Document ID: chunk:federal_register_of_legislation:F2025C00033:clause:2_1:p1
Version: federal_register_of_legislation:F2025C00033
Segment Type: clause
Provision Reference: sch 2 cl 1 (pt 1/3)
Character Range: 126410–129017

1                  The sum of the following components:
                   (a) $2.21 per 227 kilograms of cotton fibre (the research and development component);
                   (b) 4 cents per 227 kilograms of cotton fibre (the biosecurity activity component);
                   (c) 0 cents per 227 kilograms of cotton fibre (the biosecurity response component)

Note: A standard cotton bale is 227 kilograms of cotton fibre.

25‑3  Levy payer
  The levy on cotton fibre is payable by the person who owns the seed cotton immediately before the cotton fibre is produced.

25‑4  Application provision
  Clause 25‑1 applies in relation to cotton fibre that is produced on or after 1 July 2025, whether the seed cotton is harvested before, on or after that day.

Division 26—Grain

26‑1  Imposition of grain levy
 (1) Levy is imposed on grain that is harvested in Australia and is:
 (a) sold to a business purchaser (whether directly or through a selling agent or buying agent or both) by the person who owns the grain immediately after it is harvested; or
 (b) processed by or for the person who owns the grain immediately after it is harvested.
 (2) Paragraph (1)(b) does not apply to a process carried out in preparation of the grain for sale.
 (3) Subclause (1) does not apply to popping corn.
 (4) Grain means wheat, coarse grains, oilseeds or grain legumes.
 (5) Wheat means the seeds of a plant of the genus Triticum.
 (6) Coarse grains means the seeds of a plant of a genus or species covered by column 2 of an item of the table in subclause 26‑4(1) (and with the common name mentioned in column 1 of that item).
 (7) Oilseeds means the seeds of a plant of a species covered by column 2 of an item of the table in subclause 26‑4(2) (and with the common name mentioned in column 1 of that item).
 (8) Grain legumes means the seeds of a plant of a species covered by column 2 of an item of the table in subclause 26‑4(3) (and with the common name mentioned in column 1 of that item).

26‑2  Exemptions from the levy

Seed retained for sowing
 (1) Levy is not imposed on grain if:
 (a) the grain is processed by or for the person who owns the grain immediately after it is harvested; and
 (b) the grain, as processed, is retained by the person as seed for sowing.

Processing of grain—use of products and by‑products for domestic purposes
 (2) Levy is not imposed on grain if:
 (a) the grain is processed by or for the person who owns the grain immediately after it is harvested; and
 (b) that person uses all the products and by‑products of the processing for domestic purposes (and not for commercial