75‑2 Exemptions from the charge75‑2 Exemptions from the charge

75‑2 Exemptions from the charge

Levy already imposed (1) Charge is not imposed on turf if levy has already been imposed on the turf under Division 75 of Part 2‑5 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024. Threshold exemption (2) Charge is not imposed on turf that a person exports from Australia in a financial year if the sum of the following is 20,000 square metres or less: (a) the total quantity of turf the person exports from Australia in that year; (b) the total quantity of turf that is owned by the person immediately after it is harvested and that is sold by the person in that year. (3) Subclause (2) does not apply to turf covered by subclause (1).