33-2

Exemptions from the charge

Current

Levy already imposed

(1)

Charge is not imposed by clause 33‑1 on logs if levy has already been imposed on the logs under Division 32 of Part 2‑2 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 (forest industries products levy).

Threshold exemption

(2)

If, apart from this subclause and the provisions covered by subclause (3), the sum of the following amounts that a person who exports logs would be liable to pay in relation to a financial year that has ended is less than $330:

(a)

charge under this Division;

(b)

charge under Division 34 of this Part (forest products import charge);

(c)

levy under Division 32 of Part 2‑2 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 (forest industries products levy);

then, in relation to that person, charge is not imposed by clause 33‑1 in relation to that year.

(3)

The provisions covered by this subclause are:

(a)

subclause 34‑2(1) of this Part;

(b)

subclause 32‑2(3) of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.

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