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Levy applies to horses slaughtered in Australia at an abattoir for human consumption in or outside Australia.
Levy does not apply to the slaughter of horses whose carcases are condemned or rejected as being unfit for human consumption under a Commonwealth, State or Territory law.
Records must be maintained to confirm that the exemption applies.
Levy applies to honey produced in Australia by a bee of the species Apis mellifera and:
Export charge applies to honey produced in Australia by a bee of the species Apis mellifera and exported from Australia.
Levy does not apply to honey if the levy has already been applied.
For dried grapes, see dried grapes levy and charge.
Levy applies to fresh grapes or dried grapes where the grapes were grown in and delivered to a grape processing premises in Australia.
Levy applies to goat fibre harvested from a live goat in Australia if the person who owns the them immediately after harvest:
Levy applies to goat fibre regardless of it being subjected to de-hairing, washing, scouring, carbonising, felting, combing, carding, spinning, weaving or knitting.
Levy applies to ginger grown in Australia and sold by the grower.
Levy does not apply to ginger sold by retail sale.
Records must be maintained to confirm that the exemption applies.
The levy may be paid via a third party (collection agent) or directly to us. This depends on whether there is a collection agent involved in the sale of the ginger.
Levy applies to game goats and game pigs processed at a processing establishment in Australia that:
No exemptions apply to the game animal processing levy.
Levy applies to logs produced from trees felled in Australia and if the logs are:
Export charge applies to logs produced from trees felled in Australia and exported from Australia.
Pay this charge directly to the Department of Home Affairs
Import charge applies to forest products imported into Australia.
Import charge does not apply if the total combined levies and charges the importer would have to pay in a financial year is less than $330 for:
Levy applies to logs produced from trees felled in Australia if the person who owns the logs immediately after felling of the trees:
Levy does not apply to logs owned by a state or territory government body.
Export charge applies to fodder produced in and exported from Australia.
Export charge does not apply to fodder if the total quantity the person exports in a quarter is less than 250 tonnes.
Records must be maintained to confirm that the exemption applies.
The export charge is paid by the person who exports the fodder from Australia. We call this person the export charge payer.
