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: 259132–260746

1                  The sum of the following components:
                   (a) 25 cents per kilogram of the tea tree oil (the research and development component);
                   (b) 0 cents per kilogram of the tea tree oil (the biosecurity response component)

74‑4  Levy payer
  The levy on tea tree oil is payable by the person who owns the tea tree oil immediately after it is distilled.

74‑5  Application provision
  Clause 74‑1 applies in relation to tea tree oil that is sold on or after 1 July 2025, whether the tea tree oil is distilled before, on or after that day.

Division 75—Turf

75‑1  Imposition of turf levy
 (1) Levy is imposed on turf that is:
 (a) harvested in Australia; and
 (b) sold by the person who owns the turf immediately after it is harvested.
 (2) Turf means a living grass species that forms a uniform ground cover.

75‑2  Exemptions from the levy

Turf sold after export
 (1) Levy is not imposed on turf that is sold after being exported from Australia.

Threshold exemption
 (2) Levy is not imposed on turf that is sold in a financial year by the person who owns the turf immediately after it is harvested if the sum of the following is 20,000 square metres or less:
 (a) the total quantity of turf that is owned by the person immediately after it is harvested and that is sold by the person in that year;
 (b) the total quantity of turf the person exports from Australia in that year.
 (3) Subclause (2) does not apply to turf covered by subclause (1).

75‑3  Rate of the levy
  The rate of the levy on turf is worked out using this table.

Turf levy
Item       Rate of levy