31‑2 Exemptions from the levy31‑2 Exemptions from the levy

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 producing fuel wood. Trees felled as part of landscaping or because the trees were a safety hazard (3) Levy is not imposed by clause 31‑1 on logs if: (a) the logs are produced from trees felled as part of landscaping or because the trees were a safety hazard; and (b) the logs are processed at the site at which they were produced. Logs sold or processed after export (4) Levy is not imposed by clause 31‑1 on logs that are sold or processed after being exported from Australia. Threshold exemption (5) Levy is not imposed by clause 31‑1 on logs that are produced from trees, where the logs are: (a) sold in a financial year by the person who owns the logs immediately after the trees are felled; or (b) processed in a financial year for a commercial purpose by or for the person who owns the logs immediately after the trees are felled; if the sum of the following is less than 20,000 m3: (c) the total quantity of logs so sold by that person in that year; (d) the total quantity of logs processed for a commercial purpose by or for that person in that year. (6) Subclause (5) does not apply to logs covered by subclause (1), (2), (3) or (4).