Document ID: chunk:federal_register_of_legislation:F2025C00033:clause:2_1
Version: federal_register_of_legislation:F2025C00033
Segment Type: clause
Provision Reference: sch 2 cl 1
Character Range: 256666–259132

1                       The sum of the following components:
                        (a) 2% of the amount paid for the containers (the marketing component);
                        (b) 2.75% of the amount paid for the containers (the research and development component);
                        (c) 0.25% of the amount paid for the containers (the biosecurity activity component);
                        (d) 0% of the amount paid for the containers (the biosecurity response component)

73‑3  Levy payer
  The levy on containers that are the subject of the last purchase referred to in clause 73‑1 is payable by the person who purchased the containers.

73‑4  When are containers purchased?
  For the purpose of this Division:
 (a) containers are taken to be purchased by a person from a person who carries on operations in Australia when the first payment for the containers is made, whether the payment represents the whole, or a part, of the purchase price for the containers; and
 (b) containers are taken to be purchased by a person (the first person) from a person who carries on operations outside Australia but does not carry on any operations in Australia when the first person takes possession of the containers.

73‑5  Application provision
  Clause 73‑1 applies in relation to containers that are purchased on or after 1 July 2025.

Division 74—Tea tree oil

74‑1  Imposition of tea tree oil levy
 (1) Levy is imposed on tea tree oil that is:
 (a) distilled in Australia; and
 (b) sold by the person who owns the tea tree oil immediately after it is distilled.
 (2) Tea tree oil means oil distilled from Melaleuca alternifolia in accordance with the standard produced by the International Organization for Standardization and known as ISO 4730:2017 Essential oil of Melaleuca, terpinen‑4‑ol type (Tea Tree oil), as in force from time to time.

74‑2  Exemptions from the levy

Tea tree oil sold after export
 (1) Levy is not imposed on tea tree oil that is sold after being exported from Australia.

Threshold exemption
 (2) Levy is not imposed on tea tree oil if:
 (a) the tea tree oil is sold by a person by retail sale in a financial year; and
 (b) the total amount of levy that the person would otherwise be liable to pay on tea tree oil sold by the person by retail sale in that year is less than $25.

74‑3  Rate of the levy
  The rate of the levy on tea tree oil is worked out using this table.

Tea tree oil levy
Item               Rate of levy