32‑2 Exemptions from the levy32‑2 Exemptions from the levy

32‑2 Exemptions from the levy

Products and by‑products are for farm use (1) Levy is not imposed by clause 32‑1 on logs if: (a) the logs are produced from trees that were grown on a farm operated by the proprietor of the processing establishment; and (b) 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 32‑1 on logs if the logs are processed, or the logs are turned into woodchips, for the purpose of producing fuel wood. Threshold exemption (3) If, apart from this subclause and the provisions covered by subclause (4), the sum of the following amounts that a proprietor of a processing establishment would be liable to pay in relation to a financial year that has ended is less than $330: (a) levy under this Division; (b) charge under Division 33 of Part 2‑2 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 (forest industries export charge); (c) charge under Division 34 of that Part (forest products import charge); then, in relation to that proprietor, levy is not imposed by clause 32‑1 in relation to that year. (4) The provisions covered by this subclause are: (a) subclause 33‑2(2) of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024; (b) subclause 34‑2(1) of that Schedule. Levy previously imposed (5) Levy is not imposed by clause 32‑1 on particular logs if levy under that clause has previously been imposed on the logs.