Document ID: chunk:federal_register_of_legislation:F2025C00022:clause:2_3:p1
Version: federal_register_of_legislation:F2025C00022
Segment Type: clause
Provision Reference: sch 2 cl 3 (pt 1/2)
Character Range: 110214–113268

3                   More than $70,000,000                                                                                                                  The sum of:
                                                                                                                                                           (a) 0.05% of the difference between that total and $70,000,000; and
                                                                                                                                                           (b) $90,000

Example: Assume for the 2025‑2026 financial year that a person exports wine from Australia in each quarter in that year under a licence under regulations made under the Wine Australia Act 2013.
 Assume at the end of the first quarter in that year the total free on board sales value of all the wine for that year is $15,000,000. The amount of the charge for the first quarter is $30,000 (0.2% of $15,000,000).
 Assume at the end of the second quarter in that year the total free on board sales value of all the wine for that year is $25,000,000. The amount of the charge for the second quarter is $15,000 (0.1% of $5,000,000 plus $40,000, less $30,000 for the first quarter).
 Assume at the end of the third quarter in that year the total free on board sales value of all the wine for that year is $58,000,000. The amount of the charge for the third quarter is $33,000 (0.1% of $38,000,000 plus $40,000, less $15,000 for the second quarter and less $30,000 for the first quarter).
 Assume at the end of the fourth quarter in that year the total free on board sales value of all the wine for that year is $80,000,000. The amount of the charge for the fourth quarter is $17,000 (0.05% of $10,000,000 plus $90,000, less $33,000 for the third quarter, less $15,000 for the second quarter and less $30,000 for the first quarter).

70‑4  Charge payer
  The charge on wine is payable by the person who holds the licence under regulations under the Wine Australia Act 2013 for the export of the wine from Australia.

70‑5  Application provision
  Clause 70‑1 applies in relation to wine that is exported on or after 1 July 2025, whether the wine is produced before, on or after that day.

Part 2‑5—Other plants and plant products

Division 71—Introduction

71‑1  Simplified outline of this Part

      Fodder
      Fodder export charge is imposed on fodder that is produced in Australia and exported from Australia. There is a 250 tonne threshold exemption.
      Tea tree oil
      Tea tree oil export charge is imposed on tea tree oil that is distilled in Australia and exported from Australia. There is no charge if levy has already been imposed on the tea tree oil under the Primary Industries (Excise) Levies Regulations 2024.
      Turf
      Turf export charge is imposed on turf that is harvested in Australia and exported from Australia. There is no charge if levy has already been imposed on the turf under the Primary Industries (Excise) Levies Regulations 2024. There is also a 20,000 square