Document ID: chunk:federal_register_of_legislation:F2025C00033:clause:1_1
Version: federal_register_of_legislation:F2025C00033
Segment Type: clause
Provision Reference: sch 1 cl 1
Character Range: 111897–113046

1                1.5% of the value of the goat fibre (the research and development component)

17‑4  Levy payer
  The levy on goat fibre is payable by the person who owns the goat fibre immediately after it is harvested.

17‑5  Application provision
  Clause 17‑1 applies in relation to goat fibre that is sold, or used in the production of other goods, on or after 1 January 2025, whether the goat fibre is harvested before, on or after that day.

Division 18—Wool

18‑1  Imposition of wool levy
  Levy is imposed on wool that is:
 (a) harvested from a live sheep or lamb in Australia; and
 (b) either:
 (i) sold by the person who owns the wool immediately after it is harvested; or
 (ii) used in Australia by the person who owns the wool immediately after it is harvested in the production of other goods.

18‑2  Exemptions from the levy
  Levy is not imposed on wool if charge has already been imposed on the wool under Division 18 of Part 1‑3 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024.

18‑3  Rate of the levy
 (1) The rate of the levy on wool is worked out using this table.

Wool levy
Item       Rate of levy