Forest industries products levy and export charge

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

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.

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.

Lodge via Levies Online

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:

• Forest and Wood Products Australia

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.