Purpose:

This Act provides the legislative authority for regulations to impose primary industries levies, which are duties of excise, and for related purposes.

Objectives:

• To authorise regulations to impose levies in relation to animal products, plant products, fungus products, or algal products that are produce of a primary industry.
• To authorise regulations to impose levies in relation to goods consumed by, or used in the maintenance or treatment of, animals, plants, fungi, or algae.
• To authorise regulations to impose levies in relation to goods for use in the production or preparation of nursery products.
• To specify the matters that regulations must set out in addition to imposing a levy, including exemptions, the rate of the levy, and the levy payer.
• To ensure that the imposition of levies supports expenditure on marketing, advertising, promotion, research and development, biosecurity activities, biosecurity response matters, and the National Residue Survey for the benefit of primary industries.

Key Provisions:

• Regulations may impose a levy on specified products that are produce of a primary industry, provided the Minister is satisfied the levy will fund activities beneficial to primary industries (Part 2, Section 7).
• Regulations may impose a levy on specified goods consumed by, or used in the maintenance or treatment of, animals, plants, fungi, or algae, provided the Minister is satisfied the levy will fund biosecurity activities or biosecurity responses (Part 3, Section 10).
• Regulations may impose a levy on specified goods for use in the production or preparation of nursery products for sale or commercial production, provided the Minister is satisfied the levy will fund activities beneficial to primary industries (Part 4, Section 13).
• The rate of any levy is determined by the regulations, which may include single or multiple components, and can vary for different kinds of products or goods (Part 5, Sections 16, 17, 18).
• The regulations determine the person liable to pay the levy (Part 6, Section 20).
• The Act does not authorise the imposition of a tax on property belonging to a State (Part 7, Section 21).
• Net GST is not to be included in the price or amount paid for a product or goods when calculating the levy (Part 7, Section 22).
• The Minister may determine nominated industry representative bodies and nominated polling bodies, which must be consulted and may make recommendations regarding levy rates before regulations are made (Part 7, Section 23).
• The Act and regulations apply to partnerships, trusts, and unincorporated bodies or associations with specific modifications regarding obligations and actions (Part 7, Sections 24, 25, 26).
• Regulations setting or amending a levy rate require the Minister to be satisfied that specified consultation requirements with relevant industry bodies or persons have been met (Part 7, Section 27).

Evidence of Compliance Requirements For Agricultural Organisations:

The Act primarily establishes the framework for future regulations to define specific compliance requirements. Therefore, detailed actionable compliance requirements, including specific documentation, time frames, measurement standards, reporting, record-keeping, inspection, or audit requirements for agricultural organisations, are not specified directly within this document but are delegated to be prescribed by regulations. However, the Act outlines the following:

• Levy Payment Obligation: A levy will be payable by the person identified in accordance with the regulations (Part 6, Section 20). Agricultural organisations will need to comply with the payment obligations as stipulated in these future regulations.
• Consultation on Levy Rates (Indirect): While not a direct compliance requirement for all agricultural organisations, relevant agricultural organisations and individuals involved in the industry will be subject to appropriate consultation processes by the Minister before regulations setting or amending a levy rate are made, particularly if a nominated industry representative body or nominated polling body is not involved (Part 7, Section 27(2)©).
• Partnership Compliance: For partnerships, any obligation imposed by the future regulations will be imposed on each partner, but may be discharged by any of the partners (Part 7, Section 24(2)).
• Trust Compliance: For trusts, if there is a single trustee, the obligation will be imposed on the trustee. If there are multiple trustees, the obligation will be imposed on each trustee, but may be discharged by any of them (Part 7, Section 25).
• Unincorporated Bodies or Associations Compliance: For unincorporated bodies or associations, any obligation will be imposed on each member of the body’s or association’s committee of management, but may be discharged by any of the members (Part 7, Section 26(2)).

Metadata Keywords:

Primary Industries, Excise Levies, Agriculture, Horticulture, Biosecurity, Research and Development, Marketing, Australian Legislation, Regulations, Taxation

Publication Information:

Publication date: 10/07/2024 Version number: C2024A00056

Agricultural Industry Alignment:

Beef & Veal, Chicken, Coarse Grains, Cotton, Dairy, Eggs, Fisheries, Forestry, Horticulture, Oilseeds, Pig, Sheep Meat, Sugar, Wheat, Wine, Wool. (This legislation broadly applies to ‘primary industry’ products, which by definition include “agriculture or the cultivation of land”, “maintenance of animals for commercial purposes”, “soilless growing systems”, “controlled environment cropping”, “forest operations”, “fishing”, “aquaculture”, “hunting or trapping”, “picking or harvesting from the wild”, “horticulture”, “viticulture”, and “cultivation of fungi or algae.” Therefore, it has the potential to align with all the specified industries depending on the specific products or goods defined in the regulations.)

Date Added to database:

This document was parsed and added to the database on 25-07-2025

URL:

https://www.legislation.gov.au/C2024A00056/asmade/2024-07-09/text/original/pdf →