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Primary Industries (Excise) Levies Regulations 2024
74‑2 Exemptions from the levy74‑2 Exemptions from the levy
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74‑2 Exemptions from the levy
Tea tree oil sold after export (1) Levy is not imposed on tea tree oil that is sold after being exported from Australia. Threshold exemption (2) Levy is not imposed on tea tree oil if: (a) the tea tree oil is sold by a person by retail sale in a financial year; and (b) the total amount of levy that the person would otherwise be liable to pay on tea tree oil sold by the person by retail sale in that year is less than $25.