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Primary Industries (Excise) Levies Regulations 2024
32‑3 Rate of the levy32‑3 Rate of the levy
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32‑3 Rate of the levy
(1) The rate of the levy imposed by clause 32‑1 on logs is worked out using this table.
<table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><thead><tr><td colspan="3" style="border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Forest industries products levy</span></p></td></tr><tr><td style="width:8.62%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Item</span></p></td><td style="width:67.24%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Class of logs</span></p></td><td style="width:24.14%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Rate of levy</span></p></td></tr></thead><tbody><tr><td style="width:8.62%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:67.24%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Softwood sawlogs, other than cypress sawlogs, that are intended and suitable for timber products, other than:</span></p><p class="Tablea"><span>(a) products or battens mentioned in item</span><span> </span><span>6; or</span></p><p class="Tablea"><span>(b) poles or posts mentioned in item</span><span> </span><span>7</span></p></td><td style="width:24.14%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>29 cents per m</span><span style="font-size:6.67pt; vertical-align:super">3</span><span> (the general component)</span></p></td></tr><tr><td style="width:8.62%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:67.24%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Cypress sawlogs, that are intended and suitable for making timber products</span></p></td><td style="width:24.14%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>22 cents per m</span><span style="font-size:6.67pt; vertical-align:super">3</span><span> (the general component)</span></p></td></tr><tr><td style="width:8.62%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3</span></p></td><td style="width:67.24%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Hardwood sawlogs, that are intended and suitable for making timber products</span></p></td><td style="width:24.14%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>29 cents per m</span><span style="font-size:6.67pt; vertical-align:super">3</span><span> (the general component)</span></p></td></tr><tr><td style="width:8.62%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4</span></p></td><td style="width:67.24%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Plywood and veneer logs, that are intended and suitable for making plywood or veneer products</span></p></td><td style="width:24.14%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>15 cents per m</span><span style="font-size:6.67pt; vertical-align:super">3</span><span> (the general component)</span></p></td></tr><tr><td style="width:8.62%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>5</span></p></td><td style="width:67.24%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Wood panels pulplogs, that are intended and suitable for the manufacture of panel board products</span></p></td><td style="width:24.14%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>10 cents per m</span><span style="font-size:6.67pt; vertical-align:super">3</span><span> (the general component)</span></p></td></tr><tr><td style="width:8.62%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>6</span></p></td><td style="width:67.24%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Low</span><span>‑</span><span>grade softwood sawlogs, that are intended and suitable for making:</span></p><p class="Tablea"><span>(a) packaging products including timber packing, pallets and crates; or</span></p><p class="Tablea"><span>(b) horticultural products including trellises, stakes, sleepers, fence posts and palings; or</span></p><p class="Tablea"><span>(c) tile battens</span></p></td><td style="width:24.14%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>8 cents per m</span><span style="font-size:6.67pt; vertical-align:super">3</span><span> (the general component)</span></p></td></tr><tr><td style="width:8.62%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>7</span></p></td><td style="width:67.24%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Softwood roundwood logs, that are intended and suitable for treating with preservative and using as poles or posts</span></p></td><td style="width:24.14%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>8 cents per m</span><span style="font-size:6.67pt; vertical-align:super">3</span><span> (the general component)</span></p></td></tr><tr><td style="width:8.62%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>8</span></p></td><td style="width:67.24%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Export woodchip hardwood pulplogs, that are intended and suitable for the production of woodchips for export</span></p></td><td style="width:24.14%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3.5 cents per m</span><span style="font-size:6.67pt; vertical-align:super">3</span><span> (the general component)</span></p></td></tr><tr><td style="width:8.62%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>9</span></p></td><td style="width:67.24%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Export woodchip softwood pulplogs, that are intended and suitable for the production of woodchips for export</span></p></td><td style="width:24.14%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0 cents per m</span><span style="font-size:6.67pt; vertical-align:super">3</span><span> (the general component)</span></p></td></tr><tr><td style="width:8.62%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>10</span></p></td><td style="width:67.24%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Paper pulplogs, that are intended and suitable for making paper or pulp products</span></p></td><td style="width:24.14%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0 cents per m</span><span style="font-size:6.67pt; vertical-align:super">3</span><span> (the general component)</span></p></td></tr><tr><td style="width:8.62%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>11</span></p></td><td style="width:67.24%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Any other logs</span></p></td><td style="width:24.14%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0 cents per m</span><span style="font-size:6.67pt; vertical-align:super">3</span><span> (the general component)</span></p></td></tr></tbody></table>