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Primary Industries (Excise) Levies Regulations 2024
31‑1 Imposition of forest growers levy31‑1 Imposition of forest growers levy
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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.