Document ID: chunk:federal_register_of_legislation:F2025C00033:clause:2_2:p1
Version: federal_register_of_legislation:F2025C00033
Segment Type: clause
Provision Reference: sch 2 cl 2 (pt 1/2)
Character Range: 151236–154137

2               For levy imposed under paragraph 29‑1(1)(b)  (a) to the extent that the levy consists of the research and development component:
                                                             (i) 50% of that component is payable by the person who owns the sugarcane at the time at which the sugarcane begins to be processed at the processing establishment; and
                                                             (ii) 50% of that component is payable by the processor; and
                                                             (b) to the extent that the levy consists of the biosecurity response component—100% of that component is payable by the person who owns the sugarcane at the time at which the sugarcane begins to be processed at the processing establishment

Note: For item 2, if the processor also owns the sugarcane, then 100% of the levy is payable by the processor.

29‑5  Application provisions
 (1) Paragraph 29‑1(1)(a) applies in relation to sugarcane that is sold on or after 1 March 2025, whether the sugarcane is harvested before, on or after that day.
 (2) Paragraph 29‑1(1)(b) applies in relation to sugarcane that is processed on or after 1 March 2025, whether the sugarcane is harvested before, on or after that day.

Part 2‑2—Forestry

Division 30—Introduction

30‑1  Simplified outline of this Part

      There are 2 forestry levies.
      First, forest growers levy is imposed on logs that are produced from trees felled in Australia if the logs are sold or processed.
      Second, forest industries products levy is imposed on logs that are produced from trees felled in Australia if:
             (a) the logs are processed at a processing establishment in Australia for a commercial purpose; or
             (b) the logs are turned into woodchips in the field and the woodchips are delivered to a processing establishment in Australia for a commercial purpose.
      There are levy exemptions for both levies.

Division 31—Forest growers levy

31‑1  Imposition of forest growers levy
  Levy is imposed on logs that are produced from trees felled in Australia if the logs are:
 (a) sold by the person who owns the logs immediately after the trees are felled; or
 (b) processed for a commercial purpose by or for the person who owns the logs immediately after the trees are felled.

31‑2  Exemptions from the levy

Products and by‑products are for farm use
 (1) Levy is not imposed by clause 31‑1 on logs if:
 (a) the logs are produced from trees that were grown on a farm operated by the proprietor of a processing establishment; and
 (b) the logs are processed at the processing establishment or are turned into woodchips in the field; and
 (c) the products and by‑products from the processing or woodchipping are for use on that farm.

Fuel wood
 (2) Levy is not imposed by clause 31‑1 on logs if the logs are processed for the purpose of