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PRIMARY INDUSTRIES (EXCISE) LEVIES ACT 1999 - NOTES

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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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

Endnotes

Endnote 1--About the endnotes

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.

 

Endnote 2--Abbreviation key

 

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)

LIA = Legislative Instruments Act 2003

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

Primary Industries (Excise) Levies Act 1999

31, 1999

14 May 1999

Sch 26: 1 Jan 2000
Remainder: 1 July 1999

 

Primary Industries (Excise) Levies (GST Consequential Amendments) Act 2000

32, 2000

19 Apr 2000

1 July 2000 (s 2)

--

Primary Industries (Excise) Levies Amendment Act 2000

65, 2000

22 June 2000

30 June 2000

--

Horticulture Marketing and Research and Development Services (Repeals and Consequential Provisions) Act 2000

163, 2000

21 Dec 2000

Sch 2 (items 17-29): 1 Feb 2001 (s 2(2) and gaz 2001, No GN6)

--

Pig Industry Act 2001

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)
Remainder: Royal Assent

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

--

Financial Framework Legislation Amendment Act 2005

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)
Remainder: Royal Assent

Sch. 1 (item 11)

Agriculture, Fisheries and Forestry Legislation Amendment (2007 Measures No. 1) Act 2007

91, 2007

22 June 2007

22 June 2007

--

Forestry Marketing and Research and Development Services (Transitional and Consequential Provisions) Act 2007

123, 2007

28 June 2007

Sch 1: 29 June 2007
Sch 2: 3 Sept 2007 (see F2007L02639)
Remainder: Royal Assent

--

Primary Industries (Excise) Levies Amendment Act 2010

122, 2010

17 Nov 2010

Sch 1: 18 Nov 2010
Remainder: Royal Assent

--

Financial Framework Legislation Amendment Act 2010

148, 2010

17 Dec 2010

Sch 4 (items 15-17): 18 Dec 2010

--

Acts Interpretation Amendment Act 2011

46, 2011

27 June 2011

Sch 2 (item 914) and Sch 3 (items 10, 11): 27 Dec 2011

Sch. 3 (items 10, 11)

Financial Framework Legislation Amendment Act (No. 1) 2011

89, 2011

4 Aug 2011

Sch 4: Royal Assent

--

Statute Law Revision Act 2013

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)
Remainder: 13 Dec 2013 (s 2(1) item 1)

--

Primary Industries (Excise) Levies Amendment Act 2013

145, 2013

13 Dec 2013

Sch 2 (items 4-6): 1 July 2014 (s 2(1) items 4, 5)
Remainder: 13 Dec 2013 (s 2(1) items 1-3)

--

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)

Statute Update (Autumn 2018) Act 2018

41, 2018

22 May 2018

Sch 4 (item 14): 19 June 2018 (s 2(1) item 4)

--

Excise Levies Legislation Amendment (Honey) Act 2018

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

--

 

Endnote 4--Amendment history

 

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

 


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