No. 31, 1999
Compilation No. 30
Compilation date: 1 January 2021
Includes amendments up to: Act No. 145, 2020
Registered: 16 February 2021
About this compilation
This compilation
This is a compilation of the Primary Industries (Excise) Levies Act 1999 that shows the text of the law as amended and in force on 1 January 2021 (the compilation date).
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Editorial changes
For more information about any editorial changes made in this compilation, see the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.
Self-repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
1 Short title
2 Commencement
3 Simplified outline
4 Definitions
5 Act to bind Crown
6 Duties of excise
7 Imposition of levy
8 Regulations
Schedule 1--Beef production
1 Definitions
2 Imposition of levy
3 Rate of levy
4 Who pays the levy
5 Regulations
Schedule 2--Buffalo slaughter
1 Imposition of levy
2 Rate of levy
3 Who pays the levy
3A Regulations
4 Transitional--regulations
Schedule 3--Cattle transactions
1 Definitions
2 Intermediary
3 Determining the weight of a carcase
4 Related companies
5 Imposition of levy
6 Rate of levy
7 Who pays the levy
8 Regulations
9 Transitional--regulations
10 Transitional--declarations
Schedule 4--Coarse grains
1 Definitions
2 Delivery
3 Producer
4 Application of regulations
5 Imposition of levy
6 Rate of levy
7 Who pays the levy
8 Regulations
9 Transitional--regulations
Schedule 5--Cotton
1 Definitions
2 Imposition of levy
3 Rate of levy
4 Who pays the levy
5 Regulations
6 Transitional--regulations
Schedule 6--Dairy produce
1 Definitions
2 Persons taken to use dairy produce
3 Prescribed exporter
4 Relevant export
5 Related bodies corporate
6 Imposition of levies
7 Rate of market milk levy
8 Rate of manufacturing milk levy
9 Rate of acquisition offset levy
10 Rate of other levies on relevant dairy produce
11 Milk fat rate
12 Protein rate
13 Who pays the levy
14 Regulations
15 Transitional--regulations
Schedule 7--Deer slaughter
1 Definitions
2 Imposition of levy
3 Rate of levy
4 Who pays the levy
5 Regulations
6 Transitional--regulations
Schedule 8--Deer velvet
1 Definitions
2 Imposition of levy--sale of deer velvet
3 Imposition of levy--deer velvet used in producing other goods
4 Rate of levy--sale of deer velvet
5 Rate of levy--deer velvet used in producing other goods
6 Who pays the levy
7 Regulations
8 Transitional--regulations
9 Transitional--determinations
10 Transitional--delegations
Schedule 9--Dried fruits
1 Definitions
2 Receipt of dried fruits for processing
3 Imposition of levy
4 Rate of levy
5 Who pays the levy
6 Regulations
7 Transitional--regulations
Schedule 10--Forest industries products
1 Definitions
2 Imposition of levy
3 Rate of levy
4 Who pays the levy
5 Regulations
6 Transitional--regulations
Schedule 11--Goat fibre
1 Definitions
2 Imposition of levy
3 Rate of levy
4 Who pays the levy
5 Regulations
6 Transitional--regulations
7 Transitional--determinations
Schedule 12--Grain legumes
1 Definitions
2 Delivery
3 Producer
4 Application of regulations
5 Imposition of levy
6 Rate of levy
7 Who pays the levy
8 Regulations
9 Transitional--regulations
Schedule 13--Grapes
1 Definitions
2 Quantity of fresh grapes equivalent to a quantity of other prescribed goods
3 Processing establishments
4 Imposition of levy
5 Rate of levy
6 Who pays the levy
7 Regulations
8 Transitional--regulations
Schedule 14--Honey
1 Definitions
2 Imposition of levy--sale of honey
3 Imposition of levy--use of honey in the production of other goods
4 Rate of levy
5 Who pays the levy
6 Regulations
7 Transitional--regulations (sale)
8 Transitional--regulations (use)
Schedule 15--Horticultural products
1 Definitions
2 Imposition of levy
3 Rate of levy
4 Rates of levy destined for particular bodies etc.
5 Who pays the levy
6 Regulations
7 Transitional--regulations
Schedule 16--Laying chickens
1 Definitions
2 Number of chickens not exceeding 106 may be taken to be 100 chickens
3 Imposition of levy
4 Rate of levy
5 Who pays the levy
6 Regulations
7 Transitional--regulations
8 Transitional--declarations
Schedule 17--Live-stock slaughter
1 Definitions
2 Imposition of levy
3 Rate of levy
4 Who pays the levy
5 Regulations
Schedule 18--Live-stock transactions
1 Definitions
2 Related companies
3 Imposition of levy
4 Rate of levy
5 Who pays the levy
6 Regulations
8 Transitional--regulations
9 Transitional--declarations
Schedule 19--Meat chickens
1 Definitions
2 Imposition of levy
3 Rate of levy
4 Who pays the levy
5 Regulations
6 Transitional--regulations
7 Transitional--declarations
Schedule 20--Oilseeds
1 Definitions
2 Levy year
3 Delivery
4 Producer
5 Application of regulations
6 Imposition of levy
7 Rate of levy
8 Who pays the levy
9 Regulations
10 Transitional--regulations
Schedule 21--Pasture seeds
1 Definitions
2 Imposition of levy
3 Rate of levy
4 Who pays the levy
5 Pasture seed species
6 Transitional--instruments
Schedule 22--Pig slaughter
1 Definitions
2 Imposition of levy
3 Rate of levy
4 Who pays the levy
5 Regulations
6 Transitional--regulations
7 Transitional--declarations
Schedule 23--Rice
1 Definitions
2 Imposition of levy
3 Rate of levy
4 Who pays the levy
6 Regulations
7 Transitional--regulations
9 Transitional--authorisations
Schedule 24--Sugar cane
1 Definitions
2 Processing establishments
3 Imposition of levy
4 Rate of levy
5 Who pays the levy
6 Regulations
Schedule 25--Wheat
1 Definitions
2 Delivery
3 Producer
4 Imposition of levy
5 Rate of levy
6 Who pays the levy
7 Regulations
8 Transitional--regulations
Schedule 26--Wine grapes
1 Definitions
2 Use of prescribed goods in manufacture of wine
3 Day on which prescribed goods used in manufacture of wine
4 Quantity of fresh grapes equivalent to quantity of other prescribed goods
5 Wineries
6 Imposition of levy
7 Rate of levy
8 Who pays the levy
9 Regulations
10 Transitional--regulations
11 Transitional--determinations
Schedule 27--Regulations may impose primary industries levies
Part 1--Definitions
1 Definitions
Part 2--Regulations may impose levies on primary industry products
2 Imposition of levy
3 Imposition of 2 or more levies
4 This Part does not authorise imposition of National Residue Survey Levy
5 Additional levies
Part 3--Rate of levy
6 Rate of levy
7 Composite rate of levy
8 Flexibility in relation to rates of levy
9 Maximum rate of levy for animal products
10 Maximum rate of levy for plant products
Part 4--Miscellaneous
11 Person liable to pay levy
12 Exemptions from levy
13 Designated bodies
14 Regulations
Endnotes
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
Abbreviation key--Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history--Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
Editorial changes
The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation "(md)" added to the details of the amendment included in the amendment history.
If a misdescribed amendment cannot be given effect as intended, the abbreviation "(md not incorp)" is added to the details of the amendment included in the amendment history.
ad = added or inserted | o = order(s) |
am = amended | Ord = Ordinance |
amdt = amendment | orig = original |
c = clause(s) | par = paragraph(s)/subparagraph(s) |
C[x] = Compilation No. x | /sub-subparagraph(s) |
Ch = Chapter(s) | pres = present |
def = definition(s) | prev = previous |
Dict = Dictionary | (prev ... ) = previously |
disallowed = disallowed by Parliament | Pt = Part(s) |
Div = Division(s) | r = regulation(s)/rule(s) |
ed = editorial change | reloc = relocated |
exp = expires/expired or ceases/ceased to have | renum = renumbered |
effect | rep = repealed |
F = Federal Register of Legislation | rs = repealed and substituted |
gaz = gazette | s = section(s)/subsection(s) |
LA = Legislation Act 2003 | Sch = Schedule(s) |
Sdiv = Subdivision(s) | |
(md) = misdescribed amendment can be given | SLI = Select Legislative Instrument |
effect | SR = Statutory Rules |
(md not incorp) = misdescribed amendment | Sub-Ch = Sub-Chapter(s) |
cannot be given effect | SubPt = Subpart(s) |
mod = modified/modification | underlining = whole or part not |
No. = Number(s) | commenced or to be commenced |
Endnote 3--Legislation history
Act | Number and year | Assent | Commencement | Application, saving and transitional provisions |
31, 1999 | 14 May 1999 | Sch 26: 1 Jan 2000 |
| |
Primary Industries (Excise) Levies (GST Consequential Amendments) Act 2000 | 32, 2000 | 19 Apr 2000 | 1 July 2000 (s 2) | -- |
65, 2000 | 22 June 2000 | 30 June 2000 | -- | |
163, 2000 | 21 Dec 2000 | Sch 2 (items 17-29): 1 Feb 2001 (s 2(2) and gaz 2001, No GN6) | -- | |
30, 2001 | 28 Apr 2001 | Sch 1 (items 4-14): 1 July 2001 (s 2(2) and gaz 2001, No S269) | -- | |
Corporations (Repeals, Consequentials and Transitionals) Act 2001 | 55, 2001 | 28 June 2001 | s 4-14 and Sch 3 (items 433-436): 15 July 2001 (s 2(1), (3) and gaz 2001, No S285) | s 4-14 |
Egg Industry Service Provision (Transitional and Consequential Provisions) Act 2002 | 115, 2002 | 2 Dec 2002 | Sch 1: 16 Jan 2003 (s 2(1) item 2 and gaz 2003, No S11) | -- |
Primary Industries (Excise) Levies Amendment (Dairy) Act 2003 | 31, 2003 | 15 Apr 2003 | Sch 1: 1 July 2003 (see s. 2(1) and Gazette 2003, No. S228) | Sch. 1 (item 8) |
Primary Industries (Excise) Levies Amendment (Wine Grapes) Act 2004 | 5, 2004 | 27 Feb 2004 | 27 Feb 2004 | Sch. 1 (item 2) |
Agriculture, Fisheries and Forestry Legislation Amendment Act (No. 2) 2004 | 139, 2004 | 13 Dec 2004 | Schedule 1 (items 66-101): 13 Dec 2004 | -- |
8, 2005 | 22 Feb 2005 | s. 4 and Sch 1 (items 276-283, 496): Royal Assent | s. 4 and Sch. 1 (item 496) | |
Primary Industries (Excise) Levies Amendment (Rice) Act 2005 | 84, 2005 | 6 July 2005 | Sch 1: 1 Jan 2006 (see F2005L03468) | Sch. 1 (item 11) |
Agriculture, Fisheries and Forestry Legislation Amendment (2007 Measures No. 1) Act 2007 | 91, 2007 | 22 June 2007 | 22 June 2007 | -- |
123, 2007 | 28 June 2007 | Sch 1: 29 June 2007 | -- | |
122, 2010 | 17 Nov 2010 | Sch 1: 18 Nov 2010 | -- | |
148, 2010 | 17 Dec 2010 | Sch 4 (items 15-17): 18 Dec 2010 | -- | |
46, 2011 | 27 June 2011 | Sch 2 (item 914) and Sch 3 (items 10, 11): 27 Dec 2011 | Sch. 3 (items 10, 11) | |
89, 2011 | 4 Aug 2011 | Sch 4: Royal Assent | -- | |
103, 2013 | 29 June 2013 | Sch 3 (items 135, 343): Royal Assent | Sch 3 (item 343) | |
Sugar Research and Development Services (Consequential Amendments--Excise) Act 2013 | 114, 2013 | 29 June 2013 | Sch 1 (items 1-12): 1 July 2013 | Sch 1 (item 12) |
Primary Industries (Excise) Levies Amendment (Australian Grape and Wine Authority) Act 2013 | 138, 2013 | 13 Dec 2013 | Sch 1: 1 July 2014 (s 2(1) item 2) | -- |
145, 2013 | 13 Dec 2013 | Sch 2 (items 4-6): 1 July 2014 (s 2(1) items 4, 5) | -- | |
Primary Industries (Excise) Levies Amendment (Dairy Produce) Act 2014 | 10, 2014 | 18 Mar 2014 | 18 Mar 2014 (s 2) | -- |
Australian Grape and Wine Authority Amendment (Wine Australia) Act 2017 | 122, 2017 | 6 Nov 2017 | Sch 1 (items 25-28, 30-39): 7 Nov 2017 (s 2(1) item 1) | Sch 1 (items 30-39) |
41, 2018 | 22 May 2018 | Sch 4 (item 14): 19 June 2018 (s 2(1) item 4) | -- | |
119, 2018 | 3 Oct 2018 | Sch 1 (items 3, 4): 4 Oct 2018 (s 2(1) item 1) | -- | |
Excise Levies Legislation Amendment (Sheep and Lamb) Act 2020 | 145, 2020 | 17 Dec 2020 | Sch 1 (items 2-4): 1 Jan 2021 (s 2(1) item 1) | Sch 1 (item 4) |
Name | FRLI registration | Commencement | Application, saving and transitional provisions |
Primary Industries (Excise) Levies (Pasture Seeds) Declaration 2012 | 22 May 2012 (F2012L01056) | 23 May 2012 | -- |
Provision affected | How affected |
s 3..................... | am No 145, 2013 |
s 5..................... | am No 41, 2018 |
Schedule 1 |
|
c 1..................... | am No 139, 2004; No 91, 2007 |
c 3..................... | am No 139, 2004; No 91, 2007; No 145, 2013 |
c 5..................... | am No 145, 2013 |
c 6..................... | rep No 91, 2007 |
c 7..................... | rep No 91, 2007 |
Schedule 2 |
|
c 2..................... | am No 8, 2005; No 145, 2013 |
c 3A.................... | ad No 145, 2013 |
Schedule 3 |
|
c 1..................... | am No 139, 2004 |
c 4..................... | am No 55, 2001 |
c 6..................... | am No 139, 2004; No 8, 2005; No 145, 2013 |
c 8..................... | am No 145, 2013 |
Schedule 4 |
|
c 1..................... | am No 145, 2013 |
c 6..................... | am No 145, 2013 |
c 8..................... | am No 145, 2013 |
Schedule 5 |
|
c 3..................... | am No 145, 2013 |
c 5..................... | am No 145, 2013 |
Schedule 6 |
|
c 1..................... | am No 55, 2001; No 89, 2011 |
c 5..................... | am No 55, 2001 |
c 6..................... | am No 31, 2003 |
c 10.................... | am No 31, 2003 |
c 11.................... | am No 31, 2003; No 145, 2013; No 10, 2014 |
c 12.................... | am No 31, 2003; No 145, 2013; No 10, 2014 |
c 13.................... | am No 31, 2003 |
c 14.................... | am No 31, 2003; No 145, 2013 |
Schedule 7 |
|
c 3..................... | am No 145, 2013 |
c 5..................... | am No 145, 2013 |
Schedule 8 |
|
c 1..................... | am No 32, 2000 |
c 4..................... | am No 145, 2013 |
c 5..................... | am No 145, 2013 |
c 7..................... | am No 145, 2013 |
Schedule 9 |
|
c 1..................... | am No 145, 2013 |
c 4..................... | am No 145, 2013 |
c 6..................... | rs No 145, 2013 |
Schedule 10 |
|
c 1..................... | am No 123, 2007 |
c 3..................... | am No 145, 2013 |
c 5..................... | am No 145, 2013 |
Schedule 11 |
|
c 1..................... | am No 32, 2000 |
c 3..................... | am No 145, 2013 |
c 5..................... | am No 145, 2013 |
Schedule 12 |
|
c 1..................... | am No 145, 2013 |
c 6..................... | am No 145, 2013 |
c 8..................... | am No 145, 2013 |
Schedule 13 |
|
c 1..................... | am No 138 and 145, 2013; No 122, 2017 |
c 5..................... | am No 145, 2013 |
c 7..................... | am No 145, 2013 |
Schedule 14 |
|
c 1..................... | am No 163, 2000; No 145, 2013 |
c 2..................... | am No 119, 2018 |
c 4..................... | am No 145, 2013 |
c 6..................... | am No 163, 2000; No 145, 2013 |
Schedule 15 |
|
c 1..................... | am No 163, 2000 |
c 3..................... | am No 145, 2013 |
c 4..................... | am No 163, 2000 |
c 6..................... | am No 163, 2000; No 145, 2013 |
Schedule 16 |
|
c 1..................... | am No 115, 2002 |
c 4..................... | am No 122, 2010; No 145, 2013 |
c 6..................... | am No 115, 2002 |
Schedule 17 |
|
c 1..................... | am No 139, 2004; No 91, 2007; No 145, 2020 |
c 3..................... | am No 139, 2004; No 91, 2007; No 145, 2013 |
c 5..................... | am No 145, 2013 |
c 6..................... | rep No 91, 2007 |
c 7..................... | rep No 91, 2007 |
Schedule 18 |
|
c 1..................... | am No 139, 2004; No 145, 2020 |
c 2..................... | am No 55, 2001 |
c 4..................... | am No 139, 2004; No 145, 2013 |
c 6..................... | am No 145, 2013 |
c 7..................... | am No 65, 2000 |
Schedule 19 |
|
c 1..................... | am No 145, 2013 |
c 3..................... | am No 145, 2013 |
Schedule 20 |
|
c 1..................... | am No 145, 2013 |
c 7..................... | am No 145, 2013 |
c 9..................... | am No 145, 2013 |
Schedule 21 |
|
c 1..................... | am No 145, 2013 |
c 5..................... | am No 46, 2011; F2012L01056; No 145, 2013 |
Schedule 22 |
|
c 1..................... | am No 30, 2001 |
c 3..................... | am No 30, 2001; No 145, 2013 |
c 5..................... | am No 30, 2001; No 145, 2013 |
Schedule 23 |
|
c 1..................... | am No 84, 2005; No 145, 2013 |
c 3..................... | am No 84, 2005; No 145, 2013 |
c 5..................... | rep No 84, 2005 |
c 6..................... | am No 145, 2013 |
c 8..................... | rep No 84, 2005 |
Schedule 24 |
|
c 1..................... | am No 114, 2013 |
c 2..................... | rs No 114, 2013 |
c 3..................... | rs No 114, 2013 |
c 4..................... | am No 114, 2013 |
c 5..................... | am No 114, 2013 |
c 6..................... | rs No 114, 2013 |
| am No 145, 2013 |
c 7..................... | rep No 114, 2013 |
Schedule 25 |
|
c 1..................... | am No 145, 2013 |
c 5..................... | am No 145, 2013 |
c 7..................... | am No 145, 2013 |
Schedule 26 |
|
c 1..................... | am No 148, 2010; No 138, 2013; No 122, 2017 |
c 7..................... | am No 5, 2004; No 145, 2013 |
c 9..................... | am No 148, 2010; No 138 and 145, 2013; No 122, 2017 |
Schedule 27 |
|
Part 1 |
|
c 1..................... | am No 163, 2000 |
Part 3 |
|
c 9..................... | am No 145, 2013 |
c 10.................... | am No 145, 2013 |
Part 4 |
|
c 13.................... | am No 103, 2013 |
c 14.................... | am No 145, 2013 |