Document ID: chunk:federal_register_of_legislation:F2025C00033:clause:2_11:p1
Version: federal_register_of_legislation:F2025C00033
Segment Type: clause
Provision Reference: sch 2 cl 11 (pt 1/2)
Character Range: 160983–163871

11                               Any other logs                                                                                                      0 cents per m3 (the general component)

 (2) If more than one item of the table covers a class of logs, apply the first item that covers that class.

32‑4  Levy payer
  The levy imposed by clause 32‑1 on logs is payable by the proprietor of the processing establishment.

32‑5  Application provision
  Clause 32‑1 applies in relation to the following:
 (a) the processing of logs on or after 1 July 2025, whether the logs were produced before, on or after that day;
 (b) the delivery of woodchips on or after 1 July 2025, whether the logs were produced, or turned into woodchips, before, on or after that day.

Part 2‑3—Horticulture

Division 35—Introduction

35‑1  Simplified outline of this Part
      Levies are imposed on various horticultural products. The levies generally cover horticultural products that are harvested in Australia and sold or processed. In most cases there are levy exemptions.

Division 36—Agaricus mushrooms

36‑1  Imposition of Agaricus mushroom levy

Production of mushroom spawn
 (1) Levy is imposed on mushroom spawn that is produced in Australia by a person for use in the commercial production of Agaricus mushrooms in Australia by the person.

Purchase of mushroom spawn
 (2) Levy is imposed on mushroom spawn that is purchased by a person, whether from a person who carries on operations in or outside Australia, for use in the commercial production of Agaricus mushrooms in Australia.
Note: For when mushroom spawn is purchased, see clause 36‑5.

Definitions
 (3) Mushroom spawn means Agaricus spp mycelia contained in a medium and used for the inoculation of phase 2 substrate, including (but not limited to) grain spawn, casing inoculum and inoculated supplement.
 (4) Agaricus mushroom means the fruiting body of the Agaricus genus of cultivated fungi.

36‑2  Exemptions from the levy

Threshold exemption
 (1) Levy is not imposed on mushroom spawn that is produced or purchased by a person in a financial year to the extent that the mushroom spawn is in excess of 370,000 kilograms of mushroom spawn of the following kind:
 (a) mushroom spawn produced in Australia by the person in that year for use in the commercial production of Agaricus mushrooms in Australia by the person;
 (b) mushroom spawn purchased by the person in that year, whether from a person who carries on operations in or outside Australia, for use in the commercial production of Agaricus mushrooms in Australia.
Note: For when mushroom spawn is purchased, see clause 36‑5.

Levy previously imposed
 (2) Levy is not imposed on particular mushroom spawn if levy under this Division has previously been imposed on the mushroom spawn.

36‑3  Rate of the levy
  The rate of the levy on mushroom spawn is worked out using this table.