Exemptions from the charge
34-2 Exemptions from the charge
If, apart from this subclause and the provisions covered by subclause (2), the sum of the following amounts that a person who imports forest products would be liable to pay in relation to a financial year that has ended is less than $330:
charge under this Division;
charge under Division 33 of this Part (forest industries export charge);
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 34‑1 in relation to that year.
The provisions covered by this subclause are:
subclause 33‑2(2) of this Part;
subclause 32‑2(3) of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.
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