

Export charge applies to melons harvested in and exported from Australia.

Exemptions

Levy

Levy does not apply to melons sold or processed after export. 

When levies and export charges apply

Levy

Levy applies to mangoes harvested in Australia and sold by the person who owns them immediately after harvest.

Export charge

Export charge applies to mangoes harvested in and exported from Australia.

Exemptions

Levy

Levy does not apply to mangoes sold for processing.

Levy does not apply to mangoes sold after export.

When levies apply

Levy applies to macropods processed in Australia at a processing establishment if they:

• were killed in their habitat by a shot from a firearm, and
• are for human or animal consumption in or outside Australia.

Exemptions

Levy does not apply to macropods processed in Australia at a processing establishment if they were killed:

When levies and export charges apply

Levy

Levy applies to macadamia nuts harvested in Australia if the person who owns them immediately after harvest:

• sold the macadamia nuts
• processed the macadamia dried kernels themselves, or
• had the macadamia dried kernels processed by another person.

Export charge

Export charge applies to macadamia nuts harvested in and exported from Australia. 

Exemptions

Levy

Levy does not apply if:

When levies and export charges apply

Levy

Levy applies to lychees harvested in Australia if the person who owns them immediately after harvest:

• sold the lychees
• processed the lychees themselves, or
• had the lychees processed by another person.

Export charge

Export charge applies to lychees harvested in and exported from Australia.

Exemptions

Levy

Levy does not apply to lychees sold or processed after export.

When levies apply

Levy applies to the slaughter of goats in Australia at an abattoir for human consumption in or outside Australia.

Exemptions

Levy does not apply to the slaughter of goats:

When levy applies

Levy applies to horses slaughtered in Australia at an abattoir for human consumption in or outside Australia.

Exemptions

Levy does not apply to the slaughter of horses whose carcases are condemned or rejected as being unfit for human consumption under a Commonwealth, State or Territory law.

Records must be maintained to confirm that the exemption applies.

When levies and export charges apply

Levy

Levy applies to honey produced in Australia by a bee of the species Apis mellifera and:

• sold, or
• used in Australia to produce other goods.

Export charge

Export charge applies to honey produced in Australia by a bee of the species Apis mellifera and exported from Australia.

Exemptions

Levy

Levy does not apply to honey if the levy has already been applied.