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Primary Industries (Excise) Levies Regulations 2024
74‑1 Imposition of tea tree oil levy74‑1 Imposition of tea tree oil levy
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74‑1 Imposition of tea tree oil levy
(1) Levy is imposed on tea tree oil that is: (a) distilled in Australia; and (b) sold by the person who owns the tea tree oil immediately after it is distilled. (2) Tea tree oil means oil distilled from Melaleuca alternifolia in accordance with the standard produced by the International Organization for Standardization and known as ISO 4730:2017 Essential oil of Melaleuca, terpinen‑4‑ol type (Tea Tree oil), as in force from time to time.