75‑2 Exemptions from the levy75‑2 Exemptions from the levy

75‑2 Exemptions from the levy

Turf sold after export (1) Levy is not imposed on turf that is sold after being exported from Australia. Threshold exemption (2) Levy is not imposed on turf that is sold in a financial year by the person who owns the turf immediately after it is harvested if the sum of the following is 20,000 square metres or less: (a) the total quantity of turf that is owned by the person immediately after it is harvested and that is sold by the person in that year; (b) the total quantity of turf the person exports from Australia in that year. (3) Subclause (2) does not apply to turf covered by subclause (1).