When levies and export charges apply
Levy
Levy applies to logs produced from trees felled in Australia and if the logs are:
- processed at a processing establishment in Australia for a commercial purpose, or
- turned into woodchips in the field and delivered to a processing establishment in Australia for a commercial purpose.
Export charge
Export charge applies to logs produced from trees felled in Australia and exported from Australia.
Exemptions
Records must be maintained to confirm that the exemption applies.
Levy
Levy does not apply to logs:
- produced from trees that are grown on a farm operated by the proprietor of the processing establishment, and
- the products and by-products from the processing or woodchipping are for use on that farm.
Levy does not apply to logs processed or turned into woodchips for the purpose of producing fuel wood
Levy does not apply if the total combined levy and charge payable by the proprietor of the processing establishment for a financial year is less than $330 for:
- forest industries export charge
- forest products import charge
- forest industries products levy.
Levy does not apply if forest industries products levy has already been applied to those logs.
Charge
Charge does not apply to logs if the forest industries products levy has already been applied.
Charge does not apply if the total combined levy and charge payable by the exporter for a financial year is less than $330 for:
- forest industries export charge
- forest products import charge
- forest industries products levy.
Who collects and pays
The export charge may be paid via a third party (collection agent) or directly to us. This depends on whether a collection agent is involved in the export of the logs.
Collected and paid via a third party (collection agent)
The export charge is collected by the exporting agent who exports the forest industries products from Australia. We call this person the collection agent.
This person deducts or recovers the export charge from the export charge payer and pays that amount to us as part of a return.
Paid directly to us (levy or export charge payer)
The levy is paid by the proprietor of the processing establishment. We call this person the levy payer.
The export charge is paid by the person who exports the logs from Australia. We call this person export charge payer.
The levy or export charge payer pays directly to us as part of a return if:
- they processed logs at their processing establishment
- woodchipped logs were delivered to their processing establishment, or
- they exported the logs themselves.
Rates
| Class of log | Levy/export charge rate |
|---|---|
| Cypress sawlogs for making timber products | 22 cents per m3 |
| Export woodchip hardwood pulplogs for producing woodchips for export | 3.5 cents per m3 |
| Hardwood sawlogs for making timber products | 29 cents per m3 |
| Low-grade softwood sawlogs for making packaging or horticultural products or tile battens | 8 cents per m3 |
| Plywood and veneer logs for making plywood and veneer products | 15 cents per m3 |
| Softwood roundwood logs for treating with preservative and using as poles or posts | 8 cents per m3 |
| Softwood sawlogs other than cypress sawlogs, low grade softwood sawlogs or softwood roundwood logs | 29 cents per m3 |
| Wood panels pulplogs for the manufacture of panel board products | 10 cents per m3 |
GST is not applied to Australian Government levies and export charges.
See full details of the levy and export charge rates.
Return and payment dates
Quarterly
Quarterly returns and payments are for logs processed or exported, and woodchips delivered to a processing establishment.
Return and payment must be received by:
- 31 October (July to September quarter)
- 31 January (October to December quarter)
- 30 April (January to May quarter)
- 31 July (April to June quarter)
Example: For logs processed, delivered, or exported in the April to June quarter in a financial year, the return and payment must be received by 31 July in the same year.
You may not need to lodge a quarterly return.
You can apply to lodge an annual return if you believe the total amount of forest industries products levy and export charge you will (or will likely to) pay in a financial year will be less than $1,000 (GST exclusive).
To apply for an annual return and payment, contact the levies team in your state or territory.
Annual
Annual returns and payments for forest industries products levy and export charge are only available if we have approved your application to lodge and pay once a year.
Return and payment must be received by:
- 31 August each year (for the previous financial year)
For logs processed, delivered or exported in a financial year where we have approved your application to lodge and pay annually, the return and payment must be received by 31 August in the next financial year.
Late payment penalties apply
Penalties are calculated daily at a compounding rate of 2% of the unpaid amount each month, including any outstanding debt, until the amount is paid in full.
How to lodge a return
You can lodge your return via Levies Online.
After you log in:
- select the return type and period
- complete the information
- lodge your return
- make payment to us by electronic funds transfer (EFT) or cheque.
First time lodging with us
You will need to register with us before you can lodge your first return.
You will receive a unique LRS number that you need to include in your return.
If you can’t use Levies Online
To lodge a manual return:
- download and complete the forest industries products return form
- email or post your return
- make payment to us by electronic funds transfer (EFT) or cheque.
Return information
To lodge a return, you will need to know the:
- type of log or woodchip
- quantity (cubic metres) of log processed, woodchips delivered or exported for each type
- name and business details of each processing establishment where logs were processed.
- amount of forest industries products levy and export charge payable for each type.
Record keeping
You must keep records relating to each return for five (5) years. The records must:
- be set out for each financial year
- include details of each transaction.
Heavy penalties could apply if you fail to meet the record keeping requirements.
Who uses this levy and export charge
Recipient body for the forest industries products levy and export charge is:
Definitions
Cypress sawlogs
Cypress logs that are intended and suitable for making timber products.
Export woodchip hardwood pulplogs
Hardwood logs that are intended and suitable for the production of woodchips for export.
Export woodchip softwood pulplogs
Softwood logs that are intended and suitable for the production of woodchips for export.
Hardwood sawlogs
Hardwood logs that are intended and suitable for making timber products.
Low-grade softwood sawlogs
Softwood logs that are intended and suitable for making:
- packaging products including timber packing, pallets and crates, or
- horticultural products including trellises, stakes, sleepers, fence posts and palings, or
- tile battens.
Paper pulplogs
Logs that are intended and suitable for making paper or pulp products.
Plywood and veneer logs
Logs that are intended and suitable for making plywood or veneer products.
Processing establishment
Business premises where logs are processed, or woodchips are delivered for processing.
Proprietor
The person carrying on the business conducted at the premises
Softwood sawlogs
Softwood logs (other than cypress sawlogs) that are intended and suitable for timber products, other than:
- packaging products including timber packing, pallets and crates
- horticultural products including trellises, stakes, sleepers, fence posts and palings
- tile battens, or
- softwood roundwood logs, intended and suitable for treating with preservative and using as poles or posts.
Softwood roundwood logs
Softwood logs that are intended and suitable for treating with preservative and using as poles or posts.
Wood panels pulplogs
Logs that are intended and suitable for the manufacture of panel board products.
Levies and related legislation
This information is a guide only. You must be aware of your obligations under relevant levy and export charge laws.
This includes:
- Primary Industries (Excise) Levies Act 2024
- Primary Industries (Customs) Charges Act 2024
- Primary Industries Levies and Charges Collection Act 2024
- Regulatory Powers (Standard Provisions) Act 2014
See more on levy and export charge laws.
Stay updated
Check latest updates in our levy notices.
Contact us
For more on levies and export charges, levies accounts or how to lodge your return, contact the Levies team.