Primary Industries (Excise) Levies Regulations 1999

In force

Administered by

Department of Agriculture, Fisheries and Forestry

This item is authorised by the following title:

Primary Industries (Excise) Levies Act 1999

Superseded version

View latest version

F2023C00880 (C111)

01 October 2023 - 10 April 2024

This instrument was backcaptured in accordance with Section 36 of the Legislative Instruments Act 2003

Table of contents

1 Name of Regulations
3 Definitions for these Regulations generally
3A Net GST not included in price of product
4 Incorporation of the Collection Regulations
5 Rates of levy and other matters
Schedule 1—Beef production
- 2 Amounts of levy
Schedule 2—Buffalo slaughter
- 1 Amount of levy
Schedule 3—Cattle transactions
- 2 When levy is not imposed
- 3 Amounts of levy for cattle other than bobby calves or lot fed cattle
- 4 Amounts of levy for lot fed cattle
- 5 EADR levy
Schedule 4—Coarse grains
- Part 1—Product levy
- Part 2—Special purpose levies
- 5 PHA levy
- 6 EPPR levy
Schedule 5—Cotton
- Part 1—Product levy
  - 1 Rate of levy
- Part 2—Special purpose levies
  - 2 PHA levy
  - 3 EPPR levy
Schedule 6—Dairy produce
- 1 Definitions for Schedule 6
- 2 Dairy producer levies—prescribed milk fat rate and protein rate
- 3 EADR levy
Schedule 7—Deer slaughter
- 1 Cold dressed carcase weight
- 2 Dressed carcase
- 3 Hot dressed carcase weight
- 4 Prescribed amount
Schedule 8—Deer velvet
- 1 Rate of levy—sale of deer velvet
- 2 Rate of levy—deer velvet used in producing other goods
Schedule 9—Dried fruits
- 1 Rates of levy
Schedule 10—Forest industries products
- 1 Rates of levy
- 2 Average value of a class of logs
- 3 Exemption from levy
- 4 Prescribed industry bodies
Schedule 11—Goat fibre
Schedule 12—Grain legumes
- Part 1—Product levy
- Part 2—Special purpose levies
  - 5 PHA levy
  - 6 EPPR levy
Schedule 13—Grapes
- 1A Definition for Schedule 13
- 1 Standard amount
- 2 PHA levy
- 3 EPPR levy
Schedule 14—Honey
- Part 1—Product levy
- Part 2—Special purpose levies
  - 3 PHA levy
  - 4 EPPR levy
Schedule 15—Horticultural products
- Part 1—Definitions
  - 1.1 Definitions for Schedule 15
- Part 2—Almonds
  - Division 2.1—Product levy
  - Division 2.2—Special purpose levies
  - 2.6 EPPR levy
- Part 3—Apples and pears
- Division 3.1—Product levy
  - 3.1 Apples and pears are leviable horticultural products
  - 3.2 Apples and pears that are exempt from levy
  - 3.3 Rates of levy—marketing component
  - 3.4 Rates of levy—research and development component
  - 3.5 What is the eligible industry body for apples and pears
- Division 3.2—Special purpose levies
  - 3.6 PHA levy
  - 3.7 EPPR levy
- Part 4—Avocados
- Division 4.1—Product levy
  - 4.1 Avocados are leviable horticultural products
  - 4.2 Avocados that are exempt from levy
  - 4.3 Rate of levy—marketing component
  - 4.4 Rate of levy—research and development component
  - 4.5 What is the eligible industry body for avocados
- Division 4.2—Special purpose levies
  - 4.6 EPPR levy
  - 4.7 PHA levy
- Part 5—Cherries
- Division 5.1—Product levy
  - 5.1 Cherries are leviable horticultural products
  - 5.2 Cherries that are exempt from levy
  - 5.3 Rate of levy—marketing component
  - 5.4 Rate of levy—research and development component
  - 5.5 What is the eligible industry body for cherries
- Division 5.2—Special purpose levies
  - 5.6 EPPR levy
  - 5.7 PHA levy
- Part 6—Chestnuts
- 6.1 Chestnuts are leviable horticultural products
- 6.2 Chestnuts that are exempt from levy
- 6.3 Rate of levy—marketing component
- 6.4 Rate of levy—research and development component
- 6.5 What is the eligible industry body for chestnuts
- 6.6 PHA levy
- 6.7 EPPR levy
- Part 7—Citrus
- Division 7.1—Product levy
  - 7.1 Citrus are leviable horticultural products
  - 7.2 Citrus that are exempt from levy
  - 7.3 Rates of levy—marketing component
  - 7.4 Rates of levy—research and development component
  - 7.5 What is the eligible industry body for citrus
- Division 7.2—Special purpose levies
  - 7.6 PHA levy
  - 7.7 EPPR levy
- Part 8—Custard apples
- 8.1 Custard apples are leviable horticultural products
- 8.2 Custard apples that are exempt from levy
- 8.3 Rates of levy—marketing component
- 8.4 Rates of levy—research and development component
- 8.5 What is the eligible industry body for custard apples
- Part 9—Dried fruits
- Division 9.1—Product levy
  - 9.1 Definitions for Part 9
  - 9.2 Dried fruits are leviable horticultural products
  - 9.3 Rate of levy—marketing component
  - 9.4 Rates of levy—research and development component
  - 9.4A What is the eligible industry body for dried fruits
- Division 9.2—Special purpose levies
  - 9.4B PHA levy
  - 9.5 EPPR levy
- Part 10—Macadamia nuts
- Division 10.1—Product levy
  - 10.1 Macadamia nuts are leviable horticultural products
  - 10.2 Macadamia nuts that are exempt from levy
  - 10.3 Rate of levy—marketing component
  - 10.4 Rate of levy—research and development component
  - 10.5 What is the eligible industry body for macadamia nuts
- Division 10.2—Special purpose levies
  - 10.6 EPPR levy
- Part 11—Nashi
- 11.1 Nashi are leviable horticultural products
- 11.2 Nashi that are exempt from levy
- 11.4 Rate of levy—research and development component
- 11.5 What is the eligible industry body for nashi
- Part 12—Nursery products
- 12.1 Definitions for Part 12
- 12.2 Potted plants are leviable horticultural products
- 12.3 Rate of levy—marketing component
- 12.4 Rate of levy—research and development component
- 12.5 Eligible industry body
- 12.6 PHA levy
- 12.7 EPPR levy
- Part 13—Passionfruit
- 13.1 Passionfruit are leviable horticultural products
- 13.2 Passionfruit that are exempt from levy
- 13.3 Rates of levy—marketing component
- 13.4 Rates of levy—research and development component
- 13.5 What is the eligible industry body for passionfruit
- Part 14—Potatoes
- Division 14.1—Product levy
  - 14.1 Potatoes are leviable horticultural products
  - 14.2 Potatoes that are exempt from levy
  - 14.4 Rates of levy—research and development component
  - 14.5 What are the eligible industry bodies for potatoes
- Division 14.2—Special purpose levies
  - 14.6 PHA levy
  - 14.7 EPPR levy
- Part 15—Stone fruit
- Division 15.1—Product levy
  - 15.1 Stone fruit are leviable horticultural products
  - 15.2 Stone fruit that are exempt from levy
  - 15.3 Rate of levy—marketing component
  - 15.4 Rate of levy—research and development component
  - 15.5 What is the eligible industry body for stone fruit
- Division 15.2—Special purpose levies
  - 15.5A PHA levy
  - 15.6 EPPR levy
- Part 16—Strawberries
- Division 16.1—Product levy
  - 16.1 Strawberries are leviable horticultural products
  - 16.2 Imposition of levy
  - 16.3 Presumed production in Australia
  - 16.4 Rate of levy—research and development component
  - 16.5 What is the eligible industry body for strawberries
- Division 16.2—Special purpose levies
  - 16.6 PHA levy
  - 16.7 EPPR levy
- Part 17—Vegetables
- Division 17.1—Product levy
  - 17.1 Application
  - 17.2 Vegetables are leviable horticultural products
  - 17.5 Rate of levy—research and development component
  - 17.6 What is the eligible industry body for vegetables
  - 17.7 Transitional
- Division 17.2—Special purpose levies
  - 17.8 PHA levy
  - 17.9 EPPR levy
- Part 18—Agaricus mushrooms
- 18.1 Agaricus mushrooms are leviable horticultural products
- 18.2 Imposition of levy
- 18.3 Presumed production in Australia
- 18.4 Agaricus mushrooms that are exempt from levy
- 18.5 Rate of levy—marketing component
- 18.6 Rate of levy—research and development component
- 18.8 What is the eligible industry body for Agaricus mushrooms
- Part 19—Hard onions
- Division 19.1—Product levy
  - 19.1 Hard onions are leviable horticultural products
  - 19.3 Rate of Levy—marketing component
  - 19.4 Rate of levy—research and development component
  - 19.5 What is the eligible industry body for hard onions
- Division 19.2—Special purpose levies
  - 19.6 PHA levy
  - 19.7 EPPR levy
- Part 20—Table grapes
- Division 20.1—Product levy
  - 20.1 Table grapes are leviable horticultural products
  - 20.2 Table grapes that are exempt from levy
  - 20.3 Rate of levy—marketing component
  - 20.4 Rate of levy—research and development component
  - 20.5 What is the eligible industry body for table grapes
- Division 20.2—Special purpose levies
  - 20.6 EPPR levy
- Part 21—Mangoes
- Division 21.1—Product levy
  - 21.1 Mangoes are leviable horticultural products
  - 21.2 Mangoes that are exempt from levy
  - 21.3 Rate of levy—marketing component
  - 21.4 Rate of levy—research and development component
  - 21.5 What is the eligible industry body for mangoes
- Division 21.2—Special purpose levies
  - 21.5A PHA levy
  - 21.6 EPPR levy
- Part 22—Papaya
- 22.1 Definition for Part 22
- 22.2 Papayas are leviable horticultural products
- 22.3 Papayas that are exempt from levy
- 22.4 Rate of levy—marketing component
- 22.5 Rate of levy—research and development component
- 22.6 What is the eligible industry body for papaya
- Part 23—Lychees
- 23.1 Definition for Part 23
- 23.2 Lychees are leviable horticultural products
- 23.3 Lychees that are exempt from levy
- 23.4 Rate of levy—marketing component
- 23.5 Rate of levy—research and development component
- 23.6 What is the eligible industry body for lychees
- Part 24—Persimmons
- 24.1 Persimmons are leviable horticultural products
- 24.2 Persimmons that are exempt from levy
- 24.3 Rate of levy—marketing component
- 24.4 Rate of levy—research and development component
- 24.5 What is the eligible industry body for persimmons
- Part 25—Rubus (raspberry, blackberry etc)
- Division 25.1—Product levy
  - 25.1 Definition for Part 25
  - 25.2 Rubus are leviable horticultural products
  - 25.3 Rubus that are exempt from levy
  - 25.4 Rate of levy—marketing component
  - 25.5 Rate of levy—research and development component
  - 25.6 What is the eligible industry body for rubus
- Division 25.2—Special purpose levies
  - 25.7 PHA levy
- Part 26—Turf
- 26.1 Turf is a leviable horticultural product
- 26.2 Turf that is exempt from levy
- 26.3 Rate of levy—marketing component
- 26.4 Rate of levy—research and development component
- 26.5 What is the eligible industry body for turf
- Part 27—Bananas
- Division 27.1—Product levy
  - 27.1 Bananas are leviable horticultural products
  - 27.2 Bananas that are exempt from levy
  - 27.3 Rate of levy—marketing component
  - 27.4 Rate of levy—research and development component
  - 27.5 What is the eligible industry body for bananas
- Division 27.2—Special purpose levies
  - 27.6 PHA levy
  - 27.7 EPPR levy
- Part 28—Pineapples
- Division 28.1—Product levy
  - 28.1 Pineapples are leviable horticultural products
  - 28.2 Pineapples that are exempt from levy
  - 28.3 Rate of levy—marketing component
  - 28.4 Rate of levy—research and development component
  - 28.5 What is the eligible industry body for pineapples
- Division 28.2—Special purpose levies
  - 28.6 PHA levy
  - 28.7 EPPR levy
- Part 29—Olives
- Division 29.1—Product Levy
  - 29.1 Definition for Part 29
  - 29.2 Olives are leviable horticultural products
  - 29.3 Olives that are exempt from levy
  - 29.5 Rate of levy—research and development component
  - 29.5A What is the eligible industry body for olives
- Division 29.2—Special purpose levies
  - 29.6 EPPR levy
  - 29.7 PHA levy
  - 29.8 Who pays the levy
- Part 30—Sweet potatoes
- Division 30.1—Product levy
  - 30.1 Sweet potatoes are leviable horticultural products
  - 30.2 Rates of levy—marketing component
  - 30.3 Rates of levy—research and development component
  - 30.4 What is the eligible industry body for sweet potatoes
- Division 30.2—Special purpose levies
  - 30.5 PHA levy
  - 30.6 EPPR levy
- Part 31—Melons
- Division 31.1—Product levy
  - 31.1 Melons are leviable horticultural products
  - 31.2 Melons that are exempt from levy
  - 31.3 Rate of levy—research and development component
  - 31.4 What is the eligible industry body for melons
- Division 31.2—Special purpose levies
  - 31.5 PHA levy
  - 31.6 EPPR levy
Schedule 16—Laying chickens
- 1 Rate of levy
- 2 EADR levy
Schedule 17—Live stock slaughter
- 2 Amounts of levy—sheep
- 3 Amounts of levy—lambs
- 4 Amounts of levy—goats
Schedule 18—Live stock transactions
- 1 Definitions for Schedule 18
- 2 Sale price
- 3 When levy is not imposed
- 4 Amounts of levy—sheep
- 5 Amounts of levy—lambs
- 6 Amounts of levy—goats
- 7 EADR levy
Schedule 19—Meat chickens
- 1 Rate of levy
- 2 EADR levy
Schedule 20—Oilseeds
- Part 1—Product levy
  - 2 What is the value of leviable oilseeds
  - 3 Rate of levy
- Part 2—Special purpose levies
  - 4 PHA levy
  - 5 EPPR levy
Schedule 21—Pasture seeds
Schedule 22—Pig slaughter
- 1 Amounts of levy
- 2 EADR levy
Schedule 23—Rice
- Part 1—Product levy
  - 1 Leviable rice varieties
  - 2 Rate of levy
- Part 2—Special purpose levies
  - 3 PHA levy
  - 4 EPPR levy
Schedule 24—Sugar cane
- Part 1—Product levy
  - 1 What are the sugar industry organisations
- Part 2—Special purpose levies
  - 3 EPPR levy
Schedule 25—Wheat
- Part 1—Product levy
- Part 2—Special purpose levies
  - 5 PHA levy
  - 6 EPPR levy
Schedule 26—Wine grapes
- Part 1—Product levy
- Part 2—Special purpose levies
  - 5 PHA levy
  - 6 EPPR levy
Schedule 27—Other levies
- Part 1—Macropods
- Part 2—Wool
- Part 3—Farmed prawns
- Part 4—Eggs
- Part 5—Bees
- Part 7—Ratites (ostriches)
- Part 8—Forest growers
- Part 9—Ginger
- Part 10—Seed cotton
- Part 11—Tea tree oil
- Part 12—Thoroughbred horses
- Endnotes

Primary Industries (Excise) Levies Regulations 1999

Legislation text