Document ID: chunk:federal_register_of_legislation:F2025C00033:clause:2_8
Version: federal_register_of_legislation:F2025C00033
Segment Type: clause
Provision Reference: sch 2 cl 8
Character Range: 254002–256666

8                    More than 40,000                                                                                                       $48,880 + $0.40 for each tonne over 40,000 tonnes

Note: See section 5 of this instrument for the definition of fresh grape equivalent.

69‑3  Levy payer
  The levy imposed by clause 69‑1 on goods that are fresh grapes, dried grapes or grape juice used at a winery in wine‑making is payable by the person who owns the goods at the time at which the goods begin to be so used.

69‑4  Application provisions
 (1) Paragraph 69‑1(1)(a) applies in relation to fresh grapes that are used at a winery on or after 1 July 2025, whether the grapes are grown before, on or after that day.
 (2) Paragraph 69‑1(1)(b) applies in relation to dried grapes that are used at a winery on or after 1 July 2025, whether the grapes are grown or dried before, on or after that day.
 (3) Paragraph 69‑1(1)(c) applies in relation to grape juice that is used at a winery on or after 1 July 2025, whether the grape juice 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

      Nursery products
      Nursery container levy is imposed on containers that are purchased, are designed to be immediate containers of nursery products and are for the purpose of nursery products in a growing medium being placed in the containers in Australia.
      Tea tree oil
      Tea tree oil levy is imposed on tea tree oil that is distilled in Australia and sold. There is a $25 threshold exemption.
      Turf
      Turf levy is imposed on turf that is harvested in Australia and sold. There is a 20,000 square metre threshold exemption.

Division 73—Nursery products

73‑1  Imposition of nursery container levy
  Levy is imposed on containers if:
 (a) the containers are purchased by a person (whether from a person who carries on operations in or outside Australia); and
 (b) the containers are designed to be immediate containers of nursery products; and
 (c) the purchase is for the purpose of nursery products in a growing medium being placed in the containers in Australia; and
 (d) the purchase is the last purchase of the containers before nursery products in a growing medium in the containers are to be:
 (i) sold; or
 (ii) used in the commercial production of other goods.
Note: For when containers are purchased, see clause 73‑4.

73‑2  Rate of the levy
  The rate of the levy on containers that are the subject of the last purchase referred to in clause 73‑1 is worked out using this table.

Nursery container levy
Item                    Rate of levy