Document ID: chunk:federal_register_of_legislation:F2025C00033:schedule:2
Version: federal_register_of_legislation:F2025C00033
Segment Type: schedule
Provision Reference: sch 2
Character Range: 124942–126410

Schedule 2—Plants and plant products
Note: See section 9.

Part 2‑1—Crops

Division 24—Introduction

24‑1  Simplified outline of this Part

      Cotton
      Cotton fibre levy is imposed on cotton fibre that is produced in Australia from seed cotton that is harvested in Australia.
      Grain
      Grain levy is imposed on grain that is harvested in Australia and sold or processed. There are levy exemptions.
      Pasture seeds
      Pasture seed levy is imposed on pasture seeds that are harvested in Australia and certified under a certification scheme.
      Rice
      Rice levy is imposed on rice that is harvested in Australia and delivered to a processing establishment in Australia.
      Sugarcane
      Sugarcane levy is imposed on sugarcane that is harvested in Australia and sold or processed. There are levy exemptions.

Division 25—Cotton

25‑1  Imposition of cotton fibre levy
 (1) Levy is imposed on cotton fibre that is produced in Australia from seed cotton that is harvested in Australia.
 (2) Cotton fibre means the natural fibrous hairs that are obtained from seed cotton by separating the hairs from the seeds.
 (3) Seed cotton means the seed with the natural fibrous hairs attached, harvested from the ripened bolls of the cotton plant.
 (4) Cotton plant means a plant of the genus Gossypium.

25‑2  Rate of the levy
  The rate of the levy on cotton fibre is worked out using this table.

Cotton fibre levy
Item               Rate of levy