•   This Act authorises the imposition of primary industries levies that are duties of excise.

•   Each of Schedules   1 to 26 imposes a particular levy and makes provision for:

  (a)   the operative rate of the levy; and

  (b)   the maximum rate of the levy; and

  (c)   the person who is liable to pay the levy; and

  (d)   any exemptions from the levy.

•   Schedule   27 allows the regulations to impose levies. In addition to imposing a particular levy, regulations under Schedule   27 are to set out:

  (a)   the operative rate of the levy; and

  (b)   the person who is liable to pay the levy; and

  (c)   any exemptions from the levy.

•   Schedule   27 also deals with the maximum rate of levy that can be imposed by regulations under that Schedule.