Document ID: chunk:federal_register_of_legislation:F2025C00033:clause:2_2:p1
Version: federal_register_of_legislation:F2025C00033
Segment Type: clause
Provision Reference: sch 2 cl 2 (pt 1/2)
Character Range: 155724–158447

2                    In any other case, the sum of the following components:
                     (a) 5 cents per m3 (the general component);
                     (b) 8.5 cents per m3 (the research and development component)

 (2) Plantation means an intensively managed stand of trees of either native or exotic species that is created by the regular placement of seedlings or seeds.

31‑4  Levy payer
  The levy imposed by clause 31‑1 on logs is payable by the person who owns the logs immediately after the trees are felled.

31‑5  Application provision
  Clause 31‑1 applies in relation to logs that are sold or processed on or after 1 July 2025, whether the logs are produced before, on or after that day.

Division 32—Forest industries products levy

32‑1  Imposition of forest industries products levy
  Levy is imposed on logs that are produced from trees felled in Australia if:
 (a) the logs are processed at a processing establishment in Australia for a commercial purpose; or
 (b) the logs are turned into woodchips in the field and the woodchips are delivered to a processing establishment in Australia for a commercial purpose.

32‑2  Exemptions from the levy

Products and by‑products are for farm use
 (1) Levy is not imposed by clause 32‑1 on logs if:
 (a) the logs are produced from trees that were grown on a farm operated by the proprietor of the processing establishment; and
 (b) the products and by‑products from the processing or woodchipping are for use on that farm.

Fuel wood
 (2) Levy is not imposed by clause 32‑1 on logs if the logs are processed, or the logs are turned into woodchips, for the purpose of producing fuel wood.

Threshold exemption
 (3) If, apart from this subclause and the provisions covered by subclause (4), the sum of the following amounts that a proprietor of a processing establishment would be liable to pay in relation to a financial year that has ended is less than $330:
 (a) levy under this Division;
 (b) charge under Division 33 of Part 2‑2 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 (forest industries export charge);
 (c) charge under Division 34 of that Part (forest products import charge);
then, in relation to that proprietor, levy is not imposed by clause 32‑1 in relation to that year.
 (4) The provisions covered by this subclause are:
 (a) subclause 33‑2(2) of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024;
 (b) subclause 34‑2(1) of that Schedule.

Levy previously imposed
 (5) Levy is not imposed by clause 32‑1 on particular logs if levy under that clause has previously been imposed on the logs.

32‑3  Rate of the levy
 (1) The rate of the levy imposed by clause 32‑1 on logs is worked out