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Primary Industries (Excise) Levies Regulations 2024
32‑1 Imposition of forest industries pro32‑1 Imposition of forest industries products levy
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32‑1 Imposition of forest industries products levy
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.