30‑1 Simplified outline of this Part30‑1 Simplified outline of this Part

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.