Primary Industries Levies and Charges Collection Rules 2024 (Cth)

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Primary Industries Levies and Charges Collection Rules 2024

made under the

Primary Industries Levies and Charges Collection Act 2024

Compilation No. 3

Compilation date:1 September 2025

Includes amendments:F2025L01027

About this compilation

This compilation

This is a compilation of the Primary Industries Levies and Charges Collection Rules 2024 that shows the text of the law as amended and in force on 1 September 2025 (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. The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. Any uncommenced amendments affecting the law are accessible on the Register ( saving and transitional provisions

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.

Presentational changes

The Legislation Act 2003 provides for First Parliamentary Counsel to make presentational changes to a compilation. Presentational changes are applied to give a more consistent look and feel to legislation published on the Register, and enable the user to more easily navigate those documents.

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. Any modifications affecting the law are accessible on the Register.

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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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

Part 1Preliminary1Name

This instrument is the Primary Industries Levies and Charges Collection Rules 2024.

3Authority

This instrument is made under the Primary Industries Levies and Charges Collection Act 2024.

4Simplified outline of this instrument

Levy imposed by regulations under the Primary Industries (Excise) Levies Act 2024, and charge imposed by regulations under the Primary Industries (Customs) Charges Act 2024, are collected under this instrument.

Levy payers and charge payers

There are rules dealing with the payment of levy or charge by levy payers or charge payers. This instrument covers when the levy or charge is due and payable and to whom the levy or charge is payable. Levy payers or charge payers are required to give regular returns and to make and keep records relating to levy or charge. The records must be kept for 5 years.

Collection agents

There are rules dealing with collection agents, who are generally business purchasers, buying agents, selling agents, persons processing animal products or plant products, exporting agents and importing agents.

There are rules dealing with collection agents making payments of amounts, on behalf of levy payers or charge payers, equal to levy or charge. This instrument covers when those amounts are due and payable and to whom those amounts are payable. Collection agents are required to give regular returns and to make and keep records relating to those amounts. The records must be kept for 5 years.

If a levy or charge is imposed in particular circumstances and a collection agent is liable to pay an amount, on behalf of the levy payer or charge payer, equal to the levy or charge and is required to give a return, the levy payer or charge payer is not required to give a return.

Keeping of records if exemption from levy or charge applies

Persons must keep records of a transaction if they consider an exemption from a levy or charge applies. The records must contain details that are relevant to working out whether the exemption applies. The records must be kept for 5 years.

5Definitions

Note: A number of expressions used in this instrument are defined in the Act, including the following:

(a) algal product;

(b) animal;

(c) animal product;

(d) charge;

(e) charge payer;

(f) collection agent;

(g) equivalent amount;

(h) fungus product;

(i) levy;

(j) levy payer;

(k) plant;

(l) plant product.

In this instrument:

Act means the Primary Industries Levies and Charges Collection Act 2024.

Agvet Code means the Code set out in the Schedule to the Agricultural and Veterinary Chemicals Code Act 1994.

almond means a nut of the species Prunus dulcis.

apple means a fruit of any species of the genus Malus.

approved form, in relation to a provision of this instrument, means a form approved in an instrument under section 8 for the purposes of that provision.

Australia:

  1. (a)

    when used in a geographical sense in a provision of this instrument, does not include the external Territories, unless paragraph (b) applies; or

  2. (b)

    when used in a geographical sense in a provision of this instrument that extends to an external Territory, includes that external Territory.

Note: Section 6 of the Act allows this instrument to extend any provisions of this instrument to an external Territory.

AustralianKuruma prawn means an animal of the species Penaeus pulchricaudatus (formerly known as Penaeus japonicus).

Australian Stud Book means the publication of that name, as in force from time to time, that:

  1. (a)

    contains the official records of thoroughbred bloodlines in Australia; and

  2. (b)

    is kept and maintained by Racing Australia.

avocado means a fruit of the species Persea americana.

banana means a fruit of any species of the genus Musa.

banana prawnmeans an animal of the species Penaeus merguiensis, also known as Fenneropenaeus merguiensis.

black tiger prawn means an animal of the species Penaeus monodon.

bovine animal means an animal of the genus Bos.

brown tiger prawn means an animal of the species Penaeus esculentus.

buffalo means an animal of the species Bubalus bubalis.

business purchaser has the meaning given by section 6.

buying agent has the meaning given by section 6.

cattle means bovine animals other than buffalo.

certification scheme means:

  1. (a)

    any of the Organisation for Economic Co‑operation and Development Seed Schemes for the Varietal Certification of Seed; or

  2. (b)

    the Australian Seed Certification Scheme; or

  3. (c)

    the Association of Official Seed Certifying Agencies seed certification program.

cherry means a fruit of the species Prunus avium.

chestnut means a nut of the genus Castanea.

chicken means a bird of the species Gallus gallus domesticus.

citrus means a fruit of:

  1. (a)

    any species of the genus Citrus or the genus Fortunella;or

  2. (b)

    any hybrid between, or within, either of those genera;

including the fruit of plants commonly known as calomindin, citrons, cumquats, grapefruit, lemons, limes, mandarins, oranges, pummellos (pomelos), sevilles, tangelos, tangerines and tangors.

coarse grains means the seeds of a plant of a genus or species covered by column 2 of an item in this table (and with the common name mentioned in column 1 of that item).

Coarse grains—kind of plant

Item

Column 1

Common name

Column 2

Genus or species

1

Barley

Hordeum vulgare

2

Canary seed

Phalaris canariensis

3

Cereal rye

Secale cereale

4

Grain sorghum

Sorghum bicolor

5

Maize

Zea mays

6

Millet

Echinochloa frumantacea, Echinochloa esculenta (synonym Echinochloa utilis), Panicum miliaceum or Setaria italica

7

Oats

Avena sativa

8

Triticale

×Triticosecale

cotton fibre means the natural fibrous hairs that are obtained from seed cotton by separating the hairs from the seeds.

cotton plant means a plant of the genus Gossypium.

custard apple means a fruit of:

  1. (a)

    the species Annona cherimola, Annona muricata, Annona reticulata or Annona squamosa; or

  2. (b)

    a hybrid between any of those species.

declaration of service means a declaration of service, in respect of a stallion, required to be lodged by the Rules of the Australian Stud Book.

deer means an animal of the family Cervidae.

Eastern school prawnmeans an animal of the species Metapenaeus macleayi.

emu means an animal of the species Dromaius novaehollandiae.

exporting agent has the meaning given by section 6.

farmed prawns means banana prawns, black tiger prawns, brown tiger prawns, Australian Kuruma prawns or Eastern school prawns that are produced by aquaculture.

feedlot means a constructed facility where:

  1. (a)

    cattle are confined and managed; and

  2. (b)

    cattle have access to designated watering points; and

  3. (c)

    cattle are fed a nutritious prepared ration for the purpose of efficient growth.

feedlot operator means the person who owns a feedlot.

fodder means the following that are for use for animal feed:

  1. (a)

    hay (including oaten hay, lucerne hay and wheaten hay);

  2. (b)

    straw (including cereal straw);

but does not include chaff, extruded products or silage.

forest products means:

  1. (a)

    logs; or

  2. (b)

    other goods that are classified to heading 4403, 4407, 4408, 4409, 4410, 4411 or 4412 of Schedule 3 to the Customs Tariff Act 1995.

fresh grape equivalent:

  1. (a)

    of a quantity of dried grapes—means a number of tonnes equal to the number worked out by multiplying the number of tonnes of the dried grapes by 3; or

  2. (b)

    of a quantity of grape juice—means a number of tonnes equal to the number worked out by:

    1. (i)

      for single‑strength grape juice—dividing the number of litres of the quantity of single‑strength grape juice by 800; or

    2. (ii)

      for concentrated grape juice—dividing the number of litres of single‑strength grape juice, from which the concentrated grape juice was derived, by 800.

Example 1: For 6 tonnes of dried grapes, the fresh grape equivalent is 18 tonnes.

Example 2: For 3,200 litres of single‑strength grape juice, the fresh grape equivalent is 4 tonnes.

Example 3: Assume 1,400 litres of concentrated grape juice is derived from 5,600 litres of single‑strength grape juice. The fresh grape equivalent is 7 tonnes.

game animal means a pig or goat.

ginger means a rhizome of the species Zingiber officinale.

goat means an animal of the genus Capra.

grain means wheat, coarse grains, oilseeds or grain legumes.

grain legumes means the seeds of a plant of a species covered by column 2 of an item in this table (and with the common name mentioned in column 1 of that item).

Grain legumes—kind of plant

Item

Column 1

Common name

Column 2

Species

1

Black gram

Vigna mungo

2

Chickpeas

Cicer arietinum

3

Common beans

Phaseolus vulgaris

4

Common vetch

Vicia sativa

5

Cowpeas

Vigna unguiculata

6

Faba beans

Vicia faba

7

Field peas

Pisum sativum

8

Lentils

Lens culinaris

9

Lupins

Lupinus albus or Lupinus angustifolius

10

Mung beans

Vigna radiata

11

Peanuts

Arachis hypogaea

12

Pigeon peas

Cajanus cajan

13

Wild cowpeas

Vigna vexillata

grape means a fruit of the genus Vitis.

grape juice means grape juice produced in Australia, from grapes grown in Australia, whether single‑strength or concentrated.

hatchery means any place at which chickens are hatched for commercial purposes.

Example: A barn, shed or specialist hatchery are examples of such places.

horse means an animal of the family Equidae.

hot carcase weight of a carcase means the weight of the carcase that is weighed within 2 hours after slaughter.

importing agent has the meaning given by section 6.

lamb means an animal of the species Ovis aries that:

  1. (a)

    is under 12 months of age; or

  2. (b)

    does not have any permanent incisor teeth in wear.

laying chicken means a female chicken that is to be raised for egg production.

liable collection agent has the meaning given by section 6.

lychee means a fruit of the species Litchi chinensis.

macadamia dried kernel means a macadamia nut kernel that has been artificially partly dried.

macadamia in shell means a macadamia nut after dehusking but before kernel extraction.

macadamia nut means a nut of the genus Macadamia.

macropod means an animal of the family Macropodidae.

mango means a fruit of the species Mangifera indica.

manufactured feed means feed that:

  1. (a)

    is suitable for horses generally or horses of a particular kind; and

  2. (b)

    has been prepared using one or more of the following processes:

    1. (i)

      steaming or another cooking process;

    2. (ii)

      flaking;

    3. (iii)

      cubing of hay;

    4. (iv)

      starch manipulation;

    5. (v)

      blending 2 or more sorts of feed;

    6. (vi)

      blending 1 or more sorts of feed with 1 or more dietary supplements, medications or modifiers.

mare means a female horse aged 4 years or more.

mare return means a mare return required to be lodged by the Rules of the Australian Stud Book.

meat chicken means a chicken that is to be raised for meat production.

melon means a fruit of any of the following species or varieties:

  1. (a)

    Citrullus lanatus, commonly called watermelon;

  2. (b)

    Cucumis melo, commonly called rockmelon;

  3. (c)

    Cucumis melo var. cantalupensis, commonly called charentais melon;

  4. (d)

    Cucumis melo var. inodorus, commonly called honeydew or piel de sapo;

  5. (e)

    Cucumis melo var. makuwa, commonly called Korean melon;

  6. (f)

    Cucumis melo var. reticulatus, commonly called galia melon or hami melon;

  7. (g)

    Cucumis metuliferus, commonly called horned melon.

mushroom spawn means Agaricus spp mycelia contained in a medium and used for the inoculation of phase 2 substrate, including (but not limited to) grain spawn, casing inoculum and inoculated supplement.

nashi means a fruit of the species Pyrus pyrifolia.

oilseeds means the seeds of a plant of a species covered by column 2 of an item in this table (and with the common name mentioned in column 1 of that item).

Oilseeds—kind of plant

Item

Column 1

Common name

Column 2

Species

1

Linseed

Linum usitatissimum

2

Rape seed

Brassica napus

3

Safflower seed

Carthamus tinctorius

4

Soybean

Glycine max

5

Sunflower seed

Helianthus annuus

olive means a fruit of the species Olea europaea.

onion means a bulb of the species Allium cepa, but does not include shallots (Allium cepa var. aggregatum).

orange means a fruit of the species Citrus sinensis.

ostrich means an animal of the species Struthio camelus.

packing house means business premises at which fruit or dried fruit is packed, or fruit is dried and packed, for sale.

papaya means a fruit of the species Carica papaya.

Note: Papaya is also known as pawpaw, papaw and paw paw.

passionfruitmeans a fruit of the species Passiflora edulis, including P. edulis f. flavicarpa.

pasture seeds means seeds of a plant of a species specified in column 2 of an item in this table (and with the common name mentioned in column 1 of that item).

Pasture seeds—kind of plant

Item

Column 1

Common name

Column 2

Species

1

Arrow leaf clover

Trifolium vesiculosum

2

Balansa clover

Trifolium michelianum

3

Barrel medic

Medicago truncatula

4

Berseem clover

Trifolium alexandrinum

5

Burr medic

Medicago polymorpha

6

Disc medic

Medicago tornata (synonym Medicago italica)

7

Gama medic

Medicago rugosa

8

Kenya white clover

Trifolium semipilosum

9

Lucerne

Medicago sativa

10

Murex medic

Medicago murex

11

Persian clover

Trifolium resupinatum

12

Red clover

Trifolium pratense

13

Rose clover

Trifolium hirtum

14

Snail medic

Medicago scutellata

15

Sphere medic

Medicago sphaerocarpos

16

Strand medic

Medicago littoralis

17

Strawberry clover

Trifolium fragiferum

18

Subterranean clover

Trifolium subterraneum

19

White clover

Trifolium repens

20

Yellow serradella

Ornithopus compressus

pear means a fruit of any species of the genus Pyrus, except nashi.

persimmon means a fruit of the species Diospyros kaki.

pig means an animal of the family Suidae.

pineapple means a fruit of any species of the genus Ananas.

potato means a tuber of the species Solanum tuberosum.

premises includes the following:

  1. (a)

    a structure, building, vehicle, vessel or aircraft;

  2. (b)

    a place (whether or not enclosed or built on);

  3. (c)

    a part of a thing referred to in paragraph (a) or (b).

process, in relation to an animal product or a plant product, has the meaning given by section 7.

processing establishment means business premises at which a process in relation to a product or goods is performed.

product means an animal product, a plant product, a fungus product or an algal product (whether or not any operations have been performed in relation to the product).

proprietor:

  1. (a)

    in relation to an abattoir—means:

    1. (i)

      if a licence is required under any law of the Commonwealth, a State, the Australian Capital Territory or the Northern Territory to carry on abattoir activities—the person who holds the licence; or

    2. (ii)

      if no licence is required under any such law—the person carrying on the business of operating the abattoir; and

  2. (b)

    in relation to any other premises—means the person carrying on the business conducted at the premises.

Note 1: An example of an abattoir is a place where mobile abattoir activities are carried on.

Note 2: Examples of premises, other than an abattoir, are hatcheries, packing houses, sawmills and wineries.

prune means a fruit of the species Prunus domestica, dried whole with the pit retained.

quarter means a period of 3 months beginning on 1 July, 1 October, 1 January or 1 April.

queen bee means a fertile female bee of the species Apis mellifera (commonly known as the European honeybee).

Racing Australia means Racing Australia Limited (ACN 105 994 330).

ratite means an emu or ostrich.

retail sale,of honey or a plant product, means a sale by a person of the honey or plant product, except the following:

  1. (a)

    a sale to a business purchaser (whether directly or through a selling agent or buying agent or both);

  2. (b)

    in relation to avocados, bananas, ginger, lychees, mangoes, papaya, persimmons, pineapples, rubus or table grapes—a sale to a consumer at a wholesale produce market.

Example: A sale to a business purchaser (whether directly or through a selling agent or buying agent or both) at a wholesale produce market is an example of a sale covered by paragraph (a).

rice means the grain of the species Oryza sativa.

rubus means a fruit of:

  1. (a)

    any species of the genus Rubus; or

  2. (b)

    any hybrid within that genus.

Note: Rubus includes raspberries, blackberries and hybrid brambles such as silvanberries, boysenberries, loganberries, youngberries and marionberries but does not include strawberries, blueberries or a fruit of any species of the genus Ribes such as gooseberries, red currants, black currants and white currants.

Rules of the Australian Stud Book means the rules of the Australian Stud Book published by Racing Australia, as those rules are in force from time to time.

Note: The rules of the Australian Stud Book could in 2024 be viewed on the Australian Stud Book website ( cotton means the seed with the natural fibrous hairs attached, harvested from the ripened bolls of the cotton plant.

seed ginger means ginger which is divided into pieces for planting.

selling agent has the meaning given by section 6.

sheep means an animal of the species Ovis aries, but does not include lambs.

stone fruit means a fruit of:

  1. (a)

    any of the following species:

    1. (i)

      Prunus domestica, Prunus salicina, Prunus besseyi, Prunus americana, Prunus nigra, Prunus munsoniana, Prunus insititia, Prunus cerasifera or Prunus spinosa, commonly called plum;

    2. (ii)

      Prunus armeniaca, commonly called apricot;

    3. (iii)

      Prunus persica, commonly called nectarine or peach; or

  2. (b)

    a hybrid between any of those species.

strawberry runner means:

  1. (a)

    a daughter plant originating at a node on the stolon of a mother plant of the species Fragaria X Ananassa; or

  2. (b)

    a plant produced by tissue culture to propagate the species Fragaria X Ananassa.

sugarcane means:

  1. (a)

    the stalks (whether whole or not) of the sugarcane plant; or

  2. (b)

    the stalks (whether whole or not) and leaves of the sugarcane plant.

sugarcane plant means a plant of the genus Saccharum, including any hybrids within that genus.

sugarcane season means the period that:

  1. (a)

    begins on 1 March in a calendar year; and

  2. (b)

    ends at the end of the last day of February in the next calendar year.

sweet potato means the starchy, storage roots of the species known as Ipomoea batatas.

tea tree oil means oil distilled from Melaleuca alternifolia in accordance with the standard produced by the International Organization for Standardization and known as ISO 4730:2017 Essential oil of Melaleuca, terpinen‑4‑ol type (Tea Tree oil), as in force from time to time.

threshold calendar month:

  1. (a)

    in a calendar year in relation to macadamias in shell or macadamia dried kernels—has the meaning given by clause 48‑1 of Schedule 2; and

  1. (b)

    in a financial year:

    1. (i)

      in relation to a hatchery and laying chickens—has the meaning given by clause 5‑1 of Schedule 1; and

    2. (ii)

      in relation to a hatchery and meat chickens—has the meaning given by clause 6‑1 of Schedule 1; and

  2. (c)

    in a sugarcane season in relation to a processing establishment—has the meaning given by clause 29‑1 of Schedule 2.

threshold quarter:

  1. (a)

    in a financial year:

    1. (i)

      in relation to chestnuts—has the meaning given by clause 42‑1 of Schedule 2; and

    2. (ii)

      in relation to grain—has the meaning given by clause 26‑1 of Schedule 2; and

    3. (iii)

      in relation to logs—has the meaning given by clause 31‑1 of Schedule 2; and

    4. (iv)

      in relation to melons—has the meaning given by clause 50‑1 of Schedule 2; and

    5. (v)

      in relation to queen bees—has the meaning given by clause 2‑1 of Schedule 1; and

    6. (vi)

      in relation to turf—has the meaning given by clause 75‑1 of Schedule 2; and

  2. (b)

    in a calendar year:

    1. (i)

      in relation to goat fibre—has the meaning given by clause 17‑1 of Schedule 1; and

    2. (ii)

      in relation to honey—has the meaning given by clause 3‑1 of Schedule 1; and

    3. (iii)

      in relation to potatoes—has the meaning given by clause 58‑1 of Schedule 2.

tree fruit means a fruit of:

  1. (a)

    the genus Pyrus, commonly called pear; or

  2. (b)

    the species Prunus armeniaca, commonly called apricot; or

  3. (c)

    the species Prunus persica, commonly called peach or nectarine; or

  4. (d)

    the species Prunus domestica, Prunus salicina, Prunus besseyi, Prunus americana, Prunus nigra, Prunus munsoniana, Prunus insititia, Prunus cerasifera or Prunus spinosa, commonly called plum; or

  5. (e)

    a hybrid between any of the species covered by paragraph (b), (c) or (d).

Note: Nashi is an example of a fruit covered by paragraph (a) of this definition.

turf means a living grass species that forms a uniform ground cover.

usual return period means a quarter or a calendar month.

wheat means the seeds of a plant of the genus Triticum.

whole milk means the lacteal fluid product of a dairy cow, where that product contains all its constituents as received from the dairy cow.

wine means an alcoholic beverage produced by the complete or partial fermentation of fresh grapes or products derived solely from fresh grapes, or both.

wine‑making means:

  1. (a)

    a step in the manufacture of wine (including wine used, or intended for use, in the manufacture of brandy); or

  2. (b)

    a step in the production of grape spirit suitable for the fortifying of wine or the manufacture of brandy; or

  3. (c)

    the addition of single‑strength grape juice or concentrated grape juice to wine;

but does not include:

  1. (d)

    the extraction of juice from grapes; or

  2. (e)

    the concentration of grape juice.

winery: premises are a winery during a financial year if the sum of the following is at least 5 tonnes during that year or either of the last 2 financial years:

  1. (a)

    the total quantity of fresh grapes used in wine‑making at the premises;

  2. (b)

    in relation to each quantity of dried grapes used in wine‑making at the premises—the fresh grape equivalent of those dried grapes;

  3. (c)

    in relation to each quantity of grape juice used in wine‑making at the premises—the fresh grape equivalent of that grape juice.

worm treatment means a veterinary chemical product (within the meaning of the Agvet Code) for which all the following conditions are met:

  1. (a)

    the product is a registered chemical product (within the meaning of the Agvet Code);

  2. (b)

    there are instructions for use of the product that are in the Register (within the meaning of the Agvet Code);

  3. (c)

    those instructions:

    1. (i)

      are for use of the product for treatment of horses for internal parasites; and

    2. (ii)

      are not for use of the product for treatment of other animals for internal parasites.

6Agent definitions

Buying agent

(1)

A person is a buying agent if:

  1. (a)

    the person buys products, goods or services on behalf of business purchasers of the products, goods or services; and

  2. (b)

    the person does so in the course of carrying on a business (including as a broker, wholesaler, settlement agent or solicitor).

Selling agent

(2)

A person is a selling agent if:

  1. (a)

    the person sells products, goods or services on behalf of levy payers for the products, goods or services; and

  2. (b)

    the person does so in the course of carrying on a business (including as a broker, wholesaler, settlement agent or solicitor).

Business purchaser

(3)

A person is a business purchaser if:

  1. (a)

    the person buys products, goods or services from levy payers for the products, goods or services; and

  2. (b)

    the person does so in the course of carrying on a business (including as a processor or feedlot operator).

Liable collection agent

(4)

The liable collection agent, in relation to the sale of a product, goods or services by a levy payer to a business purchaser (whether directly or through a selling agent or buying agent or both) means the following:

  1. (a)

    if the sale of the product, goods or services is through a selling agent—the selling agent;

  2. (b)

    if paragraph (a) does not apply and the sale of the product, goods or services is through a buying agent—the buying agent;

  3. (c)

    if paragraphs (a) and (b) do not apply—the business purchaser.

Note: Paragraphs (a), (b) and (c) have the result that there is a single liable collection agent in relation to the sale.

Exporting agent

(5)

A person is an exporting agent if:

  1. (a)

    the person exports products or goods from Australia on behalf of other persons (whether or not the other persons are the owners of the products or goods); and

  2. (b)

    the person does so in the course of carrying on a business.

Importing agent

(6)

A person is an importing agent if:

  1. (a)

    the person imports products or goods into Australia on behalf of other persons (whether or not the other persons are the owners of the products or goods); and

  2. (b)

    the person does so in the course of carrying on a business.

7Process a plant product or animal product

Plant products

(1)

For the purposes of this instrument, process, in relation to a plant product, means the performance of an operation in relation to the plant product, except the following operations:

  1. (a)

    cleaning or washing;

  2. (b)

    brushing;

  3. (c)

    sorting;

  4. (d)

    grading;

  5. (e)

    packing;

  6. (f)

    storage;

  7. (g)

    transport;

  8. (h)

    delivery;

  9. (i)

    in relation to a plant product specified in column 1 of an item in this table (and in addition to paragraphs (a) to (h))—an operation specified in column 2 of that item.

Excluded operations—plant products

Item

Column 1

Plant product

Column 2

Excluded operation

1

Almonds

The following:

(a) hulling;

(b) shelling

2

Apples, avocados, bananas, citrus, custard apples, mangoes, melons, nashi, papaya, passionfruit, pears, persimmons, pineapples and stone fruit

Fruit conditioning operations, including ripening

3

Chestnuts

The following:

(a) removing the burr or outside casing;

(b) peeling

4

Grain

The following:

(a) treatment with a pesticide or another preserving agent;

(b) drying or aerating

5

Logs

Debarking

6

Macadamia dried kernels

The following:

(a) dehusking;

(b) drying.

7

Pineapples

Removing the short leafy stem that grows from one end of a pineapple

Animal products

(2)

For the purposes of this instrument, process, in relation to an animal product, means the performance of an operation in relation to the animal product, except the following operations:

  1. (a)

    sorting;

  2. (b)

    grading;

  3. (c)

    packing;

  4. (d)

    storage;

  5. (e)

    transport;

  6. (f)

    delivery;

  7. (g)

    in relation to an animal product specified in column 1 of an item in this table (and in addition to paragraphs (a) to (f))—an operation specified in column 2 of that item.

Excluded operations—animal products

Item

Column 1

Animal product

Column 2

Excluded operation

1

Farmed prawns

The following:

(a) cleaning;

(b) freezing

2

Whole milk

Chilling

8Approved forms
  1. (1)

    The Secretary may, by written instrument, approve a form for the purposes of a provision of this instrument.

    Note: For delegation of the power, see section 54 of the Act.

  2. (2)

    Without limiting subsection (1), the Secretary may provide for different approved forms for returns under this instrument in relation to different collection commodities/services or to different periods.

  3. (3)

    The Secretary must cause each form to be published on the Department’s website.

Part 2Collection provisions9Collection rules

The Schedules have effect.

10Common rules for exemptions from giving returns for usual return periods
  1. (1)

    An application under this instrument for an exemption from the requirement to give returns, in relation to a product, for usual return periods in a financial year or calendar year must:

    1. (a)

      be in the approved form; and

    2. (b)

      include the information required by the form.

    Note: Under this instrument, a person may be able to apply for an exemption from the requirement:

    (a) to give returns for quarters in a financial year; or

    (b) to give returns for quarters in a calendar year; or

    (c) to give returns for calendar months in a financial year; or

    (d) to give returns for calendar months in a calendar year.

    Secretary’s decision on application

  2. (2)

    The Secretary must, before the end of the period of 30 days beginning on the day the Secretary receives the application, grant, or refuse to grant, the exemption.

  3. (3)

    If the Secretary does not make a decision before the end of that 30‑day period, the Secretary is taken to have made a decision to refuse to grant the exemption.

    Continuation of exemption

  4. (4)

    If the person is exempt from giving returns under this instrument, in relation to a product, for usual return periods in a financial year or calendar year and gives a return for that year in accordance with this instrument, the exemption is taken to also apply for the next financial year or calendar year, as the case may be.

    Revocation of exemption

  5. (5)

    However, the Secretary may, in writing, revoke that exemption before the end of the first usual return period in that next financial year or calendar year in which levy or charge is imposed on that product where the person is liable to pay the levy or charge or an equivalent amount.

    Matters for Secretary to consider

  6. (6)

    In making a decision on an application for an exemption, or a decision under subsection (5) to revoke an exemption, in relation to a product and a financial year or calendar year, the Secretary must have regard to the following for levy or charge imposed on the product:

    1. (a)

      the total amount of levy or charge, or the total equivalent amount, the person is likely to be liable to pay for the financial year or calendar year;

    2. (b)

      the total amount of levy or charge, or the total equivalent amount, that was payable by the person for the previous financial year or calendar year, as the case may be.

  7. (7)

    Subsection (6) does not limit the matters to which the Secretary may have regard.

    Notice of decisions

  8. (8)

    The Secretary must give the applicant for an exemption:

    1. (a)

      notice of the Secretary’s decision under subsection (2); and

    2. (b)

      if that decision is a refusal to grant the exemption—notice of the reasons for the refusal.

  9. (9)

    The Secretary must give the holder of an exemption:

    1. (a)

      notice of the Secretary’s decision under subsection (5) to revoke the exemption; and

    2. (b)

      notice of the reasons for the revocation.

    Reconsideration of decisions

  10. (10)

    For the purposes of paragraph 48(1)(f) of the Act, the following decisions are prescribed:

    1. (a)

      a decision under subsection (2) or (3) of this section to refuse to grant an exemption;

    2. (b)

      a decision under subsection (5) of this section to revoke an exemption.

  11. (11)

    For the purposes of paragraph 48(3)(b) of the Act:

    1. (a)

      for a decision under subsection (2) of this section to refuse to grant an exemption or a decision under subsection (5) of this section to revoke an exemption—the prescribed period is the period of 28 days beginning on the day on which the person was notified of the decision; or

    2. (b)

      for a decision under subsection (3) of this section to refuse to grant an exemption—the prescribed period is the period of 28 days beginning on the day after the end of the 30‑day period referred to in that subsection.

11Notices to be given if person considers that an exemption from levy or charge applies
  1. (1)

    For the purposes of paragraph 59(2)(c) of the Act, a person (the first person) must give a written notice in accordance with this section if:

    1. (a)

      under this instrument, the first person is required to make and keep records because the first person considers that an exemption from levy or charge applies; and

    2. (b)

      if the exemption did not apply, another person would be liable to pay an equivalent amount, on behalf of the first person, to the Commonwealth or another entity on behalf of the Commonwealth.

    Note: Section 17 of the Act contains an offence and a civil penalty for failing to give the notice in accordance with this instrument.

    Recipient of notice

  2. (2)

    The first person must give the notice to the other person.

    Contents of notice

  3. (3)

    The notice must:

    1. (a)

      specify the particular levy or charge; and

    2. (b)

      specify that the first person considers that an exemption from that levy or charge applies; and

    3. (c)

      set out the nature of the exemption.

    Timing of notice

  4. (4)

    The notice must be given at least 21 days before the day, if the exemption did not apply, the equivalent amount would be due and payable (worked out by assuming no application was made for an exemption under section 10).

12Notices to be given to assist collection agents to complete returns or make records
  1. (1)

    For the purposes of paragraph 59(2)(d) of the Act, a person who is liable to pay an amount as mentioned in paragraph 10(1)(a) of the Act on behalf of a levy payer or charge payer may, in writing and in the approved form, request from the levy payer, charge payer or the proprietor in relation to an abattoir or other premises, particular information:

    1. (a)

      necessary to complete a return that the person is required to give under this instrument; or

    2. (b)

      necessary to make records the person is required to make under this instrument.

  2. (2)

    However, the person may make the request only if the person has not been able, despite making reasonable efforts, to obtain the information.

  3. (3)

    For the purposes of paragraph 59(2)(a) of the Act, a person (the recipient) who receives a written request in accordance with subsection (1) of this section must, within 14 days after receiving the request, give the person making the request a written notice setting out the information requested to the extent to which the information is known to the recipient.

    Note: Section 17 of the Act contains an offence and a civil penalty for failing to give the notice in accordance with this instrument.

Schedule 1Animals and animal products

Note: See section 9.

Part 1‑1Bees and honeyDivision 1Introduction1‑1Simplified outline of this Part

Queen bees

The queen bee levy and queen bee export charge are to be collected.

The levy and charge are generally payable, and returns are generally due, after the end of each quarter in a financial year. However, in certain circumstances levy payers or charge payers may be able to give an annual return and pay the levy or charge after the end of the financial year.

There are no collection agents.

There are record‑keeping obligations.

Honey

The honey levy and honey export charge are to be collected.

For honey sold to a business purchaser or used in the production of other goods, or for honey exported, the levy and charge are generally payable, and returns are generally due, after the end of each quarter in a calendar year. However, in certain circumstances levy payers or charge payers may be able to give an annual return and pay the levy or charge after the end of the calendar year.

For honey sold by retail sale, the levy is payable, and returns are due, after the end of each calendar year.

There are collection agent obligations on selling agents, buying agents, business purchasers or exporting agents.

There are record‑keeping obligations.

Division 2Bees2‑1Obligations of levy payers or charge payers

When queen bee levy due and payable

(1)

For the purposes of section 8 of the Act, for levy imposed on queen bees that are sold by the levy payer in a quarter in a financial year, this table has effect.

Queen bee levy

Item

Matter

Rule

1

When is the levy due and payable?

(a) if the quarter is the threshold quarter in the financial year or any earlier quarter in the year:

(i) if the levy payer must give a return for the threshold quarter under subclause (4)—on the last day of the first calendar month after the end of the threshold quarter; or

(ii) if the levy payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year; or

(b) if the quarter is later than the threshold quarter in the financial year:

(i) if the levy payer must give a return for the later quarter under subclause (4)—on the last day of the first calendar month after the end of the later quarter; or

(ii) if the levy payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year

2

To whom is the levy payable?

The Commonwealth

Note 1: For the definition of threshold quarter, see subclause (3).

Note 2: For penalty for late payment, see section 9 of the Act.

When queen bee export charge due and payable

(2)

For the purposes of section 8 of the Act, for charge imposed on queen bees that are exported from Australia in a quarter in a financial year, this table has effect.

Queen bee export charge

Item

Matter

Rule

1

When is the charge due and payable?

(a) if the quarter is the threshold quarter in the financial year or any earlier quarter in the year:

(i) if the charge payer must give a return for the threshold quarter under subclause (4)—on the last day of the first calendar month after the end of the threshold quarter; or

(ii) if the charge payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year; or

(b) if the quarter is later than the threshold quarter in the financial year:

(i) if the charge payer must give a return for the later quarter under subclause (4)—on the last day of the first calendar month after the end of the later quarter; or

(ii) if the charge payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year

2

To whom is the charge payable?

The Commonwealth

Note 1: For the definition of threshold quarter, see subclause (3).

Note 2: For penalty for late payment, see section 9 of the Act.

Threshold quarter

(3)

The threshold quarter in a financial year, for a person who is a levy payer or charge payer, is the first quarter in that year at the end of which the sum of the amount of levy and charge that the person is liable to pay in relation to queen bees and that year is $50 or more.

Giving quarterly or annual returns

(4)

For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on queen bees, this table has effect.

Quarterly or annual returns

Item

Matter

Rule

1

Who must give a return for a quarter in a financial year?

The following person:

(a) for queen bees sold by the levy payer in the threshold quarter in the year or in a later quarter in the year—the levy payer;

(b) for queen bees exported in the threshold quarter in the year or in a later quarter in the year—the charge payer;

unless the person has an exemption from giving returns for quarters in the year

2

Who must give a return for a financial year?

The levy payer or charge payer for queen bees who has an exemption from giving returns for quarters in the year

3

When must the return be given?

(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or

(b) for a return for a financial year—before the end of August in the next financial year

4

To whom must the return be given?

The Secretary

5

What is the form of the return?

The return:

(a) must be in the appropriate approved form and include the information required by that form; or

(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 2‑3.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(5)

For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on queen bees, this table has effect.

Record‑keeping

Item

Matter

Rule

1

Who must make and keep records?

The levy payer or charge payer

2

What must the levy payer’s records cover?

The records must enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the queen bees

3

What must the charge payer’s records cover?

The records must enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the queen bees

4

For how long must the levy payer or charge payer keep the records?

Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 2‑2.

2‑2Obligations of persons claiming levy or charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

  1. (a)

    queen bees are bred in Australia and in a financial year are sold by the person who is the breeder and the person considers that an exemption from levy applies; or

  2. (b)

    queen bees are bred in Australia and in a financial year are exported from Australia and the person who exports the queen bees considers that an exemption from charge applies.

Record‑keeping

Item

Matter

Rule

1

Who must make and keep records?

The person

2

What must the records cover?

The records must contain details that are relevant to working out whether the exemption applies

3

For how long must the person keep the records?

Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

2‑3Process for obtaining exemption from giving quarterly returns – levy payers or charge payers
  1. (1)

    A person who:

    1. (a)

      is a levy payer for levy imposed on queen bees that are sold by the levy payer in a financial year; or

    2. (b)

      is a charge payer for charge imposed on queen bees that are exported in a financial year;

    is not required to give returns for quarters in the year if:

    1. (c)

      the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

    2. (d)

      the person applies before the end of the threshold quarter in the year; and

    3. (e)

      the Secretary grants the exemption under section 10.

  2. (2)

    The person may apply only if the person reasonably believes that the sum of the amount of levy and charge that the person will pay, or will be likely to pay, in relation to queen bees and the financial year will be less than $2,000.

    Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

2‑4Application provisions
  1. (1)

    This Division applies in relation to levy imposed by clause 2‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on queen bees only if the rate of the levy on queen bees is greater than nil.

  2. (2)

    This Division applies in relation to charge imposed by clause 2‑1 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on queen bees only if the rate of the charge on queen bees is greater than nil.

Division 3Honey3‑1Obligations of levy payers or charge payers

When honey levy due and payable

(1)

For the purposes of section 8 of the Act, for:

  1. (a)

    levy imposed on honey that is sold by the levy payer in a quarter in a calendar year (other than by retail sale); or

  2. (b)

    levy imposed on honey that is sold by the levy payer by retail sale in a calendar year; or

  3. (c)

    levy imposed on honey that is used by the levy payer in a quarter in a calendar year in the production of other goods;

this table has effect.

Honey levy

Item

Matter

Rule

1

For honey sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?

(a) if the liable collection agent must give a return for the quarter under subclause 3‑2(3)—on the last day of the first calendar month after the end of the quarter; or

(b) if the liable collection agent must give a return for the calendar year under subclause 3‑2(3)—on the last day of February in the next calendar year

2

For honey sold by retail sale, when is the levy due and payable?

On the last day of February in the next calendar year

3

For honey used by the levy payer in the production of other goods, when is the levy due and payable?

(a) if the quarter is the threshold quarter in the calendar year or any earlier quarter in the year:

(i) if the levy payer must give a return for the threshold quarter under subclause (5)—on the last day of the first calendar month after the end of the threshold quarter; or

(ii) if the levy payer must give a return for the calendar year under subclause (5)—on the last day of February in the next calendar year; or

(b) if the quarter is later than the threshold quarter in the calendar year:

(i) if the levy payer must give a return for the later quarter under subclause (5)—on the last day of the first calendar month after the end of the later quarter; or

(ii) if the levy payer must give a return for the calendar year under subclause (5)—on the last day of February in the next calendar year

4

To whom is the levy payable?

The Commonwealth

Note 1: For item 1, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 3‑2.

If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.

Note 2: For penalty for late payment, see section 9 of the Act.

Threshold quarter

(2)

The threshold quarter in a calendar year, for a levy payer, is the first quarter in that year at the end of which the sum of the following is more than 1,500 kilograms:

  1. (a)

    the total quantity of honey sold by the levy payer by retail sale in that year;

  2. (b)

    the total quantity of honey that is used by the levy payer in that year in the production of other goods.

(3)

Subclause (2) does not apply to honey covered by subclause 3‑2(1) or (2) of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024.

When honey export charge due and payable

(4)

For the purposes of section 8 of the Act, for charge imposed on honey that is exported from Australia in a quarter in a calendar year, this table has effect.

Honey export charge

Item

Matter

Rule

1

For honey exported through an exporting agent, when is the charge due and payable?

(a) if that agent must give a return for the quarter under subclause 3‑2(3)—on the last day of the first calendar month after the end of the quarter; or

(b) if that agent must give a return for the calendar year under subclause 3‑2(3)—on the last day of February in the next calendar year

2

For honey exported other than through an exporting agent, when is the charge due and payable?

(a) if the charge payer must give a return for the quarter under subclause (5)—on the last day of the first calendar month after the end of the quarter; or

(b) if the charge payer must give a return for the calendar year under subclause (5)—on the last day of February in the next calendar year

3

To whom is the charge payable?

The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 3‑2.

If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving quarterly or annual returns

(5)

For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on honey, this table has effect.

Quarterly or annual returns

Item

Matter

Rule

1

Who must give a return for a quarter in a calendar year?

The following person:

(a) for honey used by the levy payer in the threshold quarter in the year or in a later quarter in the year in the production of other goods—the levy payer;

(b) for honey exported in the quarter other than through an exporting agent—the charge payer;

unless the person has an exemption from giving returns for quarters in the year

2

Who must give a return for a calendar year?

The following person:

(a) for honey sold by the levy payer by retail sale in the year—the levy payer;

(b) for honey used by the levy payer in the year in the production of other goods—the levy payer who has an exemption from giving returns for quarters in the year;

(c) the charge payer for honey who has an exemption from giving returns for quarters in the year

3

When must the return be given?

(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or

(b) for a return for a calendar year—before the end of February in the next calendar year

4

To whom must the return be given?

The Secretary

5

What is the form of the return?

The return:

(a) must be in the appropriate approved form and include the information required by that form; or

(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 3‑4.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(6)

For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on honey, this table has effect.

Record‑keeping

Item

Matter

Rule

1

Who must make and keep records?

The levy payer or charge payer

2

What must the levy payer’s records cover?

The records must:

(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or

(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the honey

3

What must the charge payer’s records cover?

The records must:

(a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or

(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the honey

4

For how long must the levy payer or charge payer keep the records?

Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the levy or charge is imposed

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

3‑2Obligations of collection agents
  1. (1)

    This clause sets out obligations that are imposed on a person if:

    1. (a)

      levy is imposed on honey that is sold by the levy payer in a quarter in a calendar year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or

    2. (b)

      charge is imposed on honey that is exported in a quarter in a calendar year through an exporting agent (the export case).

    Payment of equivalent amounts

  2. (2)

    For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts

Item

Matter

Rule

1

Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the honey?

The following person:

(a) the liable collection agent in the sale case;

(b) the exporting agent in the export case

2

When is the equivalent amount due and payable?

(a) if the person must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or

(b) if the person must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year

3

To whom is the equivalent amount payable?

The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For penalty for late payment, see section 11 of the Act.

Giving quarterly or annual returns

(3)

For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Quarterly or annual returns

Item

Matter

Rule

1

Who must give a return for the quarter?

The following person:

(a) the liable collection agent in the sale case;

(b) the exporting agent in the export case;

unless the person has an exemption from giving returns for quarters in the calendar year

2

Who must give a return for the calendar year?

The following person:

(a) the liable collection agent in the sale case if the person has an exemption from giving returns for quarters in the year;

(b) the exporting agent in the export case if the person has an exemption from giving returns for quarters in the year

3

When must the return be given?

(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or

(b) for a return for a calendar year—before the end of February in the next calendar year

4

To whom must the return be given?

The Secretary

5

What is the form of the return?

The return:

(a) must be in the appropriate approved form and include the information required by that form; or

(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 3‑5.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4)

For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping

Item

Matter

Rule

1

Who must make and keep records?

The following person:

(a) the liable collection agent in the sale case;

(b) the exporting agent in the export case

2

What must the records cover?

The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the honey

3

For how long must the person keep the records?

Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the honey is sold or exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

3‑3Obligations of persons claiming levy or charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if honey is produced in Australia by a bee of the species Apis mellifera and one of the following applies:

  1. (a)

    in a calendar year the honey is sold by the person who owns the honey immediately before the sale and the person considers that an exemption from levy applies;

  2. (b)

    in a calendar year the honey is used in Australia in the production of other goods by the person who owns the honey immediately before the honey begins to be so used and the person considers that an exemption from levy applies;

  3. (c)

    in a calendar year the honey is exported from Australia and the person who exports the honey considers that an exemption from charge applies.

Record‑keeping

Item

Matter

Rule

1

Who must make and keep records?

The person

2

What must the records cover?

The records must contain details that are relevant to working out whether the exemption applies

3

For how long must the person keep the records?

Until the end of the period of 5 years beginning on the day after the end of the calendar year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

3‑4Process for obtaining exemption from giving quarterly returns – levy payers or charge payers
  1. (1)

    A person who:

    1. (a)

      is a levy payer for levy imposed on honey that is used by the levy payer in a calendar year in the production of other goods; or

    2. (b)

      is a charge payer for charge imposed on honey that is exported in a calendar year other than through an exporting agent;

    is not required to give returns for quarters in the year if:

    1. (c)

      the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

    2. (d)

      either:

      1. (i)

        if paragraph (a) applies—the person applies before the end of the threshold quarter in the year; or

      2. (ii)

        if paragraph (b) applies—the person applies before the end of the first quarter in the year in which such charge is imposed; and

    3. (e)

      the Secretary grants the exemption under section 10.

  2. (2)

    The person may apply only if the person reasonably believes that the sum of the amount of levy and charge that the person will pay, or will be likely to pay, in relation to honey and the calendar year will be less than $4,000.

    Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

3‑5Process for obtaining exemption from giving quarterly returns – collection agents
  1. (1)

    For the purposes of subclause 3‑2(3), a person is not required to give returns for quarters in the calendar year if:

    1. (a)

      the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

    2. (b)

      the person applies before the end of the first quarter in the year in which levy or charge is imposed on honey where the person is liable to pay an equivalent amount; and

    3. (c)

      the Secretary grants the exemption under section 10.

  2. (2)

    The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to honey and the calendar year will be less than $4,000.

    Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

Part 1‑2Chickens and eggsDivision 4Introduction4‑1Simplified outline of this Part

Laying chickens

The laying chicken levy is to be collected.

The levy is generally payable, and returns are generally due, after the end of each calendar month.

There are no collection agents.

There are record‑keeping obligations.

Eggs

The egg levy is to be collected.

The levy is payable, and returns are due, after the end of each calendar month.

There are collection agent obligations on persons who carry on operations in Australia through selling laying chickens.

There are record‑keeping obligations.

Meat chickens

The meat chicken levy is to be collected.

The levy is generally payable, and returns are generally due, after the end of each calendar month.

There are no collection agents.

There are record‑keeping obligations.

Division 5Laying chickens and eggsSubdivision 5‑ALaying chickens5‑1Obligations of levy payers

When laying chicken levy due and payable

(1)

For the purposes of section 8 of the Act, for levy imposed by clause 5‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on laying chickensthat are hatched in a calendar month in a financial year at a hatchery in Australia, this table has effect.

Laying chicken levy

Item

Matter

Rule

1

When is the levy due and payable?

(a) if the calendar month is the threshold calendar month in the financial year or any earlier calendar month in the year—on the last day of the second calendar month after the threshold calendar month; or

(b) if the calendar month is later than the threshold calendar month in the financial year—on the last day of the second calendar month after the later calendar month

2

To whom is the levy payable?

The Commonwealth

Note: For penalty for late payment, see section 9 of the Act.

(2)

The threshold calendar month in a financial year, in relation to a hatchery and laying chickens, is the first calendar month in that year at the end of which the total number of laying chickens that are hatched at the hatchery in that year is 1,060 or more.

(3)

Laying chickens covered by subclause 5‑2(2) of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 are not counted for the purposes of subclause (2) of this clause.

Giving monthly returns

(4)

For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 5‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on laying chickens, this table has effect.

Monthly returns

Item

Matter

Rule

1

Who must give a return for a calendar month in a financial year?

For laying chickens hatched in the threshold calendar month in the year or in a later calendar month in the year—the levy payer

2

When must the return be given?

(a) for the threshold calendar month in the year—before the end of the second calendar month after the threshold calendar month; or

(b) for a later calendar month in the year—before the end of the second calendar month after the later calendar month

3

To whom must the return be given?

The Secretary

4

What is the form of the return?

The return:

(a) must be in the appropriate approved form and include the information required by that form; or

(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(5)

For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 5‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on laying chickens, this table has effect.

Record‑keeping

Item

Matter

Rule

1

Who must make and keep records?

The levy payer

2

What must the records cover?

The records must enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the laying chickens

3

For how long must the levy payer keep the records?

Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 5‑2 of this Schedule.

5‑2Obligations of persons claiming levy exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if laying chickens are hatched in a financial year at a hatchery in Australia and the proprietor of the hatchery considers that an exemption from levy applies under clause 5‑2 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024.

Record‑keeping

Item

Matter

Rule

1

Who must make and keep records?

The proprietor

2

What must the records cover?

The records must contain details that are relevant to working out whether the exemption applies

3

For how long must the proprietor keep the records?

Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Subdivision 5‑BEggs5‑3Obligations of levy payers

When egg levy due and payable

(1)

For the purposes of section 8 of the Act, for:

  1. (a)

    levy imposed by clause 5‑6 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on laying chickens that are purchased by the levy payer in a calendar month in a financial year; or

  2. (b)

    levy imposed by clause 5‑6 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on laying chickens that are released from a hatchery into a commercial egg production facility in a calendar month in a financial year;

this table has effect.

Egg levy

Item

Matter

Rule

1

For laying chickens purchased, when is the levy due and payable?

On the last day of the next calendar month

2

For laying chickens released from a hatchery into a commercial egg production facility, when is the levy due and payable?

On the last day of the next calendar month

3

To whom is the levy payable?

The Commonwealth

Note 1: For item 1, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 5‑4 of this Schedule.

If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.

Note 2: For when laying chickens are purchased, see clause 5‑6 of this Schedule.

Note 3: For penalty for late payment, see section 9 of the Act.

Giving monthly returns

(2)

For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 5‑6 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on laying chickens, this table has effect.

Monthly returns

Item

Matter

Rule

1

Who must give a return for a calendar month in a financial year?

For laying chickens that are released from a hatchery into a commercial egg production facility in the month—the levy payer

2

When must the return be given?

Before the end of the next calendar month

3

To whom must the return be given?

The Secretary

4

What is the form of the return?

The return:

(a) must be in the appropriate approved form and include the information required by that form; or

(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3)

For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 5‑6 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on laying chickens, this table has effect.

Record‑keeping

Item

Matter

Rule

1

Who must make and keep records?

The levy payer

2

What must the records cover?

The records must:

(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or

(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the laying chickens

3

For how long must the levy payer keep the records?

Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 5‑5 of this Schedule.

5‑4Obligations of collection agents
  1. (1)

    This clause sets out obligations that are imposed on a person if:

    1. (a)

      levy is imposed by clause 5‑6 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on laying chickens; and

    2. (b)

      the laying chickens are purchased by the levy payer in a calendar month in a financial year from the proprietor of a hatchery in Australia.

    Note: For when laying chickens are purchased, see clause 5‑6 of this Schedule.

    Payment of equivalent amounts

  2. (2)

    For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts

Item

Matter

Rule

1

Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the laying chickens?

The proprietor of the hatchery

2

When is the equivalent amount due and payable?

On the last day of the next calendar month

3

To whom is the equivalent amount payable?

The Commonwealth

Note: For penalty for late payment, see section 11 of the Act.

Giving monthly returns

(3)

For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Monthly returns

Item

Matter

Rule

1

Who must give a return for the calendar month?

The proprietor of the hatchery

2

When must the return be given?

Before the end of the next calendar month

3

To whom must the return be given?

The Secretary

4

What is the form of the return?

The return:

(a) must be in the appropriate approved form and include the information required by that form; or

(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4)

For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping

Item

Matter

Rule

1

Who must make and keep records?

The proprietor of the hatchery

2

What must the records cover?

The records must enable the proprietor to substantiate the equivalent amount payable and paid by the proprietor in relation to the laying chickens

3

For how long must the proprietor keep the records?

Until the end of the period of 5 years beginning on the day after the end of the financial year in which the laying chickens are purchased

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

5‑5Obligations of persons claiming levy exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

  1. (a)

    laying chickens are purchased by a person in a financial year from the proprietor of a hatchery in Australia for use in the commercial production of eggs and the person considers that an exemption from levy applies under clause 5‑7 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024; or

  2. (b)

    laying chickens are released from a hatchery into a commercial egg production facility in Australia in a financial year for keeping for use in the commercial production of eggs and the person keeping the chickens considers that an exemption from levy applies under clause 5‑7 of that Schedule.

Record‑keeping

Item

Matter

Rule

1

Who must make and keep records?

The person

2

What must the records cover?

The records must contain details that are relevant to working out whether the exemption applies

3

For how long must the person keep the records?

Until the end of the period of 5 years beginning on the day after the end of the financial year

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: For when laying chickens are purchased, see clause 5‑6 of this Schedule.

5‑6When are laying chickens purchased?

For the purpose of this Subdivision, laying chickens are taken to be purchased when the first payment for the laying chickens is made, whether the payment represents the whole, or a part, of the purchase price for the laying chickens.

Division 6Meat chickens6‑1Obligations of levy payers

When meat chicken levy due and payable

(1)

For the purposes of section 8 of the Act, for levy imposed on meat chickensthat are hatched in a calendar month in a financial year at a hatchery in Australia, this table has effect.

Meat chicken levy

Item

Matter

Rule

1

When is the levy due and payable?

(a) if the calendar month is the threshold calendar month in the financial year or any earlier calendar month in the year—on the last day of the second calendar month after the threshold calendar month; or

(b) if the calendar month is later than the threshold calendar month in the financial year—on the last day of the second calendar month after the later calendar month

2

To whom is the levy payable?

The Commonwealth

Note: For penalty for late payment, see section 9 of the Act.

(2)

The threshold calendar month in a financial year, in relation to a hatchery and meat chickens, is the first calendar month in that year at the end of which the total number of meat chickens that are hatched at the hatchery in that year is 20,000 or more.

(3)

Meat chickens covered by subclause 6‑2(2) of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 are not counted for the purposes of subclause (2) of this clause.

Giving monthly returns

(4)

For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on meat chickens, this table has effect.

Monthly returns

Item

Matter

Rule

1

Who must give a return for a calendar month in a financial year?

For meat chickens hatched in the threshold calendar month in the year or in a later calendar month in the year—the levy payer

2

When must the return be given?

(a) for the threshold calendar month in the year—before the end of the second calendar month after the threshold calendar month; or

(b) for a later calendar month in the year—before the end of the second calendar month after the later calendar month

3

To whom must the return be given?

The Secretary

4

What is the form of the return?

The return:

(a) must be in the appropriate approved form and include the information required by that form; or

(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(5)

For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on meat chickens, this table has effect.

Record‑keeping

Item

Matter

Rule

1

Who must make and keep records?

The levy payer

2

What must the records cover?

The records must enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the meat chickens

3

For how long must the levy payer keep the records?

Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 6‑2.

6‑2Obligations of persons claiming levy exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if meat chickens are hatched in a financial year at a hatchery in Australia and the proprietor of the hatchery considers that an exemption from levy applies.

Record‑keeping

Item

Matter

Rule

1

Who must make and keep records?

The proprietor

2

What must the records cover?

The records must contain details that are relevant to working out whether the exemption applies

3

For how long must the proprietor keep the records?

Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Part 1‑3LivestockDivision 7Introduction7‑1Simplified outline of this Part

Buffaloes

The buffalo slaughter levy and buffalo export charge are to be collected.

The levy and charge are payable, and returns are due, after the end of each calendar month.

There are collection agent obligations on proprietors of abattoirs and exporting agents.

There are record‑keeping obligations.

Cattle

The cattle slaughter levy, the cattle transaction levy, the cattle exporter charge and 2 cattle owner charges are to be collected.

The levies and charges are generally payable, and returns are generally due, after the end of each calendar month. For some cattle transactions, the cattle transaction levy is payable, and returns are due, after the end of each financial year.

There are collection agent obligations on selling agents, buying agents, business purchasers, proprietors of abattoirs or exporting agents.

There are record‑keeping obligations.

Deer

The deer slaughter levy is to be collected.

The levy is payable, and returns are due, after the end of each calendar month.

There are collection agent obligations on proprietors of abattoirs.

There are record‑keeping obligations.

Goats

The goat slaughter levy, the goat transaction levy, the goat exporter charge and 2 goat owner charges are to be collected.

The levies and charges are generally payable, and returns are generally due, after the end of each calendar month. For some goat transactions, the goat transaction levy is payable, and returns are due, after the end of each financial year.

There are collection agent obligations on selling agents, buying agents, business purchasers, proprietors of abattoirs or exporting agents.

There are record‑keeping obligations.

Horses

The horse slaughter levy, thoroughbred horse levy and horse biosecurity response levy are to be collected.

The horse slaughter levy is payable, and returns are due, after the end of each calendar month. There are collection agent obligations on proprietors of abattoirs.

The thoroughbred horse levy on a mare is payable after the end of each period of 3 months beginning on 1 March, 1 June, 1 September or 1 December. The thoroughbred horse levy on a stallion is payable after the end of each period of 12 months beginning on 1 March.

The horse biosecurity response levy is payable, and returns are due, after the end of each calendar month. There are no collection agents.

There are record‑keeping obligations.

Pigs

The pig slaughter levy is to be collected.

The levy is payable, and returns are due, after the end of each calendar month.

There are collection agent obligations on proprietors of abattoirs.

There are record‑keeping obligations.

Sheep and lambs

The sheep and lambs slaughter levy, the sheep and lambs transaction levy, the sheep and lambs exporter charge and 2 sheep and lambs owner charges are to be collected.

The levies and charges are generally payable, and returns are generally due, after the end of each calendar month. For some sheep and lambs transactions, the sheep and lambs transaction levy is payable, and returns are due, after the end of each financial year.

There are collection agent obligations on selling agents, buying agents, business purchasers, proprietors of abattoirs or exporting agents.

There are record‑keeping obligations.

Division 8BuffaloesSubdivision 8‑ABuffalo slaughter levy8‑1Obligations of levy payers

When buffalo slaughter levy due and payable

(1)

For the purposes of section 8 of the Act, for levy imposed on the slaughter of buffaloes in a calendar month, this table has effect.

Buffalo slaughter levy

Item

Matter

Rule

1

When is the levy due and payable?

On the last day of the next calendar month

2

To whom is the levy payable?

The Commonwealth

Note 1: The levy payer is the person who owns the buffaloes at the time of the slaughter.

If the levy payer is the proprietor of the abattoir, the proprietor needs to pay levy.

If another person is the levy payer, the proprietor of the abattoir (as a collection agent) is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 8‑2.

If the proprietor pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the proprietor to deduct amounts from money received by the proprietor on behalf of the levy payer or money payable by the proprietor to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving monthly returns

(2)

For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on the slaughter of buffaloes, this table has effect.

Monthly returns

Item

Matter

Rule

1

Who must give a return for a calendar month?

For buffaloes slaughtered in the month where the levy payer is the proprietor of the abattoir—the levy payer

2

When must the return be given?

Before the end of the next calendar month

3

To whom must the return be given?

The Secretary

4

What is the form of the return?

The return:

(a) must be in the appropriate approved form and include the information required by that form; or

(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

2

Who must give a return for a financial year?

The charge payer for wine in relation to which charge is due and payable on an annual basis for that year

3

When must the return be given?

(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or

(b) for a return for a financial year—before the end of July in the next financial year

4

To whom must the return be given?

The Secretary

5

What is the form of the return?

The return:

(a) must be in the appropriate approved form and include the information required by that form; or

(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3)

For the purposes of paragraph 59(2)(b) of the Act, for charge imposed on wine, this table has effect.

Record‑keeping

Item

Matter

Rule

1

Who must make and keep records?

The charge payer

2

What must the records cover?

The records must enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the wine

3

For how long must the charge payer keep the records?

Until the end of the period of 5 years beginning on the day after the end of the financial year in which the charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a charge exemption has record‑keeping obligations, see clause 70‑2.

Automatic entitlement to pay charge on an annual basis

(4)

A charge payer has an automatic entitlement to pay charge on an annual basis for a financial year if:

  1. (a)

    for the financial year beginning on 1 July 2025—both of the following apply:

    1. (i)

      the charge payer was liable to pay charge imposed by Schedule 13 to the former Primary Industries (Customs) Charges Act 1999 on wine for the financial year beginning on 1 July 2024;

    2. (ii)

      the total amount payable by the charge payer on wine for the financial year beginning on 1 July 2024 was less than $1,000 and that amount was payable on an annual basis; or

  2. (b)

    for a financial year beginning on or after 1 July 2026—both of the following apply:

    1. (i)

      the charge payer was liable to pay charge on wine for the previous financial year;

    2. (ii)

      the total amount of charge on wine payable by the charge payer for the previous financial year was less than $1,000 and that amount was payable on an annual basis.

70‑2Obligations of persons claiming charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if wine is produced in Australia and in a financial year is exported from Australia and the person who holds a licence under regulations under the Wine Australia Act 2013 for that export considers that an exemption from charge applies.

Record‑keeping

Item

Matter

Rule

1

Who must make and keep records?

The person

2

What must the records cover?

The records must contain details that are relevant to working out whether the exemption applies

3

For how long must the person keep the records?

Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

70‑3Process for obtaining approval to pay wine export charge annually
  1. (1)

    A person who is a charge payer for charge imposed on wine that is exported in a financial year (the current year) may apply to the Secretary for an approval to pay the charge on an annual basis for that year.

    Note: If the charge payer holds an approval under this clause for the current year, wine export charge payable by the person for that year is due and payable on 31 July in the next financial year.

  2. (2)

    An application under this clause:

    1. (a)

      must be made in writing; and

    2. (b)

      must include all of the following information:

      1. (i)

        the person’s full name;

      2. (ii)

        the person’s business or residential address (not being a post office box or post office bag);

      3. (iii)

        the person’s ABN (if any);

      4. (iv)

        if the person is a company and does not have an ABN—the person’s ACN;

      5. (v)

        the total amount of applicable wine export charge that was payable by the person for each of the previous 3 financial years; and

    3. (c)

      must be made before the end of the first quarter in the current year in which charge is imposed on wine exported by the person; and

    4. (d)

      may include any other information the person considers relevant to the application.

    Note: For applicable wine export charge, see subclause (11).

  3. (3)

    The person may apply only if:

    1. (a)

      the person reasonably believes that the total amount of charge that the person will pay, or will be likely to pay, in relation to wine and the current year will be less than $1,000; and

    2. (b)

      the person does not have an automatic entitlement to pay charge on an annual basis for the current year under subclause 70‑1(4).

    Secretary’s decision on application

  4. (4)

    The Secretary must, before the end of the period of 30 days beginning on the day the Secretary receives the application, grant, or refuse to grant, the approval.

  5. (5)

    If the Secretary does not make a decision before the end of that 30‑day period, the Secretary is taken to have made a decision to refuse to grant the approval.

    Matters for Secretary to consider

  6. (6)

    In making a decision on an application for an approval, the Secretary must have regard to the following:

    1. (a)

      the likelihood that the total amount of charge imposed on wine that the person will be liable to pay for the current year will be less than $1,000;

    2. (b)

      the total amount of applicable wine export charge that was payable by the person for each of the previous 3 financial years.

  7. (7)

    Subclause (6) does not limit the matters to which the Secretary may have regard.

    Notice of decisions

  8. (8)

    The Secretary must give the applicant for an approval:

    1. (a)

      notice of the Secretary’s decision under subclause (4); and

    2. (b)

      for a refusal decision—notice of the reasons for the refusal.

    Reconsideration of decisions

  9. (9)

    For the purposes of paragraph 48(1)(f) of the Act, a decision under subclause (4) or (5) of this clause to refuse to grant an approval is prescribed.

  10. (10)

    For the purposes of paragraph 48(3)(b) of the Act:

    1. (a)

      for a decision under subclause (4) of this clause to refuse to grant an approval—the prescribed period is the period of 28 days beginning on the day on which the person was notified of the reviewable decision; or

    2. (b)

      for a decision under subclause (5) of this clause to refuse to grant an approval—the prescribed period is the period of 28 days beginning on the day after the end of the 30‑day period referred to in that subclause.

    Applicable wine export charge

  11. (11)

    The applicable wine export charge for a financial year is:

    1. (a)

      for a financial year beginning before 1 July 2025—the charge imposed by Schedule 13 to the former Primary Industries (Customs) Charges Act 1999 on wine that is exported from Australia; or

    2. (b)

      for a financial year beginning on or after 1 July 2025—the charge imposed by clause 70‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on wine that is exported from Australia.

Part 2‑5Other plants and plant productsDivision 71Introduction71‑1Simplified outline of this Part

Fodder

The fodder export charge is to be collected.

The charge is payable, and returns are due, after the end of each quarter in a financial year.

There are no collection agents.

There are record‑keeping obligations.

Nursery products

The nursery container levy is to be collected.

The levy is payable, and returns are due, after the end of each quarter in a financial year.

There are collection agent obligations on persons who carry on operations in Australia through selling nursery containers.

There are record‑keeping obligations.

Tea tree oil

The tea tree oil levy and tea tree oil export charge are to be collected.

For tea tree oil sold to a business purchaser, or for tea tree oil exported, the levy and charge are generally payable, and returns are generally due, after the end of each period of 6 months beginning on 1 January or 1 July. For tea tree oil sold by retail sale, the levy is payable, and returns are due, after the end of each financial year.

There are collection agent obligations on selling agents, buying agents, business purchasers or exporting agents.

There are record‑keeping obligations.

Turf

The turf levy and turf export charge are to be collected.

The levy and charge are generally payable, and returns are generally due, after the end of each quarter in a financial year. However, in certain circumstances levy payers or charge payers may be able to give an annual return and pay the levy or charge after the end of the financial year.

There are no collection agents.

There are record‑keeping obligations.

Division 72Fodder72‑1Obligations of charge payers

When fodder export charge due and payable

(1)

For the purposes of section 8 of the Act, for charge imposed on fodder that is exported from Australia in a quarter in a financial year, this table has effect.

Fodder export charge

Item

Matter

Rule

1

When is the charge due and payable?

On the last day of the first calendar month after the end of the quarter

2

To whom is the charge payable?

The Commonwealth

Note: For penalty for late payment, see section 9 of the Act.

Giving quarterly returns

(2)

For the purposes of paragraph 59(2)(a) of the Act, for charge imposed on fodder, this table has effect.

Quarterly returns

Item

Matter

Rule

1

Who must give a return for a quarter in a financial year?

For fodder exported in the quarter—the charge payer

2

When must the return be given?

Before the end of the first calendar month after the end of the quarter

3

To whom must the return be given?

The Secretary

4

What is the form of the return?

The return:

(a) must be in the appropriate approved form and include the information required by that form; or

(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3)

For the purposes of paragraph 59(2)(b) of the Act, for charge imposed on fodder, this table has effect.

Record‑keeping

Item

Matter

Rule

1

Who must make and keep records?

The charge payer

2

What must the records cover?

The records must enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the fodder

3

For how long must the charge payer keep the records?

Until the end of the period of 5 years beginning on the day after the end of the financial year in which the charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a charge exemption has record‑keeping obligations, see clause 72‑2.

72‑2Obligations of persons claiming charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if fodder is produced in Australia and in a financial year is exported from Australia and the person who exports the fodder considers that an exemption from charge applies.

Record‑keeping

Item

Matter

Rule

1

Who must make and keep records?

The person

2

What must the records cover?

The records must contain details that are relevant to working out whether the exemption applies

3

For how long must the person keep the records?

Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Division 73Nursery products73‑1Obligations of levy payers

When nursery container levy due and payable

(1)

For the purposes of section 8 of the Act, for levy imposed by clause 73‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on containers that are purchased by the levy payer in a quarter in a financial year, this table has effect.

Nursery container levy

Item

Matter

Rule

1

For containers purchased from a person who carries on operations in Australia, when is the levy due and payable?

On the last day of the first calendar month after the end of the quarter

2

For containers purchased from a person who carries on operations outside Australia but does not carry on any operations in Australia, when is the levy due and payable?

On the last day of the first calendar month after the end of the quarter

3

To whom is the levy payable?

The Commonwealth

Note 1: For item 1, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 73‑2 of this Schedule.

If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.

Note 2: For when containers are purchased, see clause 73‑3 of this Schedule.

Note 3: For penalty for late payment, see section 9 of the Act.

Giving quarterly returns

(2)

For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 73‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on containers, this table has effect.

Quarterly returns

Item

Matter

Rule

1

Who must give a return for a quarter in a financial year?

For containers purchased by the levy payer in the quarter from a person who carries on operations outside Australia but does not carry on any operations in Australia—the levy payer

2

When must the return be given?

Before the end of the first calendar month after the end of the quarter

3

To whom must the return be given?

The Secretary

4

What is the form of the return?

The return:

(a) must be in the appropriate approved form and include the information required by that form; or

(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Note 2: For when containers are purchased, see clause 73‑3 of this Schedule.

Making and keeping records

(3)

For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 73‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on containers, this table has effect.

Record‑keeping

Item

Matter

Rule

1

Who must make and keep records?

The levy payer

2

What must the records cover?

The records must:

(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or

(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the containers

3

For how long must the levy payer keep the records?

Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

73‑2Obligations of collection agents
  1. (1)

    This clause sets out obligations that are imposed on a person (the seller) if:

    1. (a)

      levy is imposed by clause 73‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on containers; and

    2. (b)

      the containers are purchased by the levy payer in a quarter in a financial year from the seller and the seller carries on operations in Australia.

    Note: For when containers are purchased, see clause 73‑3 of this Schedule.

    Payment of equivalent amounts

  2. (2)

    For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts

Item

Matter

Rule

1

Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the containers?

The seller

2

When is the equivalent amount due and payable?

On the last day of the first calendar month after the end of the quarter

3

To whom is the equivalent amount payable?

The Commonwealth

Note: For penalty for late payment, see section 11 of the Act.

Giving quarterly returns

(3)

For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Quarterly returns

Item

Matter

Rule

1

Who must give a return for the quarter?

The seller

2

When must the return be given?

Before the end of the first calendar month after the end of the quarter

3

To whom must the return be given?

The Secretary

4

What is the form of the return?

The return:

(a) must be in the appropriate approved form and include the information required by that form; or

(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4)

For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping

Item

Matter

Rule

1

Who must make and keep records?

The seller

2

What must the records cover?

The records must enable the seller to substantiate the equivalent amount payable and paid by the seller in relation to the containers

3

For how long must the seller keep the records?

Until the end of the period of 5 years beginning on the day after the end of the financial year in which the containers are purchased

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

73‑3When are containers purchased?

For the purpose of this Division:

  1. (a)

    containers are taken to be purchased by a person from a person who carries on operations in Australia when the first payment for the containers is made, whether the payment represents the whole, or a part, of the purchase price for the containers; and

  2. (b)

    containers are taken to be purchased by a person (the first person) from a person who carries on operations outside Australia but does not carry on any operations in Australia when the first person takes possession of the containers.

Division 74Tea tree oil74‑1Obligations of levy payers or charge payers

When tea tree oil levy due and payable

(1)

For the purposes of section 8 of the Act, for:

  1. (a)

    levy imposed on tea tree oil that is sold by the levy payer in a period of 6 months beginning on 1 July or 1 January (other than by retail sale); or

  2. (b)

    levy imposed on tea tree oil that is sold by the levy payer by retail sale in a financial year;

this table has effect.

Tea tree oil levy

Item

Matter

Rule

1

For tea tree oil sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?

On the last day of the first calendar month after the end of the 6‑month period

2

For tea tree oil sold by retail sale, when is the levy due and payable?

On 31 August in the next financial year

3

To whom is the levy payable?

The Commonwealth

Note 1: For item 1, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 74‑2.

If the agent pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.

Note 2: For penalty for late payment, see section 9 of the Act.

When tea tree oil export charge due and payable

(2)

For the purposes of section 8 of the Act, for charge imposed on tea tree oil that is exported from Australia in a period of 6 months beginning on 1 July or 1 January, this table has effect.

Tea tree oil export charge

Item

Matter

Rule

1

For tea tree oil exported through an exporting agent, when is the charge due and payable?

On the last day of the first calendar month after the end of the 6‑month period

2

For tea tree oil exported other than through an exporting agent, when is the charge due and payable?

On the last day of the first calendar month after the end of the 6‑month period

3

To whom is the charge payable?

The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 74‑2.

If the agent pays that amount, the charge payer’s liability to pay the charge is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving 6‑monthly or annual returns

(3)

For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on tea tree oil, this table has effect.

6‑monthly or annual returns

Item

Matter

Rule

1

Who must give a return for a period of 6 months beginning on 1 July or 1 January?

For tea tree oil exported in the 6‑month period other than through an exporting agent—the charge payer

2

Who must give a return for a financial year?

For tea tree oil sold by the levy payer by retail sale in the year—the levy payer

3

When must the return be given?

(a) for a return for a period of 6 months beginning on 1 July or 1 January—before the end of the first calendar month after the end of the 6‑month period; or

(b) for a return for a financial year—before the end of August in the next financial year

4

To whom must the return be given?

The Secretary

5

What is the form of the return?

The return:

(a) must be in the appropriate approved form and include the information required by that form; or

(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4)

For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on tea tree oil, this table has effect.

Record‑keeping

Item

Matter

Rule

1

Who must make and keep records?

The levy payer or charge payer

2

What must the levy payer’s records cover?

The records must:

(a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or

(b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the tea tree oil

3

What must the charge payer’s records cover?

The records must:

(a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or

(b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the tea tree oil

4

For how long must the levy payer or charge payer keep the records?

Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 74‑3.

74‑2Obligations of collection agents
  1. (1)

    This clause sets out obligations that are imposed on a person if:

    1. (a)

      levy is imposed on tea tree oil that is sold by the levy payer in a period of 6 months beginning on 1 July or 1 January to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or

    2. (b)

      charge is imposed on tea tree oil that is exported from Australia in a period of 6 months beginning on 1 July or 1 January through an exporting agent (the export case).

    Payment of equivalent amounts

  2. (2)

    For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts

Item

Matter

Rule

1

Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the tea tree oil?

The following person:

(a) the liable collection agent in the sale case;

(b) the exporting agent in the export case

2

When is the equivalent amount due and payable?

On the last day of the first calendar month after the end of the 6‑month period

3

To whom is the equivalent amount payable?

The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For penalty for late payment, see section 11 of the Act.

Giving 6‑monthly returns

(3)

For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

6‑monthly returns

Item

Matter

Rule

1

Who must give a return for the 6‑month period?

The following person:

(a) the liable collection agent in the sale case;

(b) the exporting agent in the export case

2

When must the return be given?

Before the end of the first calendar month after the end of the 6‑month period

3

To whom must the return be given?

The Secretary

4

What is the form of the return?

The return:

(a) must be in the appropriate approved form and include the information required by that form; or

(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4)

For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping

Item

Matter

Rule

1

Who must make and keep records?

The following person:

(a) the liable collection agent in the sale case;

(b) the exporting agent in the export case

2

What must the records cover?

The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the tea tree oil

3

For how long must the person keep the records?

Until the end of the period of 5 years beginning on the day after the end of the financial year in which the tea tree oil is sold or exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

74‑3Obligations of persons claiming levy or charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

  1. (a)

    tea tree oil is distilled in Australia and in a financial year is sold by the person who owns the tea tree oil immediately after it is distilled and the person considers that an exemption from levy applies; or

  2. (b)

    tea tree oil is distilled in Australia and in a financial year is exported from Australia and the person who exports the tea tree oil considers that an exemption from charge applies.

Record‑keeping

Item

Matter

Rule

1

Who must make and keep records?

The person

2

What must the records cover?

The records must contain details that are relevant to working out whether the exemption applies

3

For how long must the person keep the records?

Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Division 75Turf75‑1Obligations of levy payers or charge payers

When turf levy due and payable

(1)

For the purposes of section 8 of the Act, for levy imposed on turf that is sold by the levy payer in a quarter in a financial year, this table has effect.

Turf levy

Item

Matter

Rule

1

When is the levy due and payable?

(a) if the quarter is the threshold quarter in the financial year or any earlier quarter in the year:

(i) if the levy payer must give a return for the threshold quarter under subclause (4)—on the last day of the first calendar month after the end of the threshold quarter; or

(ii) if the levy payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year; or

(b) if the quarter is later than the threshold quarter in the financial year:

(i) if the levy payer must give a return for the later quarter under subclause (4)—on the last day of the first calendar month after the end of the later quarter; or

(ii) if the levy payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year

2

To whom is the levy payable?

The Commonwealth

Note 1: For the definition of threshold quarter, see subclause (3).

Note 2: For penalty for late payment, see section 9 of the Act.

When turf export charge due and payable

(2)

For the purposes of section 8 of the Act, for charge imposed on turf that is exported from Australia in a quarter in a financial year, this table has effect.

Turf export charge

Item

Matter

Rule

1

When is the charge due and payable?

(a) if the quarter is the threshold quarter in the financial year or any earlier quarter in the year:

(i) if the charge payer must give a return for the threshold quarter under subclause (4)—on the last day of the first calendar month after the end of the threshold quarter; or

(ii) if the charge payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year; or

(b) if the quarter is later than the threshold quarter in the financial year:

(i) if the charge payer must give a return for the later quarter under subclause (4)—on the last day of the first calendar month after the end of the later quarter; or

(ii) if the charge payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year

2

To whom is the charge payable?

The Commonwealth

Note 1: For the definition of threshold quarter, see subclause (3).

Note 2: For penalty for late payment, see section 9 of the Act.

Threshold quarter

(3)

The threshold quarter in a financial year, for a person who is a levy payer or charge payer, is the first quarter in that year at the end of which the sum of the following is more than 20,000 square metres:

  1. (a)

    the total quantity of turf that is owned by the person immediately after it is harvested and that is sold by the person in that year;

  2. (b)

    the total quantity of turf that the person has exported from Australia in that year.

Giving quarterly or annual returns

(4)

For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on turf, this table has effect.

Quarterly or annual returns

Item

Matter

Rule

1

Who must give a return for a quarter in a financial year?

The following person:

(a) for turf sold by the levy payer in the threshold quarter in the year or in a later quarter in the year—the levy payer;

(b) for turf exported in the threshold quarter in the year or in a later quarter in the year—the charge payer;

unless the person has an exemption from giving returns for quarters in the year

2

Who must give a return for a financial year?

The levy payer or charge payer for turf who has an exemption from giving returns for quarters in the year

3

When must the return be given?

(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or

(b) for a return for a financial year—before the end of August in the next financial year

4

To whom must the return be given?

The Secretary

5

What is the form of the return?

The return:

(a) must be in the appropriate approved form and include the information required by that form; or

(b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 75‑3.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(5)

For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on turf, this table has effect.

Record‑keeping

Item

Matter

Rule

1

Who must make and keep records?

The levy payer or charge payer

2

What must the levy payer’s records cover?

The records must enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the turf

3

What must the charge payer’s records cover?

The records must enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the turf

4

For how long must the levy payer or charge payer keep the records?

Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 75‑2.

75‑2Obligations of persons claiming levy or charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

  1. (a)

    turf is harvested in Australia and in a financial year is sold by the person who owns the turf immediately after it is harvested and the person considers that an exemption from levy applies; or

  2. (b)

    turf is harvested in Australia and in a financial year is exported from Australia and the person who exports the turf considers that an exemption from charge applies.

Record‑keeping

Item

Matter

Rule

1

Who must make and keep records?

The person

2

What must the records cover?

The records must contain details that are relevant to working out whether the exemption applies

3

For how long must the person keep the records?

Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

75‑3Process for obtaining exemption from giving quarterly returns – levy payers or charge payers
  1. (1)

    A person who:

    1. (a)

      is a levy payer for levy imposed on turf that is sold by the levy payer in a financial year; or

    2. (b)

      is a charge payer for charge imposed on turf that is exported in a financial year;

    is not required to give returns for quarters in the year if:

    1. (c)

      the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

    2. (d)

      the person applies before the end of the threshold quarter in the year; and

    3. (e)

      the Secretary grants the exemption under section 10.

  2. (2)

    The person may apply only if the person reasonably believes that the sum of the amount of levy and charge that the person will pay, or will be likely to pay, in relation to turf and the financial year will be less than $750.

    Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

Endnotes

Endnote 1About 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 how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.

Endnote 2Abbreviation key

ad = added or inserted

orig = original

am = amended

p = page(s)

amdt = amendment

para = paragraph(s)/subparagraph(s)

C[x] = Compilation No. x

/sub‑subparagraph(s)

ch = Chapter(s)

pres = present

cl = clause(s)

prev = previous

cont. = continued

(prev…) = previously

def = definition(s)

pt = Part(s)

Dict = Dictionary

r = regulation(s)/Court rule(s)

disallowed = disallowed by Parliament

reloc = relocated

div = Division(s)

renum = renumbered

ed = editorial change

rep = repealed

exp = expires/expired or ceases/ceased to have

rs = repealed and substituted

effect

s = section(s)/subsection(s)

gaz = gazette

/rule(s)/subrule(s)/order(s)/suborder(s)

LA = Legislation Act 2003

sch = Schedule(s)

LIA = Legislative Instruments Act 2003

SLI = Select Legislative Instrument

(md) = misdescribed amendment can be given

SR = Statutory Rules

effect

sub ch = Sub‑Chapter(s)

(md not incorp) = misdescribed amendment

sub div = Subdivision(s)

cannot be given effect

sub pt = Subpart(s)

mod = modified/modification

underlining = whole or part not

No. = Number(s)

commenced or to be commenced

Ord = Ordinance

Endnote 3Legislation history

Name

Registration

Commencement

Application, saving and transitional provisions

Primary Industries Levies and Charges Collection Rules 2024

4 Dec 2024 (F2024L01568)

1 Jan 2025 (s 2(1) item 1)

Primary Industries Levies and Charges Collection Amendment (Honey) Rules 2025

24 Mar 2025 (F2025L00405)

25 Mar 2025 (s 2(1) item 1)

—

Primary Industries Levies and Charges Collection Amendment (Grains and Other Matters) Rules 2025

27 June 2025 (F2025L00789)

1 July 2025 (s 2(1) item 1)

—

Primary Industries Levies and Charges Collection Amendment (Wine Export Charge) Rules 2025

29 Aug 2025 (F2025L01027)

1 Sept 2025 (s 2(1) item 1)

—

Endnote 4Amendment history

Provision affected

How affected

Part 1

s 2.............................................

rep LA s 48D

s 5.............................................

am F2025L00405; F2025L00789

Schedule 1

Part 1‑1

Division 1

cl 1‑1.........................................

am F2025L00405

Division 3

cl 3‑1.........................................

rs F2025L00405

cl 3‑4.........................................

rs F2025L00405

Part 1‑5

Division 22

cl 22‑2.......................................

am F2025L00789

Schedule 2

Part 2‑1

Division 26

cl 26‑1.......................................

am F2025L00789

cl 26‑2.......................................

am F2025L00789

Part 2-4

Division 65

cl 65-1.......................................

am F2025L01027

Division 70

cl 70-1.......................................

am F2025L01027

cl 70-3.......................................

am F2025L01027

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