Primary Industries (Excise) Levies Regulations 2024
I, the Honourable Sam Mostyn AC, Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulations.
Dated 10 October 2024
Sam Mostyn AC
Governor‑General
By Her Excellency’s Command
Julie Collins
Minister for Agriculture, Fisheries and Forestry
Contents
1 Name
2 Commencement
3 Authority
4 Simplified outline of this instrument
5 Definitions
6 Agent definitions
7 Process a plant product or animal product
8 Related bodies corporate
9 Levies
Schedule 1—Animals and animal products
Part 1‑1—Bees and honey
Division 1—Introduction
1‑1...............................Simplified outline of this Part
Division 2—Bees
2‑1...............................Imposition of queen bee levy
2‑2.................................Exemptions from the levy
2‑3.......................................Rate of the levy
2‑4..........................................Levy payer
2‑5....................................Application provision
Division 3—Honey
3‑1..................................Imposition of honey levy
3‑2.................................Exemptions from the levy
3‑3.......................................Rate of the levy
3‑4..........................................Levy payer
3‑5....................................Application provision
Part 1‑2—Chickens and eggs
Division 4—Introduction
4‑1...............................Simplified outline of this Part
Division 5—Laying chickens and eggs
Subdivision 5‑A—Laying chickens
5‑1.............................Imposition of laying chicken levy
5‑2.................................Exemptions from the levy
5‑3.......................................Rate of the levy
5‑4..........................................Levy payer
5‑5....................................Application provision
Subdivision 5‑B—Eggs
5‑6...................................Imposition of egg levy
5‑7.................................Exemptions from the levy
5‑8.......................................Rate of the levy
5‑9..........................................Levy payer
5‑10..........................When are laying chickens purchased?
5‑11...................................Application provision
Division 6—Meat chickens
6‑1..............................Imposition of meat chicken levy
6‑2.................................Exemptions from the levy
6‑3.......................................Rate of the levy
6‑4..........................................Levy payer
6‑5....................................Application provision
Part 1‑3—Livestock
Division 7—Introduction
7‑1...............................Simplified outline of this Part
Division 8—Buffaloes
8‑1...........................Imposition of buffalo slaughter levy
8‑2.................................Exemptions from the levy
8‑3.......................................Rate of the levy
8‑4..........................................Levy payer
8‑5....................................Application provision
Division 9—Cattle
Subdivision 9‑A—Cattle slaughter levy
9‑1............................Imposition of cattle slaughter levy
9‑2.................................Exemptions from the levy
9‑3.......................................Rate of the levy
9‑4..........................................Levy payer
9‑5....................................Application provision
Subdivision 9‑B—Cattle transaction levy
9‑6...........................Imposition of cattle transaction levy
9‑7.................................Exemptions from the levy
9‑8.......................................Rate of the levy
9‑9..........................................Levy payer
9‑10..................................Application provisions
Division 10—Deer
10‑1............................Imposition of deer slaughter levy
10‑2.................................Exemptions from the levy
10‑3.......................................Rate of the levy
10‑4.........................................Levy payer
10‑5...................................Application provision
Division 11—Goats
Subdivision 11‑A—Goat slaughter levy
11‑1............................Imposition of goat slaughter levy
11‑2.................................Exemptions from the levy
11‑3.......................................Rate of the levy
11‑4.........................................Levy payer
11‑5...................................Application provision
Subdivision 11‑B—Goat transaction levy
11‑6...........................Imposition of goat transaction levy
11‑7.................................Exemptions from the levy
11‑8.......................................Rate of the levy
11‑9.........................................Levy payer
11‑10..................................Application provisions
Division 12—Horses
Subdivision 12‑A—Horse slaughter levy
12‑1............................Imposition of horse slaughter levy
12‑2.................................Exemptions from the levy
12‑3.......................................Rate of the levy
12‑4.........................................Levy payer
12‑5...................................Application provision
Subdivision 12‑B—Thoroughbred horse levy
12‑6.........................Imposition of thoroughbred horse levy
12‑7.......................................Rate of the levy
12‑8.........................................Levy payer
12‑9..................................Application provisions
Subdivision 12‑C—Horse biosecurity response levy
12‑10....................Imposition of horse biosecurity response levy
12‑11......................................Rate of the levy
12‑12.........................................Levy payer
12‑13..................................Application provision
Division 13—Pigs
13‑1.............................Imposition of pig slaughter levy
13‑2.................................Exemptions from the levy
13‑3.......................................Rate of the levy
13‑4.........................................Levy payer
13‑5...................................Application provision
Division 14—Sheep and lambs
Subdivision 14‑A—Sheep and lambs slaughter levy
14‑1.....................Imposition of sheep and lambs slaughter levy
14‑2.................................Exemptions from the levy
14‑3.......................................Rate of the levy
14‑4.........................................Levy payer
14‑5...................................Application provision
Subdivision 14‑B—Sheep and lambs transaction levy
14‑6....................Imposition of sheep and lambs transaction levy
14‑7.................................Exemptions from the levy
14‑8.......................................Rate of the levy
14‑9.........................................Levy payer
14‑10..................................Application provisions
Part 1‑4—Livestock products
Division 15—Introduction
15‑1..............................Simplified outline of this Part
Division 16—Dairy produce
16‑1............................Imposition of dairy produce levy
16‑2.................................Exemptions from the levy
16‑3.......................................Rate of the levy
16‑4.........................................Levy payer
16‑5..................................Application provisions
Division 17—Goat fibre
17‑1...............................Imposition of goat fibre levy
17‑2.................................Exemptions from the levy
17‑3.......................................Rate of the levy
17‑4.........................................Levy payer
17‑5...................................Application provision
Division 18—Wool
18‑1..................................Imposition of wool levy
18‑2.................................Exemptions from the levy
18‑3.......................................Rate of the levy
18‑4.........................................Levy payer
18‑5...................................Application provision
Part 1‑5—Other animals
Division 19—Introduction
19‑1..............................Simplified outline of this Part
Division 20—Farmed prawns
20‑1....Imposition of farmed prawns levy and white spot disease repayment levy
20‑2.................................Exemptions from the levy
20‑3.......................................Rate of the levy
20‑4.........................................Levy payer
20‑5...................................Application provision
Division 21—Game animals
21‑1......................Imposition of game animal processing levy
21‑2.......................................Rate of the levy
21‑3.........................................Levy payer
21‑4...................................Application provision
Division 22—Macropods
22‑1........................Imposition of macropod processing levy
22‑2.................................Exemptions from the levy
22‑3.......................................Rate of the levy
22‑4.........................................Levy payer
22‑5...................................Application provision
Division 23—Ratites
23‑1............................Imposition of ratite slaughter levy
23‑2.................................Exemptions from the levy
23‑3.......................................Rate of the levy
23‑4.........................................Levy payer
23‑5...................................Application provision
Schedule 2—Plants and plant products
Part 2‑1—Crops
Division 24—Introduction
24‑1..............................Simplified outline of this Part
Division 25—Cotton
25‑1..............................Imposition of cotton fibre levy
25‑2.......................................Rate of the levy
25‑3.........................................Levy payer
25‑4...................................Application provision
Division 26—Grain
26‑1..................................Imposition of grain levy
26‑2.................................Exemptions from the levy
26‑3.......................................Rate of the levy
26‑4....................Tables of plant genus or species and levy rates
26‑5........................................Value of grain
26‑6.........................................Levy payer
26‑7...................................Application provision
Division 27—Pasture seeds
27‑1.............................Imposition of pasture seed levy
27‑2.......................................Rate of the levy
27‑3.....................Table of pasture seeds species and levy rates
27‑4.........................................Levy payer
27‑5...................................Application provision
Division 28—Rice
28‑1..................................Imposition of rice levy
28‑2.......................................Rate of the levy
28‑3.........................................Levy payer
28‑4...................................Application provision
Division 29—Sugarcane
29‑1...............................Imposition of sugarcane levy
29‑2.................................Exemptions from the levy
29‑3.......................................Rate of the levy
29‑4.........................................Levy payer
29‑5..................................Application provisions
Part 2‑2—Forestry
Division 30—Introduction
30‑1..............................Simplified outline of this Part
Division 31—Forest growers levy
31‑1............................Imposition of forest growers levy
31‑2.................................Exemptions from the levy
31‑3.......................................Rate of the levy
31‑4.........................................Levy payer
31‑5...................................Application provision
Division 32—Forest industries products levy
32‑1......................Imposition of forest industries products levy
32‑2.................................Exemptions from the levy
32‑3.......................................Rate of the levy
32‑4.........................................Levy payer
32‑5...................................Application provision
Part 2‑3—Horticulture
Division 35—Introduction
35‑1..............................Simplified outline of this Part
Division 36—Agaricus mushrooms
36‑1.........................Imposition of Agaricus mushroom levy
36‑2.................................Exemptions from the levy
36‑3.......................................Rate of the levy
36‑4.........................................Levy payer
36‑5.........................When is mushroom spawn purchased?
36‑6...................................Application provision
Division 37—Almonds
37‑1................................Imposition of almond levy
37‑2.................................Exemptions from the levy
37‑3.......................................Rate of the levy
37‑4.........................................Levy payer
37‑5...................................Application provision
Division 38—Apples and pears
38‑1............................Imposition of apple and pear levy
38‑2.................................Exemptions from the levy
38‑3.......................................Rate of the levy
38‑4.........................................Levy payer
38‑5...................................Application provision
Division 39—Avocados
39‑1................................Imposition of avocado levy
39‑2.................................Exemptions from the levy
39‑3.......................................Rate of the levy
39‑4.........................................Levy payer
39‑5...................................Application provision
Division 40—Bananas
40‑1................................Imposition of banana levy
40‑2.................................Exemptions from the levy
40‑3.......................................Rate of the levy
40‑4.........................................Levy payer
40‑5...................................Application provision
Division 41—Cherries
41‑1.................................Imposition of cherry levy
41‑2.................................Exemptions from the levy
41‑3.......................................Rate of the levy
41‑4.........................................Levy payer
41‑5...................................Application provision
Division 42—Chestnuts
42‑1................................Imposition of chestnut levy
42‑2.................................Exemptions from the levy
42‑3.......................................Rate of the levy
42‑4.........................................Levy payer
42‑5...................................Application provision
Division 43—Citrus
43‑1.................................Imposition of citrus levy
43‑2.................................Exemptions from the levy
43‑3.......................................Rate of the levy
43‑4.........................................Levy payer
43‑5...................................Application provision
Division 44—Custard apples
44‑1.............................Imposition of custard apple levy
44‑2.................................Exemptions from the levy
44‑3.......................................Rate of the levy
44‑4.........................................Levy payer
44‑5...................................Application provision
Division 45—Dried tree fruit
45‑1............................Imposition of dried tree fruit levy
45‑2.................................Exemptions from the levy
45‑3.......................................Rate of the levy
45‑4.........................................Levy payer
45‑5..................................Application provisions
Division 46—Ginger
46‑1.................................Imposition of ginger levy
46‑2.................................Exemptions from the levy
46‑3.......................................Rate of the levy
46‑4.........................................Levy payer
46‑5...................................Application provision
Division 47—Lychees
47‑1.................................Imposition of lychee levy
47‑2.................................Exemptions from the levy
47‑3.......................................Rate of the levy
47‑4.........................................Levy payer
47‑5...................................Application provision
Division 48—Macadamia nuts
48‑1............................Imposition of macadamia nut levy
48‑2.................................Exemptions from the levy
48‑3.......................................Rate of the levy
48‑4.........................................Levy payer
48‑5...................................Application provision
Division 49—Mangoes
49‑1.................................Imposition of mango levy
49‑2.................................Exemptions from the levy
49‑3.......................................Rate of the levy
49‑4.........................................Levy payer
49‑5...................................Application provision
Division 50—Melons
50‑1.................................Imposition of melon levy
50‑2.................................Exemptions from the levy
50‑3.......................................Rate of the levy
50‑4.........................................Levy payer
50‑5...................................Application provision
Division 51—Nashi
51‑1..................................Imposition of nashi levy
51‑2.................................Exemptions from the levy
51‑3.......................................Rate of the levy
51‑4.........................................Levy payer
51‑5...................................Application provision
Division 52—Olives
52‑1..................................Imposition of olive levy
52‑2.................................Exemptions from the levy
52‑3.......................................Rate of the levy
52‑4.........................................Levy payer
52‑5...................................Application provision
Division 53—Onions
53‑1.................................Imposition of onion levy
53‑2.................................Exemptions from the levy
53‑3.......................................Rate of the levy
53‑4.........................................Levy payer
53‑5...................................Application provision
Division 54—Papaya
54‑1................................Imposition of papaya levy
54‑2.................................Exemptions from the levy
54‑3.......................................Rate of the levy
54‑4.........................................Levy payer
54‑5...................................Application provision
Division 55—Passionfruit
55‑1..............................Imposition of passionfruit levy
55‑2.................................Exemptions from the levy
55‑3.......................................Rate of the levy
55‑4.........................................Levy payer
55‑5...................................Application provision
Division 56—Persimmons
56‑1..............................Imposition of persimmon levy
56‑2.................................Exemptions from the levy
56‑3.......................................Rate of the levy
56‑4.........................................Levy payer
56‑5...................................Application provision
Division 57—Pineapples
57‑1...............................Imposition of pineapple levy
57‑2.................................Exemptions from the levy
57‑3.......................................Rate of the levy
57‑4.........................................Levy payer
57‑5...................................Application provision
Division 58—Potatoes
58‑1.................................Imposition of potato levy
58‑2.................................Exemptions from the levy
58‑3.......................................Rate of the levy
58‑4.........................................Levy payer
58‑5...................................Application provision
Division 59—Prunes
59‑1.................................Imposition of prune levy
59‑2.................................Exemptions from the levy
59‑3.......................................Rate of the levy
59‑4.........................................Levy payer
59‑5..................................Application provisions
Division 60—Rubus (raspberry, blackberry etc.)
60‑1.................................Imposition of rubus levy
60‑2.................................Exemptions from the levy
60‑3.......................................Rate of the levy
60‑4.........................................Levy payer
60‑5...................................Application provision
Division 61—Stone fruit
61‑1...............................Imposition of stone fruit levy
61‑2.................................Exemptions from the levy
61‑3.......................................Rate of the levy
61‑4.........................................Levy payer
61‑5...................................Application provision
Division 62—Strawberries
62‑1..........................Imposition of strawberry runner levy
62‑2.......................................Rate of the levy
62‑3.........................................Levy payer
62‑4........................When are strawberry runners purchased?
62‑5...................................Application provision
Division 63—Sweet potatoes
63‑1.............................Imposition of sweet potato levy
63‑2.................................Exemptions from the levy
63‑3.......................................Rate of the levy
63‑4.........................................Levy payer
63‑5...................................Application provision
Division 64—Vegetables
64‑1...............................Imposition of vegetable levy
64‑2.................................Exemptions from the levy
64‑3.......................................Rate of the levy
64‑4.........................................Levy payer
64‑5...................................Application provision
Part 2‑4—Viticulture
Division 65—Introduction
65‑1..............................Simplified outline of this Part
Division 66—Table grapes levy
66‑1..............................Imposition of table grapes levy
66‑2.................................Exemptions from the levy
66‑3.......................................Rate of the levy
66‑4.........................................Levy payer
66‑5...................................Application provision
Division 67—Dried grapes levy
67‑1.............................Imposition of dried grapes levy
67‑2.................................Exemptions from the levy
67‑3.......................................Rate of the levy
67‑4.........................................Levy payer
67‑5..................................Application provisions
Division 68—Grapes research levy
68‑1...........................Imposition of grapes research levy
68‑2.................................Exemptions from the levy
68‑3.......................................Rate of the levy
68‑4.........................................Levy payer
68‑5..................................Application provisions
Division 69—Wine grapes levy
69‑1..............................Imposition of wine grapes levy
69‑2.......................................Rate of the levy
69‑3.........................................Levy payer
69‑4..................................Application provisions
Part 2‑5—Other plants and plant products
Division 71—Introduction
71‑1..............................Simplified outline of this Part
Division 73—Nursery products
73‑1..........................Imposition of nursery container levy
73‑2.......................................Rate of the levy
73‑3.........................................Levy payer
73‑4.............................When are containers purchased?
73‑5...................................Application provision
Division 74—Tea tree oil
74‑1..............................Imposition of tea tree oil levy
74‑2.................................Exemptions from the levy
74‑3.......................................Rate of the levy
74‑4.........................................Levy payer
74‑5...................................Application provision
Division 75—Turf
75‑1...................................Imposition of turf levy
75‑2.................................Exemptions from the levy
75‑3.......................................Rate of the levy
75‑4.........................................Levy payer
75‑5...................................Application provision
This instrument is the Primary Industries (Excise) Levies Regulations 2024.
(1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Commencement information | ||
Column 1 | Column 2 | Column 3 |
Provisions | Commencement | Date/Details |
1. The whole of this instrument | 1 January 2025. | 1 January 2025 |
Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.
(2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.
This instrument is made under the Primary Industries (Excise) Levies Act 2024.
4 Simplified outline of this instrument
This instrument complements the Primary Industries (Excise) Levies Act 2024 by:
(a) imposing levies in relation to animal products, plant products, fungus products or algal products that are produce of a primary industry; and
(b) imposing levies in relation to goods that are of a kind consumed by, or used in the maintenance or treatment of, animals, plants, fungi or algae; and
(c) imposing levies in relation to goods that are for use in the production or preparation of nursery products.
Each set of provisions imposing a levy also deals with:
(a) any exemptions from the levy; and
(b) the rate of the levy; and
(c) the person who is liable to pay the levy (the levy payer).
Some products have multiple levies.
In this instrument:
Act means the Primary Industries (Excise) Levies Act 2024.
Agaricus mushroom has the meaning given by clause 36‑1 of Schedule 2.
Agvet Code has the meaning given by clause 12‑10 of Schedule 1.
almond has the meaning given by clause 37‑1 of Schedule 2.
apple has the meaning given by clause 38‑1 of Schedule 2.
apple juice includes:
(a) cider; and
(b) any other beverage distilled from apples.
Australia:
(a) when used in a geographical sense in a provision of this instrument, does not include the external Territories, unless paragraph (b) applies; or
(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.
Australian Stud Book has the meaning given by clause 12‑6 of Schedule 1.
avocado has the meaning given by clause 39‑1 of Schedule 2.
banana has the meaning given by clause 40‑1 of Schedule 2.
bobby calf has the meaning given by clause 9‑7 of Schedule 1.
bovine animal means an animal of the genus Bos.
buffalo has the meaning given by clause 8‑1 of Schedule 1.
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 has the meaning given by clause 27‑1 of Schedule 2.
cherry has the meaning given by clause 41‑1 of Schedule 2.
chestnut has the meaning given by clause 42‑1 of Schedule 2.
chicken means a bird of the species Gallus gallus domesticus.
citrus has the meaning given by clause 43‑1 of Schedule 2.
citrus box has the meaning given by clause 43‑2 of Schedule 2.
coarse grains has the meaning given by clause 26‑1 of Schedule 2.
cold carcase weight of a carcase means the weight of the carcase that is weighed 2 hours or more after slaughter.
cotton fibre has the meaning given by clause 25‑1 of Schedule 2.
cotton plant has the meaning given by clause 25‑1 of Schedule 2.
covered, for a mare, has the meaning given by clause 12‑6 of Schedule 1.
custard apple has the meaning given by clause 44‑1 of Schedule 2.
custard apple box has the meaning given by clause 44‑3 of Schedule 2.
custard apple tray has the meaning given by clause 44‑3 of Schedule 2.
(a) dairy cows; and
(b) dairy heifers; and
(c) calves that are the progeny of dairy cows; and
(d) bulls used, or held for use, for the purpose of fertilising dairy cows or dairy heifers.
declaration of service has the meaning given by clause 12‑6 of Schedule 1.
deer has the meaning given by clause 10‑1 of Schedule 1.
emu has the meaning given by clause 23‑1 of Schedule 1.
farmed prawns has the meaning given by clause 20‑1 of Schedule 1.
feedlot means a constructed facility where:
(a) cattle are confined and managed; and
(b) cattle have access to designated watering points; and
(c) cattle are fed a nutritious prepared ration for the purpose of efficient growth.
fresh grape equivalent:
(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
(b) of a quantity of grape juice—means a number of tonnes equal to the number worked out by:
(i) for single‑strength grape juice—dividing the number of litres of the quantity of single‑strength grape juice by 800; or
(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.
fruit juice includes:
(a) apple juice; and
(b) pear juice.
game animal has the meaning given by clause 21‑1 of Schedule 1.
ginger has the meaning given by clause 46‑1 of Schedule 2.
goat means an animal of the genus Capra.
grain has the meaning given by clause 26‑1 of Schedule 2.
grain‑fed beef products means meat products that are certified as Grain Fed, Grain Fed Finished or Grain Fed Young Beef in accordance with the Australian Meat Industry Classification System published by AUS‑MEAT Limited, as that system exists from time to time.
grain legumes has the meaning given by clause 26‑1 of Schedule 2.
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.
grape processing premises has the meaning given by clause 68‑1 of Schedule 2.
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.
lamb means an animal of the species Ovis aries that:
(a) is under 12 months of age; or
(b) does not have any permanent incisor teeth in wear.
laying chicken means a female chicken that is to be raised for egg production.
licensed dairy farmer means the person having day to day control of licensed dairy premises.
lot‑fed cattle means cattle that:
(a) are fed in a feedlot; and
(b) are likely to be used in the production of grain‑fed beef products.
lychee has the meaning given by clause 47‑1 of Schedule 2.
macadamia dried kernel has the meaning given by clause 48‑1 of Schedule 2.
macadamia in shell has the meaning given by clause 48‑1 of Schedule 2.
macadamia nut has the meaning given by clause 48‑1 of Schedule 2.
macropod has the meaning given by clause 22‑1 of Schedule 1.
mango has the meaning given by clause 49‑1 of Schedule 2.
manufactured feed has the meaning given by clause 12‑10 of Schedule 1.
mare has the meaning given by clause 12‑6 of Schedule 1.
mare return has the meaning given by clause 12‑6 of Schedule 1.
meat chicken has the meaning given by clause 6‑1 of Schedule 1.
melon has the meaning given by clause 50‑1 of Schedule 2.
mushroom spawn has the meaning given by clause 36‑1 of Schedule 2.
nashi has the meaning given by clause 51‑1 of Schedule 2.
non‑carcase material has the meaning given by clause 14‑8 of Schedule 1.
oilseeds has the meaning given by clause 26‑1 of Schedule 2.
olive has the meaning given by clause 52‑1 of Schedule 2.
onion has the meaning given by clause 53‑1 of Schedule 2.
orange has the meaning given by clause 43‑3 of Schedule 2.
ostrich has the meaning given by clause 23‑1 of Schedule 1.
papaya has the meaning given by clause 54‑1 of Schedule 2.
passionfruit has the meaning given by clause 55‑1 of Schedule 2.
passionfruit carton has the meaning given by clause 55‑3 of Schedule 2.
pasture seeds has the meaning given by clause 27‑1 of Schedule 2.
pear has the meaning given by clause 38‑1 of Schedule 2.
pear juice includes:
(a) perry; and
(b) any other beverage distilled from pears.
persimmon has the meaning given by clause 56‑1 of Schedule 2.
pig has the meaning given by clause 13‑1 of Schedule 1.
pineapple has the meaning given by clause 57‑1 of Schedule 2.
plantation has the meaning given by clause 31‑3 of Schedule 2.
potato has the meaning given by clause 58‑1 of Schedule 2.
premises includes the following:
(a) a structure, building, vehicle, vessel or aircraft;
(b) a place (whether or not enclosed or built on);
(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.
(a) in relation to an abattoir—means:
(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
(ii) if no licence is required under any such law—the person carrying on the business of operating the abattoir; and
(b) in relation to any other premises—means the person carrying on the business conducted at the premises.
Note: Examples of other premises are hatcheries, packing houses, sawmills and wineries.
prune has the meaning given by clause 59‑1 of Schedule 2.
queen bee has the meaning given by clause 2‑1 of Schedule 1.
Racing Australia has the meaning given by clause 12‑6 of Schedule 1.
ratite has the meaning given by clause 23‑1 of Schedule 1.
representative sample, of macadamias in shell, has the meaning given by clause 48‑1 of Schedule 2.
retail sale, of honey or a plant product, means a sale by a person of the honey or plant product, except the following:
(a) a sale to a business purchaser (whether directly or through a selling agent or buying agent or both);
(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 has the meaning given by clause 28‑1 of Schedule 2.
rubus has the meaning given by clause 60‑1 of Schedule 2.
Rules of the Australian Stud Book has the meaning given by clause 12‑6 of Schedule 1.
sale price, per head of sheep or lambs, has the meaning given by clause 14‑8 of Schedule 1.
seed cotton has the meaning given by clause 25‑1 of Schedule 2.
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 has the meaning given by clause 61‑1 of Schedule 2.
strawberry has the meaning given by clause 62‑1 of Schedule 2.
strawberry runner has the meaning given by clause 62‑1 of Schedule 2.
sugarcane has the meaning given by clause 29‑1 of Schedule 2.
sugarcane plant has the meaning given by clause 29‑1 of Schedule 2.
sugarcane season has the meaning given by clause 29‑2 of Schedule 2.
sweet potato has the meaning given by clause 63‑1 of Schedule 2.
tea tree oil has the meaning given by clause 74‑1 of Schedule 2.
tree fruit has the meaning given by clause 45‑1 of Schedule 2.
turf has the meaning given by clause 75‑1 of Schedule 2.
(a) of goat fibre—has the meaning given by clause 17‑2 of Schedule 1; or
(b) of grain—has the meaning given by clause 26‑5 of Schedule 2; or
(c) of sweet potatoes—has the meaning given by clause 63‑2 of Schedule 2; or
(d) of vegetables—has the meaning given by clause 64‑2 of Schedule 2; or
(e) of wool—has the meaning given by clause 18‑3 of Schedule 1.
wheat has the meaning given by clause 26‑1 of Schedule 2.
whole milk has the meaning given by clause 16‑1 of Schedule 1.
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 has the meaning given by clause 69‑1 of Schedule 2.
winery has the meaning given by clause 69‑1 of Schedule 2.
worm treatment has the meaning given by clause 12‑10 of Schedule 1.
Buying agent
(1) A person is a buying agent if:
(a) the person buys products, goods or services on behalf of business purchasers of the products, goods or services; and
(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:
(a) the person sells products, goods or services on behalf of levy payers for the products, goods or services; and
(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:
(a) the person buys products, goods or services from levy payers for the products, goods or services; and
(b) the person does so in the course of carrying on a business (including as a processor or feedlot operator).
7 Process 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:
(a) cleaning or washing;
(b) brushing;
(c) sorting;
(d) grading;
(e) packing;
(f) storage;
(g) transport;
(h) delivery;
(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 | Column 2 |
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 |
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:
(a) sorting;
(b) grading;
(c) packing;
(d) storage;
(e) transport;
(f) delivery;
(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 | Column 2 |
1 | Farmed prawns | The following: (a) cleaning; (b) freezing |
2 | Whole milk | Chilling |
For the purposes of this instrument, the question of whether 2 bodies corporate are related to each other is to be determined in the same way as for the purposes of the Corporations Act 2001.
For the purposes of Parts 2 to 6 of the Act, the Schedules have effect.
Schedule 1—Animals and animal products
1‑1 Simplified outline of this Part
Queen bees
Queen bee levy is imposed on queen bees that are bred in Australia and sold. However, the rate is nil so no levy is currently payable.
Honey
Honey levy is imposed on the sale of honey or on honey used in Australia in the production of other goods. There are levy exemptions.
2‑1 Imposition of queen bee levy
(1) Levy is imposed on queen bees that are:
(a) bred in Australia; and
(b) sold by the breeder.
(2) Queen bee means a fertile female bee of the species Apis mellifera (commonly known as the European honeybee).
Queen bees sold after export
(1) Levy is not imposed on queen bees that are sold after being exported from Australia.
Threshold exemption
(2) Levy is not imposed on queen bees that are sold by a breeder in a financial year if the sum of the following amounts that the breeder would otherwise be liable to pay in relation to queen bees and that year is less than $50:
(a) levy under this Division;
(b) charge under Division 2 of Part 1‑1 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 (queen bee export charge).
The rate of the levy on queen bees is worked out using this table.
Queen bee levy | |
Item | Rate of levy |
1 | Nil (the research and development component) |
The levy on queen bees is payable by the breeder of the queen bees.
Clause 2‑1 applies in relation to queen bees that are sold on or after 1 July 2025, whether the queen bees are bred before, on or after that day.
Sale of honey
(1) Levy is imposed on honey that is:
(a) produced in Australia by a bee of the species Apis mellifera; and
(b) sold.
Honey used in the production of other goods
(2) Levy is imposed on honey that is:
(a) produced in Australia by a bee of the species Apis mellifera; and
(b) used in Australia in the production of other goods.
Levy previously imposed
(1) Levy is not imposed by clause 3‑1 on particular honey if levy under that clause has previously been imposed on the honey.
Honey sold after export
(2) Levy is not imposed by clause 3‑1 on honey that is sold after being exported from Australia.
Threshold exemption
(3) Levy is not imposed by clause 3‑1 on honey that is sold by retail sale by a person in a calendar year, or is used in Australia by a person in a calendar year in the production of other goods, if the sum of the following is 1,500 kilograms or less:
(a) the total quantity of honey so sold by that person in that year;
(b) the total quantity of honey so used by that person in that year.
(4) Subclause (3) does not apply to honey covered by subclause (1) or (2).
The rate of the levy imposed by subclause 3‑1(1) or (2) on honey is worked out using this table.
Honey levy | |
Item | Rate of levy |
1 | The sum of the following components: (a) 1.5 cents per kilogram of the honey (the research and development component); (b) 0.1 cents per kilogram of the honey (the biosecurity activity component); (c) 2.7 cents per kilogram of the honey (the biosecurity response component); (d) 0.3 cents per kilogram of the honey (the National Residue Survey component) |
Sale of honey
(1) The levy imposed by subclause 3‑1(1) on honey that is sold is payable by the person who owns the honey immediately before the sale.
Honey used in the production of other goods
(2) The levy imposed by subclause 3‑1(2) on honey that is used in the production of other goods is payable by the person who owns the honey immediately before the honey begins to be so used.
Clause 3‑1 applies in relation to honey that is sold, or used in the production of other goods, on or after 1 January 2025, whether the honey is produced before, on or after that day.
4‑1 Simplified outline of this Part
Laying chickens
Laying chicken levy is imposed on laying chickens that are hatched at a hatchery in Australia. There are levy exemptions.
Eggs
Egg levy is imposed on laying chickens that are:
(a) purchased from the proprietor of a hatchery in Australia for use in the commercial production of eggs; or
(b) released from a hatchery into a commercial egg production facility in Australia for keeping for use in the commercial production of eggs.
There are levy exemptions.
Meat chickens
Meat chicken levy is imposed on meat chickens that are hatched at a hatchery in Australia. There are levy exemptions.
Division 5—Laying chickens and eggs
Subdivision 5‑A—Laying chickens
5‑1 Imposition of laying chicken levy
Levy is imposed on laying chickens that are hatched at a hatchery in Australia.
(1) Levy is not imposed on laying chickens hatched at a hatchery in a financial year if less than 1,060 laying chickens are hatched at that hatchery in that year.
(2) Levy is not imposed on laying chickens that die, or are destroyed, at the hatchery at which they were hatched within 48 hours after being hatched.
Note: The effect of this subclause is that the exemption does not apply to laying chickens that die, or are destroyed, within those 48 hours at a place other than the hatchery.
(3) Laying chickens covered by subclause (2) are not counted for the purposes of subclause (1).
The rate of the levy imposed by clause 5‑1 on laying chickens is worked out using this table.
Laying chicken levy | |
Item | Rate of levy |
1 | The sum of the following components: (a) 13.5 cents per laying chicken (the research and development component); (b) 0.27 cents per laying chicken (the biosecurity activity component); (c) 1.1 cents per laying chicken (the biosecurity response component); (d) 0.4 cents per laying chicken (the National Residue Survey component) |
The levy imposed by clause 5‑1 on laying chickens is payable by the proprietor of the hatchery.
Clause 5‑1 applies in relation to laying chickens that are hatched on or after 1 July 2025.
(1) Levy is imposed on laying chickens that are purchased from the proprietor of a hatchery in Australia for use in the commercial production of eggs.
Note: For when laying chickens are purchased, see clause 5‑10.
Laying chickens released from hatchery
(2) Levy is imposed on laying chickens that are released from a hatchery into a commercial egg production facility in Australia for keeping for use in the commercial production of eggs.
Egg levy | |
Item | Rate of levy |
1 | 32.5 cents for each laying chicken that was purchased or released into the commercial egg production facility (the marketing component) |
Purchase of laying chickens
(1) The levy imposed by subclause 5‑6(1) on laying chickens is payable by the person who purchased the laying chickens.
Laying chickens released from hatchery
(2) The levy imposed by subclause 5‑6(2) on laying chickens is payable by the person keeping the laying chickens for use in the commercial production of eggs.
5‑10 When 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.
Clause 5‑6 applies in relation to laying chickens that are purchased, or released into a commercial egg production facility, on or after 1 July 2025.
6‑1 Imposition of meat chicken levy
(1) Levy is imposed on meat chickens that are hatched at a hatchery in Australia.
(2) Meat chicken means a chicken that is to be raised for meat production.
(1) Levy is not imposed on meat chickens hatched at a hatchery in a financial year if less than 20,000 meat chickens are hatched at that hatchery in that year.
(2) Levy is not imposed on meat chickens that die, or are destroyed, at the hatchery at which they were hatched within 48 hours after being hatched.
Note: The effect of this subclause is that the exemption does not apply to meat chickens that die, or are destroyed, within those 48 hours at a place other than the hatchery.
(3) Meat chickens covered by subclause (2) are not counted for the purposes of subclause (1).
The rate of the levy on meat chickens is worked out using this table.
Meat chicken levy | |
Item | Rate of levy |
1 | The sum of the following components: (a) 0.195 cents per meat chicken (the research and development component); (b) 0.0194 cents per meat chicken (the biosecurity activity component); (c) 0.03 cents per meat chicken (the biosecurity response component); (d) 0.02 cents per meat chicken (the National Residue Survey component) |
The levy on meat chickens is payable by the proprietor of the hatchery.
Clause 6‑1 applies in relation to meat chickens that are hatched on or after 1 July 2025.
7‑1 Simplified outline of this Part
General
Levies are imposed on various livestock. There are slaughter levies and transaction levies. There are also charges imposed under the Primary Industries (Customs) Charges Regulations 2024 on the export of livestock.
Multiple levies and charges may apply over the course of an animal’s life, including at the same point in time. There are different levy payers and charge payers.
The levies consist of various components. Amounts equal to levies collected are disbursed to the declared meat industry body, the declared meat processor body, the Rural Industries Research and Development Corporation, Animal Health Australia or the National Residue Survey Special Account for spending on different activities.
Buffaloes
Buffalo slaughter levy is imposed on the slaughter in Australia at an abattoir of buffaloes for human consumption. There are levy exemptions.
Cattle
There are 2 levies on cattle.
First, cattle slaughter levy is imposed on the slaughter in Australia at an abattoir of cattle for human consumption.
Second, cattle transaction levy is imposed:
(a) on each transaction entered into by which the ownership of cattle is transferred from one person to another; and
(b) on the slaughter in Australia at an abattoir of cattle in 3 different situations.
There are levy exemptions for both levies.
Deer
Deer slaughter levy is imposed on the slaughter in Australia at an abattoir of deer for human consumption. There are levy exemptions.
Goats
There are 2 levies on goats.
First, goat slaughter levy is imposed on the slaughter in Australia at an abattoir of goats for human consumption.
Second, goat transaction levy is imposed:
(a) on each transaction entered into by which the ownership of goats is transferred from one person to another; and
(b) on the slaughter in Australia at an abattoir of goats in 3 different situations.
There are levy exemptions for both levies.
Horses
There are 3 levies on horses.
First, horse slaughter levy is imposed on the slaughter in Australia at an abattoir of horses for human consumption. There are levy exemptions.
Second, thoroughbred horse levy is imposed on:
(a) a thoroughbred horse that is a mare if the mare is recorded in a mare return lodged with Racing Australia; and
(b) a thoroughbred horse that is a stallion if the stallion covers a mare and the covering is recorded in a declaration of service lodged with Racing Australia.
Third, horse biosecurity response levy is imposed on a disposal of manufactured feed or worm treatment.
Pigs
Pig slaughter levy is imposed on the slaughter in Australia at an abattoir of pigs for human consumption. There are levy exemptions.
Sheep and lambs
There are 2 levies on sheep and lambs.
First, sheep and lambs slaughter levy is imposed on the slaughter in Australia at an abattoir of sheep or lambs for human consumption.
Second, sheep and lambs transaction levy is imposed:
(a) on each transaction entered into by which the ownership of sheep or lambs is transferred from one person to another; and
(b) on the slaughter in Australia at an abattoir of sheep or lambs in 3 different situations.
There are levy exemptions for both levies.
8‑1 Imposition of buffalo slaughter levy
(1) Levy is imposed on the slaughter in Australia at an abattoir of buffaloes for human consumption in or outside Australia.
(2) Buffalo means an animal of the species Bubalus bubalis.
Levy is not imposed:
(a) on the slaughter of buffaloes whose carcases are condemned or rejected as being unfit for human consumption because of the operation of a law of the Commonwealth, a State or a Territory; or
(b) on the slaughter of buffaloes for consumption by the owner of the buffaloes, members of the owner’s family or the owner’s employees.
The rate of the levy on the slaughter of buffaloes is worked out using this table.
Buffalo slaughter levy | |
Item | Rate of levy |
1 | The sum of the following components: (a) $4.60 per head (the research and development component); (b) $5 per head (the National Residue Survey component) |
The levy on the slaughter of buffaloes is payable by the person who owns the buffaloes at the time of the slaughter.
Clause 8‑1 applies in relation to the slaughter of buffaloes on or after 1 July 2025.
Subdivision 9‑A—Cattle slaughter levy
9‑1 Imposition of cattle slaughter levy
Levy is imposed on the slaughter in Australia at an abattoir of cattle for human consumption in or outside Australia.
Levy is not imposed by clause 9‑1 on the slaughter of cattle whose carcases are condemned or rejected as being unfit for human consumption because of the operation of a law of the Commonwealth, a State or a Territory.
(1) The rate of the levy imposed by clause 9‑1 on the slaughter of cattle is worked out using this table.
Cattle slaughter levy | |
Item | Rate of levy |
1 | The sum of the following components: (a) for each carcase, 0.24 cents per kilogram of the weight of the carcase (the marketing component); (b) for each carcase, 0.36 cents per kilogram of the weight of the carcase (the research and development component) |
(2) The weight of a carcase is worked out using this table.
Weight of a carcase | ||
Item | In these circumstances: | the weight is: |
1 | The hot carcase weight of the carcase is determined by the proprietor of the abattoir | the hot carcase weight |
2 | The cold carcase weight of the carcase is determined by the proprietor of the abattoir but the hot carcase weight of the carcase is not determined by that proprietor | the cold carcase weight multiplied by 1.03 |
3 | In any other circumstances | 240 kilograms |
The levy imposed by clause 9‑1 on the slaughter of cattle is payable by:
(a) if the hot carcase weight of the carcases is determined by the proprietor of the abattoir—the person who owns the carcases immediately after that hot carcase weight is determined; or
(b) otherwise—the person who owns the carcases immediately after the slaughter.
Clause 9‑1 applies in relation to the slaughter of cattle on or after 1 July 2025.
Subdivision 9‑B—Cattle transaction levy
9‑6 Imposition of cattle transaction levy
Transfer of ownership of cattle
(1) Levy is imposed on each transaction entered into by which the ownership of cattle is transferred from one person to another, where the cattle are in Australia at the time that transfer occurs.
Note: The ownership of cattle may be transferred, for example, by sale or gift.
Delivery and slaughter of cattle at an abattoir
(2) Levy is imposed on the slaughter in Australia at an abattoir of cattle, where the cattle have been delivered to the abattoir other than because of a sale to the proprietor of the abattoir.
Slaughter of cattle at an abattoir more than 60 days after purchase
(3) Levy is imposed on the slaughter in Australia at an abattoir of cattle purchased by the proprietor of the abattoir and held by that proprietor for a period of more than 60 days after the day of the purchase and before the day of the slaughter.
Slaughter of cattle where no other transaction levy
(4) Levy is imposed on the slaughter in Australia at an abattoir of cattle where:
(a) prior to the slaughter, there has been no transaction entered into by which the ownership of the cattle has been transferred from one person to another; and
(b) the circumstances in relation to the slaughter are circumstances to which neither subclause (2) nor (3) applies.
Ownership exemption—dairy cattle
(1) Levy is not imposed by subclause 9‑6(1) in circumstances where there is a transfer of ownership of dairy cattle from one person to another if:
(a) both persons are licensed dairy farmers; or
(b) either of those persons is a licensed dairy farmer and those cattle are being acquired for inclusion in, or eventual inclusion in, a herd of dairy cattle.
Ownership exemption—related bodies corporate
(2) Levy is not imposed by subclause 9‑6(1) in circumstances where there is a transfer of ownership of cattle between related bodies corporate, where the body corporate acquiring the cattle is not a proprietor of an abattoir.
Ownership exemption—cattle not fit for human consumption
(3) Levy is not imposed by subclause 9‑6(1) in circumstances where there is a transfer of ownership of cattle if:
(a) the person acquiring the cattle is the proprietor of an abattoir; and
(b) the cattle are not, at the time of the transfer of ownership, fit for human consumption because of the operation of a law of the Commonwealth, a State or a Territory.
Ownership exemption—export licence holders
(4) If levy is imposed by subclause 9‑6(1) in circumstances where there is a transfer of ownership of cattle to the holder of an export licence granted under section 191 of the Export Control Act 2020 (the first licence holder), levy is not imposed by that subclause in circumstances where there is any further transfer of ownership of the cattle to another holder of such a licence if:
(a) the cattle are exported from Australia; and
(b) the cattle are exported 30 days or less after being acquired by the first licence holder.
Ownership exemption—cattle intended for export
(5) Levy is not imposed by subclause 9‑6(1) in circumstances where there is a transfer of ownership of cattle if the transfer occurs:
(a) immediately before they are loaded, or during the period they are loaded, on a ship or aircraft in which they are intended to be exported; or
(b) while they are on board a ship or aircraft in which they are intended to be exported.
Ownership exemption—general exclusions
(6) Levy is not imposed by subclause 9‑6(1) in circumstances where there is a transfer of ownership of cattle:
(a) as a result of a sale or transfer ordered by a court in proceedings under the Family Law Act 1975; or
(b) by devolution on the death of the owner of the cattle; or
(c) on the happening of events referred to in subsection 70‑100(1) of the Income Tax Assessment Act 1997.
Slaughter exemption—continuing ownership
(7) Levy is not imposed by subclause 9‑6(2) on the slaughter of cattle if:
(a) the cattle are delivered to the abattoir for slaughter on behalf of the person who owns the cattle; and
(b) the delivery occurs within 14 days after the acquisition of the cattle by that person; and
(c) that person:
(i) if the hot carcase weight of the carcases is determined by the proprietor of the abattoir—owns the carcases immediately after that hot carcase weight is determined; or
(ii) otherwise—owns the carcases immediately after the slaughter.
Slaughter exemption—cattle not fit for human consumption
(8) Levy is not imposed by subclause 9‑6(2) on the slaughter of cattle if the cattle are not, at the time of the delivery to the abattoir, fit for human consumption because of the operation of a law of the Commonwealth, a State or a Territory.
Slaughter exemption—personal consumption
(9) Levy is not imposed by subclause 9‑6(3) or (4) on the slaughter of cattle (other than lot‑fed cattle) at an abattoir if:
(a) the cattle are slaughtered for consumption:
(i) by the person who owns the cattle at the time of the slaughter, members of that person’s household or that person’s employees; and
(ii) on premises owned or occupied by that person; and
(b) there is no sale or other transaction transferring ownership of the cattle, or any part or product of the carcase of the cattle, before, during or after the slaughter.
General exemption—levy previously imposed on bobby calves
(10) Levy is not imposed by clause 9‑6 in relation to particular bobby calves if levy under that clause has previously been imposed in relation to those bobby calves.
(11) Bobby calf means a bovine animal (other than a buffalo or a head of lot‑fed cattle) where:
(a) at the time of entry into the relevant transaction or of the slaughter, it is less than 30 days old; and
(b) if slaughtered—the dressed weight of the carcase is 40 kilograms or less (with no adjustment of that weight to be made on account of shrinkage); and
(c) if not slaughtered:
(i) if its liveweight was determined at the time of entry into the relevant transaction—that liveweight is 80 kilograms or less; or
(ii) otherwise—if it had been slaughtered at the time of entry into the relevant transaction, the dressed weight of the carcase would have been 40 kilograms or less (with no adjustment of that weight to be made on account of shrinkage);
but does not include a calf at foot with a cow.
(1) The rate of the levy imposed by subclause 9‑6(1), (2), (3) or (4) is worked out using this table.
Cattle transaction levy | |
Item | Rate of levy |
1 | For cattle other than lot‑fed cattle or bobby calves, the sum of the following components: (a) $3.66 per head (the marketing component); (b) 92 cents per head (the research and development component); (c) 13 cents per head (the biosecurity activity component); (d) 0 cents per head (the biosecurity response component); (e) 29 cents per head (the National Residue Survey component) |
2 | For lot‑fed cattle, the sum of the following components: (a) $3.08 per head (the marketing component); (b) $1.50 per head (the research and development component); (c) 13 cents per head (the biosecurity activity component); (d) 0 cents per head (the biosecurity response component); (e) 29 cents per head (the National Residue Survey component) |
3 | For bobby calves, the sum of the following components: (a) 48 cents per head (the marketing component); (b) 16 cents per head (the research and development component); (c) 0 cents per head (the biosecurity activity component); (d) 0 cents per head (the biosecurity response component); (e) 26 cents per head (the National Residue Survey component) |
(2) For the purposes of item 1 of the table in subclause (1), a cow with a calf at foot are together taken to be a single head of cattle.
Transfer of ownership of cattle
(1) The levy imposed by subclause 9‑6(1) on a transaction is payable by the person who owns the cattle immediately before the transaction is entered into.
Slaughter of cattle
(2) The levy imposed by subclause 9‑6(2) on the slaughter of cattle at an abattoir is payable by the person who owns the cattle immediately before the delivery to the abattoir.
(3) The levy imposed by subclause 9‑6(3) on the slaughter of cattle at an abattoir is payable by the proprietor of the abattoir.
(4) The levy imposed by subclause 9‑6(4) on the slaughter of cattle at an abattoir is payable by the person who owns the cattle at the time of the slaughter.
(1) Subclause 9‑6(1) applies in relation to a transaction entered into on or after 1 July 2025.
(2) Subclause 9‑6(2) applies in relation to the slaughter of cattle at an abattoir on or after 1 July 2025, whether the delivery of the cattle to the abattoir is before, on or after that day.
(3) Subclause 9‑6(3) applies in relation to the slaughter of cattle at an abattoir on or after 1 July 2025, whether the cattle were purchased before, on or after that day.
(4) Subclause 9‑6(4) applies in relation to the slaughter of cattle at an abattoir on or after 1 July 2025.
10‑1 Imposition of deer slaughter levy
(1) Levy is imposed on the slaughter in Australia at an abattoir of deer for human consumption in or outside Australia.
(2) Deer means an animal of the family Cervidae.
Levy is not imposed on the slaughter of deer whose carcases are condemned or rejected as being unfit for human consumption because of the operation of a law of the Commonwealth, a State or a Territory.
The rate of the levy on the slaughter of deer is worked out using this table.
Deer slaughter levy | |
Item | Rate of levy |
1 | For each carcase, if the hot carcase weight is determined, the sum of the following components: (a) 2 cents per kilogram of that weight (the research and development component); (b) 6 cents per kilogram of that weight (the National Residue Survey component) |
2 | For each carcase, if the cold carcase weight is determined and the hot carcase weight has not been determined, the sum of the following components: (a) 2 cents per kilogram of that weight multiplied by 1.03 (the research and development component); (b) 6 cents per kilogram of that weight (the National Residue Survey component) |
3 | In any other case, the sum of the following components: (a) $1.20 per carcase (the research and development component); (b) $2.40 per carcase (the National Residue Survey component) |
The levy on the slaughter of deer is payable by the person who owns the deer at the time of the slaughter.
Clause 10‑1 applies in relation to the slaughter of deer on or after 1 July 2025.
Subdivision 11‑A—Goat slaughter levy
11‑1 Imposition of goat slaughter levy
Levy is imposed on the slaughter in Australia at an abattoir of goats for human consumption in or outside Australia.
Levy is not imposed by clause 11‑1:
(a) on the slaughter of goats whose carcases are condemned or rejected as being unfit for human consumption because of the operation of a law of the Commonwealth, a State or a Territory; or
(b) on the slaughter of goats for consumption by the owner of the goats, members of the owner’s family or the owner’s employees.
The rate of the levy imposed by clause 11‑1 on the slaughter of goats is worked out using this table.
Goat slaughter levy | |
Item | Rate of levy |
1 | The sum of the following components: (a) 4 cents per head (the marketing component); (b) 6 cents per head (the research and development component) |
The levy imposed by clause 11‑1 on the slaughter of goats is payable by:
(a) if the hot carcase weight of the carcases is determined by the proprietor of the abattoir—the person who owns the carcases immediately after that hot carcase weight is determined; or
(b) otherwise—the person who owns the carcases immediately after the slaughter.
Clause 11‑1 applies in relation to the slaughter of goats on or after 1 July 2025.
Subdivision 11‑B—Goat transaction levy
11‑6 Imposition of goat transaction levy
Transfer of ownership of goats
(1) Levy is imposed on each transaction entered into by which the ownership of goats is transferred from one person to another, where the goats are in Australia at the time that transfer occurs.
Note: The ownership of goats may be transferred, for example, by sale or gift.
Delivery and slaughter of goats at an abattoir
(2) Levy is imposed on the slaughter in Australia at an abattoir of goats, where the goats have been delivered to the abattoir other than because of a sale to the proprietor of the abattoir.
Slaughter of goats at an abattoir more than 30 days after purchase
(3) Levy is imposed on the slaughter in Australia at an abattoir of goats purchased by the proprietor of the abattoir and held by that proprietor for a period of more than 30 days after the day of the purchase and before the day of the slaughter.
Slaughter of goats where no other transaction levy
(4) Levy is imposed on the slaughter in Australia at an abattoir of goats where:
(a) prior to the slaughter, there has been no transaction entered into by which the ownership of the goats has been transferred from one person to another; and
(b) the circumstances in relation to the slaughter are circumstances to which neither subclause (2) nor (3) applies.
Ownership exemption—related bodies corporate
(1) Levy is not imposed by subclause 11‑6(1) in circumstances where there is a transfer of ownership of goats between related bodies corporate, where the body corporate acquiring the goats is not a proprietor of an abattoir.
Ownership exemption—goats not fit for human consumption
(2) Levy is not imposed by subclause 11‑6(1) in circumstances where there is a transfer of ownership of goats if:
(a) the person acquiring the goats is the proprietor of an abattoir; and
(b) the goats are not, at the time of the transfer of ownership, fit for human consumption because of the operation of a law of the Commonwealth, a State or a Territory.
Ownership exemption—export licence holders
(3) If levy is imposed by subclause 11‑6(1) in circumstances where there is a transfer of ownership of goats to the holder of an export licence granted under section 191 of the Export Control Act 2020 (the first licence holder), levy is not imposed by that subclause in circumstances where there is any further transfer of ownership of the goats to another holder of such a licence if:
(a) the goats are exported from Australia; and
(b) the goats are exported 30 days or less after being acquired by the first licence holder.
Ownership exemption—goats intended for export
(4) Levy is not imposed by subclause 11‑6(1) in circumstances where there is a transfer of ownership of goats if the transfer occurs:
(a) immediately before they are loaded, or during the period they are loaded, on a ship or aircraft in which they are intended to be exported; or
(b) while they are on board a ship or aircraft in which they are intended to be exported.
Ownership exemption—general exclusions
(5) Levy is not imposed by subclause 11‑6(1) in circumstances where there is a transfer of ownership of goats:
(a) as a result of a sale or transfer ordered by a court in proceedings under the Family Law Act 1975; or
(b) by devolution on the death of the owner of the goats; or
(c) on the happening of events referred to in subsection 70‑100(1) of the Income Tax Assessment Act 1997.
Slaughter exemption—continuing ownership
(6) Levy is not imposed by subclause 11‑6(2) on the slaughter of goats if:
(a) the goats are delivered to the abattoir for slaughter on behalf of the person who owns the goats; and
(b) the delivery occurs within 14 days after the acquisition of the goats by that person; and
(c) that person:
(i) if the hot carcase weight of the carcases is determined by the proprietor of the abattoir—owns the carcases immediately after that hot carcase weight is determined; or
(ii) otherwise—owns the carcases immediately after the slaughter.
Slaughter exemption—goats not fit for human consumption
(7) Levy is not imposed by subclause 11‑6(2) on the slaughter of goats if the goats are not, at the time of the delivery to the abattoir, fit for human consumption because of the operation of a law of the Commonwealth, a State or a Territory.
Slaughter exemption—personal consumption
(8) Levy is not imposed by subclause 11‑6(3) or (4) on the slaughter of goats for consumption by the owner of the goats, members of the owner’s family or the owner’s employees.
(1) The rate of the levy imposed by subclause 11‑6(1), (2), (3) or (4) in relation to goats is worked out using this table.
Goat transaction levy | |
Item | Rate of levy |
1 | The sum of the following components: (a) 10.5 cents per head (the marketing component); (b) 16.7 cents per head (the research and development component); (c) 4.5 cents per head (the biosecurity activity component); (d) 0 cents per head (the biosecurity response component); (e) 6 cents per head (the National Residue Survey component) |
(2) For the purposes of subclause (1), a nanny‑goat with a kid at foot are together taken to be a single head of goats.
Transfer of ownership of goats
(1) The levy imposed by subclause 11‑6(1) on a transaction is payable by the person who owns the goats immediately before the transaction is entered into.
Slaughter of goats
(2) The levy imposed by subclause 11‑6(2) on the slaughter of goats at an abattoir is payable by the person who owns the goats immediately before the delivery to the abattoir.
(3) The levy imposed by subclause 11‑6(3) on the slaughter of goats at an abattoir is payable by the proprietor of the abattoir.
(4) The levy imposed by subclause 11‑6(4) on the slaughter of goats at an abattoir is payable by the person who owns the goats at the time of the slaughter.
(1) Subclause 11‑6(1) applies in relation to a transaction entered into on or after 1 July 2025.
(2) Subclause 11‑6(2) applies in relation to the slaughter of goats at an abattoir on or after 1 July 2025, whether the delivery of the goats to the abattoir is before, on or after that day.
(3) Subclause 11‑6(3) applies in relation to the slaughter of goats at an abattoir on or after 1 July 2025, whether the goats were purchased before, on or after that day.
(4) Subclause 11‑6(4) applies in relation to the slaughter of goats at an abattoir on or after 1 July 2025.
Subdivision 12‑A—Horse slaughter levy
12‑1 Imposition of horse slaughter levy
Levy is imposed on the slaughter in Australia at an abattoir of horses if:
(a) the horses are of the species Equus caballus or Equus ferus caballus; and
(b) the horses are slaughtered for human consumption in or outside Australia.
Levy is not imposed on the slaughter of horses whose carcases are condemned or rejected as being unfit for human consumption because of the operation of a law of the Commonwealth, a State or a Territory.
The rate of the levy on the slaughter of horses is worked out using this table.
Horse slaughter levy | |
Item | Rate of levy |
1 | $5 per head (the National Residue Survey component) |
The levy on the slaughter of horses is payable by the person who owns the carcases immediately after the slaughter.
Clause 12‑1 applies in relation to the slaughter of horses on or after 1 July 2025.
Subdivision 12‑B—Thoroughbred horse levy
12‑6 Imposition of thoroughbred horse levy
Mares
(1) Levy is imposed on a thoroughbred horse that is a mare if the mare is recorded in a mare return lodged with Racing Australia, in a period of 12 months beginning on 1 March, for registration in the Australian Stud Book.
Stallions
(2) Levy is imposed on a thoroughbred horse that is a stallion if:
(a) the stallion covers a mare; and
(b) the covering is recorded in a declaration of service lodged with Racing Australia, in a period of 12 months beginning on 1 March, for registration in the Australian Stud Book; and
(c) no previous covering of the mare by the stallion has been recorded in a declaration of service lodged with Racing Australia in that period.
Definitions
(3) Mare means a female horse aged 4 years or more.
(4) Mare return means a mare return required to be lodged by the Rules of the Australian Stud Book.
(5) 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 (www.studbook.org.au).
(6) Australian Stud Book means the publication of that name, as in force from time to time, that:
(a) contains the official records of thoroughbred bloodlines in Australia; and
(b) is kept and maintained by Racing Australia.
(7) Racing Australia means Racing Australia Limited (ACN 105 994 330).
(8) A mare is covered by a stallion if the mare and stallion are joined for the purpose of breeding, even if a foal is not produced or is born deceased.
(9) 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.
Mares
(1) The rate of the levy imposed by subclause 12‑6(1) is worked out using this table.
Thoroughbred horse levy—mares | |
Item | Rate of levy |
1 | $10 for each mare included in a mare return lodged in the 12‑month period (the research and development component) |
Stallions
(2) The rate of the levy imposed by subclause 12‑6(2) is worked out using this table.
Thoroughbred horse levy—stallions | |
Item | Rate of levy |
1 | For a stallion, $10 for each mare covered by the stallion and included in a declaration of service lodged in the 12‑month period (the research and development component) |
(3) Subclause (2) applies whether or not the mare is covered by the stallion in the 12‑month period.
Mares
(1) The levy imposed by subclause 12‑6(1) is payable by the breeder who lodged the mare return or on whose behalf the mare return was lodged.
Stallions
(2) The levy imposed by subclause 12‑6(2) is payable by the breeder who lodged the declaration of service or on whose behalf the declaration of service was lodged.
(1) Subclause 12‑6(1) applies in relation to a mare return lodged on or after 1 March 2025.
(2) Subclause 12‑6(2) applies in relation to a declaration of service lodged on or after 1 March 2025, whether the covering occurs before, on or after that day.
Subdivision 12‑C—Horse biosecurity response levy
12‑10 Imposition of horse biosecurity response levy
(1) Levy is imposed on a disposal of manufactured feed or worm treatment by a person to another person if:
(a) the disposal takes place in Australia; and
(b) the disposal is the first disposal of the feed or treatment after the feed or treatment is imported into Australia or manufactured in Australia.
(2) Subclause (1) applies whether the disposal is by sale, gift or otherwise.
(3) Manufactured feed means feed that:
(a) is suitable for horses generally or horses of a particular kind; and
(b) has been prepared using one or more of the following processes:
(i) steaming or another cooking process;
(ii) flaking;
(iii) cubing of hay;
(iv) starch manipulation;
(v) blending 2 or more sorts of feed;
(vi) blending 1 or more sorts of feed with 1 or more dietary supplements, medications or modifiers.
(4) Worm treatment means a veterinary chemical product (within the meaning of the Agvet Code) for which all the following conditions are met:
(a) the product is a registered chemical product (within the meaning of the Agvet Code);
(b) there are instructions for use of the product that are in the Register (within the meaning of the Agvet Code);
(c) those instructions:
(i) are for use of the product for treatment of horses for internal parasites; and
(ii) are not for use of the product for treatment of other animals for internal parasites.
(5) Agvet Code means the Code set out in the Schedule to the Agricultural and Veterinary Chemicals Code Act 1994.
The rate of the levy on the disposal of manufactured feed or worm treatment is worked out using this table.
Horse biosecurity response levy | |
Item | Rate of levy |
1 | For a disposal of manufactured feed, nil (the biosecurity response component) |
2 | For a disposal of worm treatment, nil (the biosecurity response component) |
The levy on the disposal of manufactured feed or worm treatment by a person is payable by that person.
Clause 12‑10 applies in relation to the disposal of manufactured feed or worm treatment on or after 1 January 2025, whether the feed or treatment is imported into Australia or manufactured in Australia before, on or after that day.
13‑1 Imposition of pig slaughter levy
(1) Levy is imposed on the slaughter in Australia at an abattoir of pigs for human consumption in or outside Australia.
(2) Subclause (1) applies whether or not the carcases are later used for human consumption.
(3) Pig means an animal of the family Suidae.
Levy is not imposed on the slaughter of pigs for consumption by the owner of the pigs, members of the owner’s family or the owner’s employees.
The rate of the levy on the slaughter of pigs is worked out using this table.
Pig slaughter levy | |
Item | Rate of levy |
1 | The sum of the following components: (a) $2.25 per head (the marketing component); (b) $1 per head (the research and development component); (c) 0 cents per head (the biosecurity activity component); (d) 0 cents per head (the biosecurity response component); (e) 17.5 cents per head (the National Residue Survey component) |
The levy on the slaughter of pigs is payable by the person who owns the pigs at the time of the slaughter.
Clause 13‑1 applies in relation to the slaughter of pigs on or after 1 July 2025.
Subdivision 14‑A—Sheep and lambs slaughter levy
14‑1 Imposition of sheep and lambs slaughter levy
Levy is imposed on the slaughter in Australia at an abattoir of sheep or lambs for human consumption in or outside Australia.
Levy is not imposed by clause 14‑1:
(a) on the slaughter of sheep or lambs whose carcases are condemned or rejected as being unfit for human consumption because of the operation of a law of the Commonwealth, a State or a Territory; or
(b) on the slaughter of sheep or lambs for consumption by the owner of the sheep or lambs, members of the owner’s family or the owner’s employees.
The rate of the levy imposed by clause 14‑1 on the slaughter of sheep or lambs is worked out using this table.
Sheep and lambs slaughter levy | |
Item | Rate of levy |
1 | For the slaughter of sheep, the sum of the following components: (a) 6 cents per head (the marketing component); (b) 9 cents per head (the research and development component) |
2 | For the slaughter of lambs, the sum of the following components: (a) 6.4 cents per head (the marketing component); (b) 9.6 cents per head (the research and development component) |
The levy imposed by clause 14‑1 on the slaughter of sheep or lambs is payable by:
(a) if the hot carcase weight of the carcases is determined by the proprietor of the abattoir—the person who owns the carcases immediately after that hot carcase weight is determined; or
(b) otherwise—the person who owns the carcases immediately after the slaughter.
Clause 14‑1 applies in relation to the slaughter of sheep or lambs on or after 1 July 2025.
Subdivision 14‑B—Sheep and lambs transaction levy
14‑6 Imposition of sheep and lambs transaction levy
Transfer of ownership of sheep or lambs
(1) Levy is imposed on each transaction entered into by which the ownership of sheep or lambs is transferred from one person to another, where the sheep or lambs are in Australia at the time that transfer occurs.
Note: The ownership of sheep or lambs may be transferred, for example, by sale.
Delivery and slaughter of sheep or lambs at an abattoir
(2) Levy is imposed on the slaughter in Australia at an abattoir of sheep or lambs, where the sheep or lambs have been delivered to the abattoir other than because of a sale to the proprietor of the abattoir.
Slaughter of sheep or lambs at an abattoir more than 30 days after purchase
(3) Levy is imposed on the slaughter in Australia at an abattoir of sheep or lambs purchased by the proprietor of the abattoir and held by that proprietor for a period of more than 30 days after the day of the purchase and before the day of the slaughter.
Slaughter of sheep or lambs where no other transaction levy
(4) Levy is imposed on the slaughter in Australia at an abattoir of sheep or lambs where:
(a) prior to the slaughter, there has been no transaction entered into by which the ownership of the sheep or lambs has been transferred from one person to another; and
(b) the circumstances in relation to the slaughter are circumstances to which neither subclause (2) nor (3) applies.
Ownership exemption—related bodies corporate
(1) Levy is not imposed by subclause 14‑6(1) in circumstances where there is a transfer of ownership of sheep or lambs between related bodies corporate, where the body corporate acquiring the sheep or lambs is not a proprietor of an abattoir.
Ownership exemption—sheep or lambs not fit for human consumption
(2) Levy is not imposed by subclause 14‑6(1) in circumstances where there is a transfer of ownership of sheep or lambs if:
(a) the person acquiring the sheep or lambs is the proprietor of an abattoir; and
(b) the sheep or lambs are not, at the time of the transfer of ownership, fit for human consumption because of the operation of a law of the Commonwealth, a State or a Territory.
Ownership exemption—export licence holders
(3) If levy is imposed by subclause 14‑6(1) in circumstances where there is a transfer of ownership of sheep or lambs to the holder of an export licence granted under section 191 of the Export Control Act 2020 (the first licence holder), levy is not imposed by that subclause in circumstances where there is any further transfer of ownership of the sheep or lambs to another holder of such a licence if:
(a) the sheep or lambs are exported from Australia; and
(b) the sheep or lambs are exported 30 days or less after being acquired by the first licence holder.
Ownership exemption—sale price per head is less than $5
(4) Levy is not imposed by subclause 14‑6(1) on the sale of sheep or lambs if the sale price per head is less than $5.
Ownership exemption—sheep or lambs intended for export
(5) Levy is not imposed by subclause 14‑6(1) in circumstances where there is a transfer of ownership of sheep or lambs if the transfer occurs:
(a) immediately before they are loaded, or during the period they are loaded, on a ship or aircraft in which they are intended to be exported; or
(b) while they are on board a ship or aircraft in which they are intended to be exported.
Ownership exemption—general exclusions
(6) Levy is not imposed by subclause 14‑6(1) in circumstances where there is a transfer of ownership of sheep or lambs:
(a) as a result of a sale or transfer ordered by a court in proceedings under the Family Law Act 1975; or
(b) as a result of a gift of the sheep or lambs; or
(c) by devolution on the death of the owner of the sheep or lambs; or
(d) on the happening of events referred to in subsection 70‑100(1) of the Income Tax Assessment Act 1997.
Slaughter exemption—continuing ownership
(7) Levy is not imposed by subclause 14‑6(2) on the slaughter of sheep or lambs if:
(a) the sheep or lambs are delivered to the abattoir for slaughter on behalf of the person who owns the sheep or lambs; and
(b) the delivery occurs within 14 days after the acquisition of the sheep or lambs by that person; and
(c) that person:
(i) if the hot carcase weight of the carcases is determined by the proprietor of the abattoir—owns the carcases immediately after that hot carcase weight is determined; or
(ii) otherwise—owns the carcases immediately after the slaughter.
Slaughter exemption—sheep or lambs not fit for human consumption
(8) Levy is not imposed by subclause 14‑6(2) on the slaughter of sheep or lambs if the sheep or lambs are not, at the time of the delivery to the abattoir, fit for human consumption because of the operation of a law of the Commonwealth, a State or a Territory.
Slaughter exemption—personal consumption
(9) Levy is not imposed by subclause 14‑6(3) or (4) on the slaughter of sheep or lambs for consumption by the owner of the sheep or lambs, members of the owner’s family or the owner’s employees.
Sheep
(1) The rate of the levy imposed by subclause 14‑6(1), (2), (3) or (4) in relation to sheep is worked out using this table.
Sheep and lambs transaction levy—sheep | |
Item | Rate of levy |
1 | For the sale of sheep where the sale price per head is $5 or more and $10 or less, the rate of levy on each head of sheep is the sum of the following components: (a) the sale price multiplied by 0.0087 (the marketing component); (b) the sale price multiplied by 0.0077 (the research and development component); (c) the sale price multiplied by 0.0018 (the biosecurity activity component); (d) zero (the biosecurity response component); (e) the sale price multiplied by 0.0018 (the National Residue Survey component) |
2 | For the sale of sheep where the sale price per head is more than $10, the sum of the following components: (a) 8.7 cents per head (the marketing component); (b) 7.7 cents per head (the research and development component); (c) 1.8 cents per head (the biosecurity activity component); (d) 0 cents per head (the biosecurity response component); (e) 1.8 cents per head (the National Residue Survey component) |
3 | For any other cases in which the ownership of sheep is transferred, the sum of the following components: (a) 8.7 cents per head (the marketing component); (b) 7.7 cents per head (the research and development component); (c) 1.8 cents per head (the biosecurity activity component); (d) 0 cents per head (the biosecurity response component); (e) 1.8 cents per head (the National Residue Survey component) |
4 | For sheep that are slaughtered, the sum of the following components: (a) 8.7 cents per head (the marketing component); (b) 7.7 cents per head (the research and development component); (c) 1.8 cents per head (the biosecurity activity component); (d) 0 cents per head (the biosecurity response component); (e) 1.8 cents per head (the National Residue Survey component) |
(2) For the purposes of subclause (1), a ewe with a lamb at foot are together taken to be a single head of sheep.
Lambs
(3) The rate of the levy imposed by subclause 14‑6(1), (2), (3) or (4) in relation to lambs is worked out using this table.
Sheep and lambs transaction levy—lambs | |
Item | Rate of levy |
1 | For the sale of lambs where the sale price per head is $5 or more and $75 or less, the rate of levy on each head of lambs is the sum of the following components: (a) the sale price multiplied by 0.012 (the marketing component); (b) the sale price multiplied by 0.0049333333 (the research and development component); (c) the sale price multiplied by 0.002 (the biosecurity activity component); (d) zero (the biosecurity response component); (e) the sale price multiplied by 0.0010666666 (the National Residue Survey component) |
2 | For the sale of lambs where the sale price per head is more than $75, the sum of the following components: (a) 90 cents per head (the marketing component); (b) 37 cents per head (the research and development component); (c) 15 cents per head (the biosecurity activity component); (d) 0 cents per head (the biosecurity response component); (e) 8 cents per head (the National Residue Survey component) |
3 | For any other cases in which the ownership of lambs is transferred, the sum of the following components: (a) 62.6 cents per head (the marketing component); (b) 11.3 cents per head (the research and development component); (c) 1.4 cents per head (the biosecurity activity component); (d) 0 cents per head (the biosecurity response component); (e) 4.7 cents per head (the National Residue Survey component) |
4 | For lambs that are slaughtered, the sum of the following components: (a) 62.6 cents per head (the marketing component); (b) 11.3 cents per head (the research and development component); (c) 1.4 cents per head (the biosecurity activity component); (d) 0 cents per head (the biosecurity response component); (e) 4.7 cents per head (the National Residue Survey component) |
Definitions
(4) The sale price, per head of sheep or lambs, in relation to a transaction entered into by which the ownership of the sheep or lambs is transferred from one person to another, means:
(a) the price per head stated for the transaction, unless paragraph (b), (c) or (d) applies; or
(b) if the price stated for the transaction is a live‑weight sale price per kilogram—that price multiplied by the weight of the animal in kilograms; or
(c) if the price stated for the transaction is a hot carcase weight sale price per kilogram and that price includes the recovery value of the non‑carcase material—that price multiplied by the animal’s hot carcase weight in kilograms; or
(d) if the price stated for the transaction is a hot carcase weight sale price per kilogram and that price does not include the recovery value of the non‑carcase material—the sum of:
(i) that price multiplied by the animal’s hot carcase weight in kilograms; and
(ii) the amount identified as the recovery value of the non‑carcase material.
(5) Non‑carcase material means the skin, fleece, offal and other by‑products of a carcase that are sold or supplied to a buyer or buyers.
Rounding
(6) If the amount that would otherwise be the sale price, per head of sheep or lambs, is not a multiple of 10 cents, the sale price is to be rounded to the nearest multiple of 10 cents (rounding up if necessary).
Transfer of ownership of sheep or lambs
(1) The levy imposed by subclause 14‑6(1) on a transaction is payable by the person who owns the sheep or lambs immediately before the transaction is entered into.
Slaughter of sheep or lambs
(2) The levy imposed by subclause 14‑6(2) on the slaughter of sheep or lambs at an abattoir is payable by the person who owns the sheep or lambs immediately before the delivery to the abattoir.
(3) The levy imposed by subclause 14‑6(3) on the slaughter of sheep or lambs at an abattoir is payable by the proprietor of the abattoir.
(4) The levy imposed by subclause 14‑6(4) on the slaughter of sheep or lambs at an abattoir is payable by the person who owns the sheep or lambs at the time of the slaughter.
(1) Subclause 14‑6(1) applies in relation to a transaction entered into on or after 1 July 2025.
(2) Subclause 14‑6(2) applies in relation to the slaughter of sheep or lambs at an abattoir on or after 1 July 2025, whether the delivery of the sheep or lambs to the abattoir is before, on or after that day.
(3) Subclause 14‑6(3) applies in relation to the slaughter of sheep or lambs at an abattoir on or after 1 July 2025, whether the sheep or lambs were purchased before, on or after that day.
(4) Subclause 14‑6(4) applies in relation to the slaughter of sheep or lambs at an abattoir on or after 1 July 2025.
15‑1 Simplified outline of this Part
Whole milk
Dairy produce levy is imposed on whole milk that is produced in Australia and delivered to a processing establishment in Australia, sold to a business purchaser or processed.
Goat fibre
Goat fibre levy is imposed on goat fibre that is harvested from a live goat in Australia and is sold or is used in Australia in the production of other goods. There are levy exemptions.
Wool
Wool levy is imposed on wool that is harvested from a live sheep or lamb in Australia and is sold or is used in Australia in the production of other goods. There is no levy if charge has already been imposed on the wool under the Primary Industries (Customs) Charges Regulations 2024.
16‑1 Imposition of dairy produce levy
(1) Levy is imposed on whole milk that is produced in Australia if:
(a) the milk is delivered to a processing establishment in Australia by or on behalf of the person who owns the milk immediately after it is produced; or
(b) the milk is sold to a business purchaser (whether directly or through a selling agent or buying agent or both) by the person who owns the milk immediately after it is produced; or
(c) the milk is processed by the person who owns the milk immediately after it is produced.
(2) Whole milk means the lacteal fluid product of a dairy cow, where that product contains all its constituents as received from the dairy cow.
Levy is not imposed by clause 16‑1 on particular whole milk if levy under that clause has previously been imposed on the milk.
(1) The rate of the levy on whole milk is worked out using this table.
Dairy produce levy | |
Item | Rate of levy |
1 | The sum of the following components: (a) the total of 2.8683 cents per kilogram of the milk fat content of that milk and 6.9914 cents per kilogram of the protein content of that milk (the general component); (b) the total of 0.058 cents per kilogram of the milk fat content of that milk and 0.1385 cents per kilogram of the protein content of that milk (the biosecurity activity component); (c) 0 cents per kilogram of that milk (the biosecurity response component); (d) 0 cents per kilogram of that milk (the National Residue Survey component) |
Milk fat content
(2) The milk fat content of the whole milk is:
(a) equal to the milk fat content determined from the most recent sample of that milk that was taken:
(i) before that milk was delivered to the processing establishment, was sold or began to be processed; and
(ii) for the purposes of determining the milk fat content of that milk; or
(b) if paragraph (a) does not apply—taken to be 3.2%.
Protein content
(3) The protein content of the whole milk is:
(a) equal to the protein content determined from the most recent sample of that milk that was taken:
(i) before that milk was delivered to the processing establishment, was sold or began to be processed; and
(ii) for the purposes of determining the protein content of that milk; or
(b) if paragraph (a) does not apply—taken to be 3%.
The levy on whole milk is payable by the person who owns the milk immediately after it is produced.
(1) Paragraph 16‑1(1)(a) applies in relation to whole milk that is delivered to a processing establishment on or after 1 July 2025, whether the milk is produced before, on or after that day.
(2) Paragraph 16‑1(1)(b) applies in relation to whole milk that is sold on or after 1 July 2025, whether the milk is produced before, on or after that day.
(3) Paragraph 16‑1(1)(c) applies in relation to whole milk that is processed on or after 1 July 2025, whether the milk is produced before, on or after that day.
17‑1 Imposition of goat fibre levy
(1) Levy is imposed on goat fibre that is:
(a) harvested from a live goat in Australia; and
(b) either:
(i) sold by the person who owns the goat fibre immediately after it is harvested; or
(ii) used in Australia by the person who owns the goat fibre immediately after it is harvested in the production of other goods.
(2) Subclause (1) applies whether or not the goat fibre has been subjected to one or more of the following:
(a) de‑hairing;
(b) washing;
(c) scouring;
(d) carbonising;
(e) felting;
(f) combing;
(g) carding;
(h) spinning;
(i) weaving;
(j) knitting.
Goat fibre sold after export
(1) Levy is not imposed on goat fibre that is sold after being exported from Australia.
Threshold exemption
(2) Levy is not imposed on goat fibre that is:
(a) sold in a calendar year by the person who owns the goat fibre immediately after it is harvested; or
(b) used in Australia by the person who owns the goat fibre immediately after it is harvested in a calendar year in the production of other goods;
if the sum of the following is less than $50:
(c) the total value of goat fibre sold by that person in that year;
(d) the total value of goat fibre used by that person in that year in the production of other goods.
(3) Subclause (2) does not apply to goat fibre covered by subclause (1).
(4) The value of goat fibre is:
(a) for goat fibre that is sold—the sale price of the goat fibre; or
(b) for goat fibre that is used in the production of other goods—the market value of the goat fibre on the day the goat fibre begins to be used.
Note: Section 22 of the Act has the effect that the reference to the sale price of goat fibre is taken not to include the net GST.
The rate of the levy on goat fibre is worked out using this table.
Goat fibre levy | |
Item | Rate of levy |
1 | 1.5% of the value of the goat fibre (the research and development component) |
The levy on goat fibre is payable by the person who owns the goat fibre immediately after it is harvested.
Clause 17‑1 applies in relation to goat fibre that is sold, or used in the production of other goods, on or after 1 January 2025, whether the goat fibre is harvested before, on or after that day.
Levy is imposed on wool that is:
(a) harvested from a live sheep or lamb in Australia; and
(b) either:
(i) sold by the person who owns the wool immediately after it is harvested; or
(ii) used in Australia by the person who owns the wool immediately after it is harvested in the production of other goods.
Levy is not imposed on wool if charge has already been imposed on the wool under Division 18 of Part 1‑3 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024.
(1) The rate of the levy on wool is worked out using this table.
Wool levy | |
Item | Rate of levy |
1 | 1.5% of the value of the wool (the general component) |
(2) The value of wool is:
(a) for wool that is sold—the sale price of the wool, excluding handling, storage and transport costs; or
(b) for wool (the relevant wool) that is used in the production of other goods—the market price of wool of the same quality that is most recently sold at a market that is closest to the premises at which the relevant wool begins to be so used.
Note 1: Section 22 of the Act has the effect that the reference to the sale price or market price of wool is taken not to include the net GST.
Note 2: In 2024, the Australian Wool Exchange published market prices of wool.
The levy on wool is payable by the person who owns the wool immediately after it is harvested.
Clause 18‑1 applies in relation to wool that is sold, or used in the production of other goods, on or after 1 July 2025, whether the wool is harvested before, on or after that day.
19‑1 Simplified outline of this Part
Farmed prawns
There are 2 levies on farmed prawns:
(a) farmed prawns levy is imposed on farmed prawns that are harvested in Australia and delivered, sold or processed; and
(b) white spot disease repayment levy is imposed on farmed prawns that are harvested in Australia and delivered, sold or processed.
There are levy exemptions.
Game animals
Game animal processing levy is imposed on the processing at a processing establishment in Australia of game animals that were killed in their habitat by a shot from a firearm and are for human consumption.
Macropods
Macropod processing levy is imposed on the processing at a processing establishment in Australia of macropods that were killed in their habitat by a shot from a firearm and are for human or animal consumption. There are levy exemptions.
Ratites
Ratite slaughter levy is imposed on the slaughter in Australia at an abattoir of ratites for human consumption. There are levy exemptions.
20‑1 Imposition of farmed prawns levy and white spot disease repayment levy
Farmed prawns levy
(1) Levy is imposed on farmed prawns if:
(a) the farmed prawns are harvested in Australia; and
(b) one of the following applies:
(i) the farmed prawns are delivered to a person in Australia by the person who owns the farmed prawns immediately after they are harvested;
(ii) the farmed prawns are sold by the person who owns the farmed prawns immediately after they are harvested;
(iii) the farmed prawns are processed by or for the person who owns the farmed prawns immediately after they are harvested.
Note: Amounts equal to farmed prawns levy received by or on behalf of the Commonwealth are to be paid to the Fisheries Research and Development Corporation under the Primary Industries Levies and Charges Disbursement Act 2024, for spending on research and development activities for the benefit of the farmed prawn industry.
White spot disease repayment levy
(2) Levy is imposed on farmed prawns if:
(a) the farmed prawns are harvested in Australia; and
(b) one of the following applies:
(i) the farmed prawns are delivered to a person in Australia by the person who owns the farmed prawns immediately after they are harvested;
(ii) the farmed prawns are sold by the person who owns the farmed prawns immediately after they are harvested;
(iii) the farmed prawns are processed by or for the person who owns the farmed prawns immediately after they are harvested.
Note: Amounts equal to white spot disease repayment levy received by or on behalf of the Commonwealth:
(a) are initially retained by the Commonwealth to repay the government‑underwritten assistance package provided to prawn farmers affected by white spot disease in the Logan River area of Queensland; and
(b) after the farmed prawn industry’s liability to the Commonwealth is repaid are to be paid to the Fisheries Research and Development Corporation under the Primary Industries Levies and Charges Disbursement Act 2024.
Definitions
(3) Farmed prawns means banana prawns, black tiger prawns, brown tiger prawns, Australian Kuruma prawns or Eastern school prawns that are produced by aquaculture.
(4) Banana prawn means an animal of the species Penaeus merguiensis, also known as Fenneropenaeus merguiensis.
(5) Black tiger prawn means an animal of the species Penaeus monodon.
(6) Brown tiger prawn means an animal of the species Penaeus esculentus.
(8) Eastern school prawn means an animal of the species Metapenaeus macleayi.
Delivery for storage
(1) Levy is not imposed by subclause 20‑1(1) or (2) on farmed prawns if they are delivered by the person who owns the farmed prawns immediately after they are harvested to another person for storage.
Farmed prawns levy—levy previously imposed
(2) Levy is not imposed by subclause 20‑1(1) on particular farmed prawns if levy under that subclause has previously been imposed on the farmed prawns.
White spot disease repayment levy—levy previously imposed
(3) Levy is not imposed by subclause 20‑1(2) on particular farmed prawns if levy under that subclause has previously been imposed on the farmed prawns.
Farmed prawns sold or processed after export
(4) Levy is not imposed by subclause 20‑1(1) or (2) on farmed prawns that are sold or processed after being exported from Australia.
Farmed prawns levy
(1) The rate of the levy imposed by subclause 20‑1(1) on farmed prawns is worked out using this table.
Farmed prawns levy | |
Item | Rate of levy |
1 | 3.64 cents per kilogram of the farmed prawns, weighed before any part of the prawns is removed (the research and development component) |
White spot disease repayment levy
(2) The rate of the levy imposed by subclause 20‑1(2) on farmed prawns is worked out using this table.
White spot disease repayment levy | |
Item | Rate of levy |
1 | 3.01 cents per kilogram of the farmed prawns, weighed before any part of the prawns is removed |
The levy imposed by subclause 20‑1(1) or (2) on farmed prawns is payable by the person who owns the farmed prawns immediately after they are harvested.
Subclause 20‑1(1) or (2) applies in relation to farmed prawns that are delivered, sold or processed on or after 1 July 2025, whether the farmed prawns are harvested before, on or after that day.
21‑1 Imposition of game animal processing levy
(1) Levy is imposed on the processing at a processing establishment in Australia of game animals that:
(a) were killed in their habitat by a shot from a firearm; and
(b) are for human consumption in or outside Australia.
Note: Some operations, such as identification of the game animals or bleeding, field‑dressing or cooling of the carcases, may occur in the field before the carcases are delivered to the processing establishment. These operations are not covered by subclause (1).
(2) Game animal means a pig or goat.
The rate of the levy on the processing of game animals at a processing establishment is worked out using this table.
Game animal processing levy | |
Item | Rate of levy |
1 | For pigs, 25 cents per carcase (the National Residue Survey component) |
2 | For goats, 3 cents per carcase (the National Residue Survey component) |
The levy on the processing of game animals at a processing establishment is payable by the proprietor of the establishment.
Clause 21‑1 applies in relation to the processing of game animals on or after 1 July 2025, whether the game animals were killed before, on or after that day.
22‑1 Imposition of macropod processing levy
(1) Levy is imposed on the processing at a processing establishment in Australia of macropods that:
(a) were killed in their habitat by a shot from a firearm; and
(b) are for human or animal consumption in or outside Australia.
(2) Macropod means an animal of the family Macropodidae.
Personal consumption
(1) Levy is not imposed on the processing of macropods at a processing establishment if:
(a) the macropods were killed on premises owned or occupied by the proprietor of the establishment; and
(b) the macropods were killed for consumption:
(i) by the proprietor, by any members of the proprietor’s household, by the proprietor’s employees or by animals owned by the proprietor; and
(ii) on premises owned or occupied by the proprietor.
Macropods of a certain species
(2) Levy is not imposed on the processing of macropods at a processing establishment if the macropods are of the following species:
(a) Thylogale billardierii, commonly known as the Tasmanian pademelon or rufous‑bellied pademelon;
(b) Notamacropus rufogriseus, commonly known as the Bennett’s (red‑necked) wallaby.
The rate of the levy on the processing of macropods at a processing establishment is worked out using this table.
Macropod processing levy | |
Item | Rate of levy |
1 | For macropods that are processed for human consumption, the sum of the following components: (a) for any macropods—4 cents per carcase (the research and development component); (b) for macropods that are kangaroos—3 cents per carcase (the National Residue Survey component) |
2 | For macropods that are processed for animal consumption, 3 cents per carcase (the research and development component) |
The levy on the processing of macropods at a processing establishment is payable by the proprietor of the establishment.
Clause 22‑1 applies in relation to the processing of macropods on or after 1 July 2025, whether the macropods were killed before, on or after that day.
23‑1 Imposition of ratite slaughter levy
(1) Levy is imposed on the slaughter in Australia at an abattoir of ratites for human consumption in or outside Australia.
(2) Ratite means an emu or ostrich.
(3) Emu means an animal of the species Dromaius novaehollandiae.
(4) Ostrich means an animal of the species Struthio camelus.
Levy is not imposed on the slaughter of ratites whose carcases are condemned or rejected as being unfit for human consumption because of the operation of a law of the Commonwealth, a State or a Territory.
The rate of the levy on the slaughter of ratites is worked out using this table.
Ratite slaughter levy | |
Item | Rate of levy |
1 | For emus, $2 per head (the National Residue Survey component) |
2 | For ostriches, the sum of the following components: (a) $0 per head (the research and development component); (b) $1.25 per head (the National Residue Survey component) |
The levy on the slaughter of ratites is payable by the person who owns the ratites at the time of the slaughter.
Clause 23‑1 applies in relation to the slaughter of ratites on or after 1 July 2025.
Schedule 2—Plants and plant products
Note: See section 9.
24‑1 Simplified outline of this Part
Cotton
Cotton fibre levy is imposed on cotton fibre that is produced in Australia from seed cotton that is harvested in Australia.
Grain
Grain levy is imposed on grain that is harvested in Australia and sold or processed. There are levy exemptions.
Pasture seeds
Pasture seed levy is imposed on pasture seeds that are harvested in Australia and certified under a certification scheme.
Rice
Rice levy is imposed on rice that is harvested in Australia and delivered to a processing establishment in Australia.
Sugarcane
Sugarcane levy is imposed on sugarcane that is harvested in Australia and sold or processed. There are levy exemptions.
25‑1 Imposition of cotton fibre levy
(1) Levy is imposed on cotton fibre that is produced in Australia from seed cotton that is harvested in Australia.
(2) Cotton fibre means the natural fibrous hairs that are obtained from seed cotton by separating the hairs from the seeds.
(3) Seed cotton means the seed with the natural fibrous hairs attached, harvested from the ripened bolls of the cotton plant.
(4) Cotton plant means a plant of the genus Gossypium.
The rate of the levy on cotton fibre is worked out using this table.
Cotton fibre levy | |
Item | Rate of levy |
1 | The sum of the following components: (a) $2.21 per 227 kilograms of cotton fibre (the research and development component); (b) 4 cents per 227 kilograms of cotton fibre (the biosecurity activity component); (c) 0 cents per 227 kilograms of cotton fibre (the biosecurity response component) |
Note: A standard cotton bale is 227 kilograms of cotton fibre.
The levy on cotton fibre is payable by the person who owns the seed cotton immediately before the cotton fibre is produced.
Clause 25‑1 applies in relation to cotton fibre that is produced on or after 1 July 2025, whether the seed cotton is harvested before, on or after that day.
(1) Levy is imposed on grain that is harvested in Australia and is:
(a) sold to a business purchaser (whether directly or through a selling agent or buying agent or both) by the person who owns the grain immediately after it is harvested; or
(b) processed by or for the person who owns the grain immediately after it is harvested.
(2) Paragraph (1)(b) does not apply to a process carried out in preparation of the grain for sale.
(3) Subclause (1) does not apply to popping corn.
(4) Grain means wheat, coarse grains, oilseeds or grain legumes.
(5) Wheat means the seeds of a plant of the genus Triticum.
(6) Coarse grains means the seeds of a plant of a genus or species covered by column 2 of an item of the table in subclause 26‑4(1) (and with the common name mentioned in column 1 of that item).
(7) Oilseeds means the seeds of a plant of a species covered by column 2 of an item of the table in subclause 26‑4(2) (and with the common name mentioned in column 1 of that item).
(8) Grain legumes means the seeds of a plant of a species covered by column 2 of an item of the table in subclause 26‑4(3) (and with the common name mentioned in column 1 of that item).
Seed retained for sowing
(1) Levy is not imposed on grain if:
(a) the grain is processed by or for the person who owns the grain immediately after it is harvested; and
(b) the grain, as processed, is retained by the person as seed for sowing.
Processing of grain—use of products and by‑products for domestic purposes
(2) Levy is not imposed on grain if:
(a) the grain is processed by or for the person who owns the grain immediately after it is harvested; and
(b) that person uses all the products and by‑products of the processing for domestic purposes (and not for commercial purposes).
Threshold exemptions—wheat
(3) Levy is not imposed on wheat if:
(a) the wheat is sold in a financial year by the person who owns the wheat immediately after it is harvested; and
(b) the total amount of levy that the person would otherwise be liable to pay on wheat sold by the person in that year is less than $25.
(4) Levy is not imposed on wheat if:
(a) the wheat is processed in a financial year by or for the person who owns the wheat immediately after it is harvested; and
(b) the total amount of levy that the person would otherwise be liable to pay on wheat processed by or for the person in that year is less than $25.
Threshold exemptions—coarse grains
(5) Levy is not imposed on coarse grains if:
(a) the coarse grains are sold in a financial year by the person who owns the coarse grains immediately after they are harvested; and
(b) the total amount of levy that the person would otherwise be liable to pay on coarse grains sold by the person in that year is less than $25.
(6) Levy is not imposed on coarse grains if:
(a) the coarse grains are processed in a financial year by or for the person who owns the coarse grains immediately after they are harvested; and
(b) the total amount of levy that the person would otherwise be liable to pay on coarse grains processed by or for the person in that year is less than $25.
Threshold exemptions—oilseeds
(7) Levy is not imposed on oilseeds if:
(a) the oilseeds are sold in a financial year by the person who owns the oilseeds immediately after they are harvested; and
(b) the total amount of levy that the person would otherwise be liable to pay on oilseeds sold by the person in that year is less than $25.
(8) Levy is not imposed on oilseeds if:
(a) the oilseeds are processed in a financial year by or for the person who owns the oilseeds immediately after they are harvested; and
(b) the total amount of levy that the person would otherwise be liable to pay on oilseeds processed by or for the person in that year is less than $25.
Threshold exemptions—grain legumes
(9) Levy is not imposed on grain legumes if:
(a) the grain legumes are sold in a financial year by the person who owns the grain legumes immediately after they are harvested; and
(b) the total amount of levy that the person would otherwise be liable to pay on grain legumes sold by the person in that year is less than $25.
(10) Levy is not imposed on grain legumes if:
(a) the grain legumes are processed in a financial year by or for the person who owns the grain legumes immediately after they are harvested; and
(b) the total amount of levy that the person would otherwise be liable to pay on grain legumes processed by or for the person in that year is less than $25.
Wheat
(1) The rate of the levy on wheat is worked out using this table.
Grain levy—wheat | |
Item | Rate of levy |
1 | The sum of the following components: (a) 0.99% of the value of the wheat (the research and development component); (b) 0.01% of the value of the wheat (the biosecurity activity component); (c) 0.005% of the value of the wheat (the biosecurity response component); (d) 0.015% of the value of the wheat (the National Residue Survey component) |
Note: See clause 26‑5 for the value of wheat.
Coarse grains
(2) The rate of the levy on coarse grains is worked out using the table in subclause 26‑4(1).
Oilseeds
(3) The rate of the levy on oilseeds is worked out using the table in subclause 26‑4(2).
Grain legumes
(4) The rate of the levy on grain legumes is worked out using the table in subclause 26‑4(3).
26‑4 Tables of plant genus or species and levy rates
Coarse grains
(1) This table sets out:
(a) genus or species for the purposes of the definition of coarse grains in subclause 26‑1(6); and
(b) rates of levy for the purposes of subclause 26‑3(2).
Coarse grains—kind of plant and rate of grain levy | |||
Item | Column 1 | Column 2 | Column 3 |
1 | Barley | Hordeum vulgare | The sum of the following components: (a) 0.99% of the value of the coarse grain (the research and development component); (b) 0.01% of the value of the coarse grain (the biosecurity activity component); (c) 0.005% of the value of the coarse grain (the biosecurity response component); (d) 0.015% of the value of the coarse grain (the National Residue Survey component) |
| Grain sorghum | Sorghum bicolor | |
| Oats | Avena sativa | |
| Triticale | ×Triticosecale | |
2 | Canary seed | Phalaris canariensis | The sum of the following components: (a) 0.99% of the value of the coarse grain (the research and development component); (b) 0.01% of the value of the coarse grain (the biosecurity activity component); (c) 0.005% of the value of the coarse grain (the biosecurity response component) |
| Cereal rye | Secale cereale | |
| Millet | Echinochloa frumantacea, Echinochloa esculenta (synonym Echinochloa utilis), Panicum miliaceum or Setaria italica | |
3 | Maize | Zea mays | The sum of the following components: (a) 0.693% of the value of the coarse grain (the research and development component); (b) 0.007% of the value of the coarse grain (the biosecurity activity component); (c) 0.005% of the value of the coarse grain (the biosecurity response component); (d) 0.015% of the value of the coarse grain (the National Residue Survey component) |
Note: See clause 26‑5 for the value of coarse grain.
Oilseeds
(2) This table sets out:
(a) species for the purposes of the definition of oilseeds in subclause 26‑1(7); and
(b) rates of levy for the purposes of subclause 26‑3(3).
Oilseeds—kind of plant and rate of grain levy | |||
Item | Column 1 | Column 2 | Column 3 |
1 | Linseed | Linum usitatissimum | The sum of the following components: (a) 0.99% of the value of the oilseeds (the research and development component); (b) 0.01% of the value of the oilseeds (the biosecurity activity component); (c) 0.005% of the value of the oilseeds (the biosecurity response component); (d) 0.015% of the value of the oilseeds (the National Residue Survey component) |
| Rape seed | Brassica napus | |
| Safflower seed | Carthamus tinctorius | |
| Soybean | Glycine max | |
| Sunflower seed | Helianthus annuus | |
Note: See clause 26‑5 for the value of oilseeds.
Grain legumes
(3) This table sets out:
(a) species for the purposes of the definition of grain legumes in subclause 26‑1(8); and
(b) rates of levy for the purposes of subclause 26‑3(4).
Grain legumes—kind of plant and rate of grain levy | |||
Item | Column 1 | Column 2 | Column 3 |
1 | Chickpeas | Cicer arietinum | The sum of the following components: (a) 0.99% of the value of the grain legumes (the research and development component); (b) 0.01% of the value of the grain legumes (the biosecurity activity component); (c) 0.005% of the value of the grain legumes (the biosecurity response component); (d) 0.015% of the value of the grain legumes (the National Residue Survey component) |
| Common beans | Phaseolus vulgaris | |
| Common vetch | Vicia sativa | |
| Cowpeas | Vigna unguiculata | |
| Faba beans | Vicia faba | |
| Field peas | Pisum sativum | |
| Lentils | Lens culinaris | |
| Lupins | Lupinus albus or Lupinus angustifolius | |
| Mung beans | Vigna radiata | |
| Pigeon peas | Cajanus cajan | |
| Wild cowpeas | Vigna vexillata | |
2 | Black gram | Vigna mungo | The sum of the following components: (a) 0.99% of the value of the grain legumes (the research and development component); (b) 0.01% of the value of the grain legumes (the biosecurity activity component); (c) 0.005% of the value of the grain legumes (the biosecurity response component) |
| Peanuts | Arachis hypogaea | |
Note: See clause 26‑5 for the value of grain legumes.
The value of grain is:
(a) for grain that is sold other than for sowing:
(i) for grain not sold in a pool—the sale price of the grain, excluding handling, storage, transport and free on board costs; or
(ii) for a quantity of grain sold in a pool—the amount paid for that quantity, excluding handling, storage, transport and free on board costs; or
(b) for grain that is sold for sowing—the market value of the grain, if it were not grain for sowing, on the day the grain is sold; or
(c) for grain that is processed—the market value of the grain on the day the grain begins to be processed.
Note: Section 22 of the Act has the effect that the reference to the sale price of grain, or the amount paid for grain, is taken not to include the net GST.
The levy on grain is payable by the person who owns the grain immediately after it is harvested.
Clause 26‑1 applies in relation to grain that is sold or processed on or after 1 July 2025, whether the grain is harvested before, on or after that day.
27‑1 Imposition of pasture seed levy
(1) Levy is imposed on pasture seeds that are:
(a) harvested in Australia; and
(b) certified under a certification scheme.
(2) Pasture seeds means seeds of a plant of a species specified in column 2 of an item of the table in clause 27‑3 (and with the common name mentioned in column 1 of that item).
(3) A certification scheme is:
(a) any of the Organisation for Economic Co‑operation and Development Seed Schemes for the Varietal Certification of Seed; or
(b) the Australian Seed Certification Scheme; or
(c) the Association of Official Seed Certifying Agencies seed certification program.
The rate of the levy on pasture seeds is worked out using the table in clause 27‑3.
27‑3 Table of pasture seeds species and levy rates
This table sets out:
(a) species for the purposes of the definition of pasture seeds in subclause 27‑1(2); and
(b) rates of levy for the purposes of clause 27‑2.
Kind of plant and rate of pasture seed levy | |||
Item | Column 1 | Column 2 | Column 3 |
1 | Barrel medic | Medicago truncatula | $10.00 per tonne (the research and development component) |
| Burr medic | Medicago polymorpha | |
| Disc medic | Medicago tornata (synonym Medicago italica) | |
| Gama medic | Medicago rugosa | |
| Murex medic | Medicago murex | |
| Snail medic | Medicago scutellata | |
| Sphere medic | Medicago sphaerocarpos | |
| Strand medic | Medicago littoralis | |
| Yellow serradella | Ornithopus compressus | |
2 | Arrow leaf clover | Trifolium vesiculosum | $15.00 per tonne (the research and development component) |
| Balansa clover | Trifolium michelianum | |
| Berseem clover | Trifolium alexandrinum | |
| Kenya white clover | Trifolium semipilosum | |
| Lucerne | Medicago sativa | |
| Persian clover | Trifolium resupinatum | |
| Red clover | Trifolium pratense | |
| Rose clover | Trifolium hirtum | |
| Strawberry clover | Trifolium fragiferum | |
| White clover | Trifolium repens | |
3 | Subterranean clover | Trifolium subterraneum | $11.00 per tonne (the research and development component) |
The levy on pasture seeds is payable by the person who owns the pasture seeds immediately before they are harvested.
Clause 27‑1 applies in relation to pasture seeds that are certified under a certification scheme on or after 1 July 2025, whether the pasture seeds are harvested before, on or after that day.
(1) Levy is imposed on rice that is:
(a) harvested in Australia; and
(b) delivered to a processing establishment in Australia.
(2) Rice means the grain of the species Oryza sativa.
The rate of the levy on rice is worked using this table.
Rice levy | |
Item | Rate of levy |
1 | The sum of the following components: (a) $5.94 per tonne of the rice (the research and development component); (b) 6 cents per tonne of the rice (the biosecurity activity component); (c) 0 cents per tonne of the rice (the biosecurity response component) |
The levy on rice is payable by:
(a) the person who owns the rice immediately after it is harvested, unless paragraph (b) applies; or
(b) if a law of a State, the Australian Capital Territory or the Northern Territory vests the rice in a person or body, or in the Crown in right of that State or Territory, at or before the time the rice is harvested—the person who would have owned the rice immediately after it is harvested but for that law.
Clause 28‑1 applies in relation to rice that is delivered to a processing establishment on or after 1 January 2025, whether the rice is harvested before, on or after that day.
29‑1 Imposition of sugarcane levy
(1) Levy is imposed on sugarcane if:
(a) the sugarcane is harvested in Australia and sold to a processor for processing at a processing establishment in Australia; or
(b) the sugarcane is harvested in Australia and processed by a processor at a processing establishment in Australia.
Note: Paragraph (1)(b) covers the case where the processor also owns the sugarcane and the case where the processor processes the sugarcane on behalf of another person who owns the sugarcane.
(2) For the purpose of paragraph (1)(a), sugarcane is taken to be sold to a processor when the first payment for the sugarcane is made, whether the payment represents the whole, or a part, of the purchase price for the sugarcane.
(3) Sugarcane means:
(a) the stalks (whether whole or not) of the sugarcane plant; or
(b) the stalks (whether whole or not) and leaves of the sugarcane plant.
(4) Sugarcane plant means a plant of the genus Saccharum, including any hybrids within that genus.
Sales
(1) Levy is not imposed under paragraph 29‑1(1)(a) on sugarcane if:
(a) the sugarcane is sold in a sugarcane season for processing at a processing establishment in Australia; and
(b) the total quantity of sugarcane processed at that establishment in that season is less than 3,000 tonnes.
Processing
(2) Levy is not imposed under paragraph 29‑1(1)(b) on sugarcane if:
(a) the sugarcane is processed in a sugarcane season at a processing establishment in Australia; and
(b) the total quantity of sugarcane processed at that establishment in that season is less than 3,000 tonnes.
Definitions
(3) Sugarcane season means the period that:
(a) begins on 1 March in a calendar year; and
(b) ends at the end of the last day of February in the next calendar year.
The rate of the levy on sugarcane is worked out using this table.
Sugarcane levy | |
Item | Rate of levy |
1 | The sum of the following components: (a) 70 cents per tonne of the sugarcane (the research and development component); (b) 0 cents per tonne of the sugarcane (the biosecurity response component) |
The levy on sugarcane is payable in accordance with this table.
Sugarcane levy | ||
Item | In this situation: | the result is: |
1 | For levy imposed under paragraph 29‑1(1)(a) | (a) to the extent that the levy consists of the research and development component: (i) 50% of that component is payable by the person who sold the sugarcane to the processor; and (ii) 50% of that component is payable by the processor; and (b) to the extent that the levy consists of the biosecurity response component—100% of that component is payable by the person who sold the sugarcane to the processor |
2 | For levy imposed under paragraph 29‑1(1)(b) | (a) to the extent that the levy consists of the research and development component: (i) 50% of that component is payable by the person who owns the sugarcane at the time at which the sugarcane begins to be processed at the processing establishment; and (ii) 50% of that component is payable by the processor; and (b) to the extent that the levy consists of the biosecurity response component—100% of that component is payable by the person who owns the sugarcane at the time at which the sugarcane begins to be processed at the processing establishment |
Note: For item 2, if the processor also owns the sugarcane, then 100% of the levy is payable by the processor.
(1) Paragraph 29‑1(1)(a) applies in relation to sugarcane that is sold on or after 1 March 2025, whether the sugarcane is harvested before, on or after that day.
(2) Paragraph 29‑1(1)(b) applies in relation to sugarcane that is processed on or after 1 March 2025, whether the sugarcane is harvested before, on or after that day.
30‑1 Simplified outline of this Part
There are 2 forestry levies.
First, forest growers levy is imposed on logs that are produced from trees felled in Australia if the logs are sold or processed.
Second, forest industries products levy is imposed on logs that are produced from trees felled in Australia if:
(a) the logs are processed at a processing establishment in Australia for a commercial purpose; or
(b) the logs are turned into woodchips in the field and the woodchips are delivered to a processing establishment in Australia for a commercial purpose.
There are levy exemptions for both levies.
Division 31—Forest growers levy
31‑1 Imposition of forest growers levy
Levy is imposed on logs that are produced from trees felled in Australia if the logs are:
(a) sold by the person who owns the logs immediately after the trees are felled; or
(b) processed for a commercial purpose by or for the person who owns the logs immediately after the trees are felled.
Products and by‑products are for farm use
(1) Levy is not imposed by clause 31‑1 on logs if:
(a) the logs are produced from trees that were grown on a farm operated by the proprietor of a processing establishment; and
(b) the logs are processed at the processing establishment or are turned into woodchips in the field; and
(c) the products and by‑products from the processing or woodchipping are for use on that farm.
Fuel wood
(2) Levy is not imposed by clause 31‑1 on logs if the logs are processed for the purpose of producing fuel wood.
Trees felled as part of landscaping or because the trees were a safety hazard
(3) Levy is not imposed by clause 31‑1 on logs if:
(a) the logs are produced from trees felled as part of landscaping or because the trees were a safety hazard; and
(b) the logs are processed at the site at which they were produced.
Threshold exemption
(4) Levy is not imposed by clause 31‑1 on logs that are produced from trees, where the logs are:
(a) sold in a financial year by the person who owns the logs immediately after the trees are felled; or
(b) processed in a financial year for a commercial purpose by or for the person who owns the logs immediately after the trees are felled;
if the sum of the following is less than 20,000 m3:
(c) the total quantity of logs so sold by that person in that year;
(d) the total quantity of logs processed for a commercial purpose by or for that person in that year.
(5) Subclause (4) does not apply to logs covered by subclause (1), (2) or (3).
(1) The rate of the levy imposed by clause 31‑1 on logs is worked out using this table.
Forest growers levy | |
Item | Rate of levy |
1 | For logs produced from trees felled in a plantation, the sum of the following components: (a) 5 cents per m3 (the general component); (b) 8.5 cents per m3 (the research and development component); (c) 5 cents per m3 (the biosecurity activity component); (d) 0 cents per m3 (the biosecurity response component) |
2 | In any other case, the sum of the following components: (a) 5 cents per m3 (the general component); (b) 8.5 cents per m3 (the research and development component) |
(2) Plantation means an intensively managed stand of trees of either native or exotic species that is created by the regular placement of seedlings or seeds.
The levy imposed by clause 31‑1 on logs is payable by the person who owns the logs immediately after the trees are felled.
Clause 31‑1 applies in relation to logs that are sold or processed on or after 1 July 2025, whether the logs are produced before, on or after that day.
Division 32—Forest industries products levy
32‑1 Imposition of forest industries products levy
Levy is imposed on logs that are produced from trees felled in Australia if:
(a) the logs are processed at a processing establishment in Australia for a commercial purpose; or
(b) the logs are turned into woodchips in the field and the woodchips are delivered to a processing establishment in Australia for a commercial purpose.
Products and by‑products are for farm use
(1) Levy is not imposed by clause 32‑1 on logs if:
(a) the logs are produced from trees that were grown on a farm operated by the proprietor of the processing establishment; and
(b) the products and by‑products from the processing or woodchipping are for use on that farm.
Fuel wood
(2) Levy is not imposed by clause 32‑1 on logs if the logs are processed, or the logs are turned into woodchips, for the purpose of producing fuel wood.
Threshold exemption
(3) If, apart from this subclause and the provisions covered by subclause (4), the sum of the following amounts that a proprietor of a processing establishment would be liable to pay in relation to a financial year that has ended is less than $330:
(a) levy under this Division;
(b) charge under Division 33 of Part 2‑2 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 (forest industries export charge);
(c) charge under Division 34 of that Part (forest products import charge);
then, in relation to that proprietor, levy is not imposed by clause 32‑1 in relation to that year.
(4) The provisions covered by this subclause are:
(a) subclause 33‑2(2) of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024;
(b) subclause 34‑2(1) of that Schedule.
Levy previously imposed
(5) Levy is not imposed by clause 32‑1 on particular logs if levy under that clause has previously been imposed on the logs.
(1) The rate of the levy imposed by clause 32‑1 on logs is worked out using this table.
Forest industries products levy | ||
Item | Class of logs | Rate of levy |
1 | Softwood sawlogs, other than cypress sawlogs, that are intended and suitable for timber products, other than: (a) products or battens mentioned in item 6; or (b) poles or posts mentioned in item 7 | 29 cents per m3 (the general component) |
2 | Cypress sawlogs, that are intended and suitable for making timber products | 22 cents per m3 (the general component) |
3 | Hardwood sawlogs, that are intended and suitable for making timber products | 29 cents per m3 (the general component) |
4 | Plywood and veneer logs, that are intended and suitable for making plywood or veneer products | 15 cents per m3 (the general component) |
5 | Wood panels pulplogs, that are intended and suitable for the manufacture of panel board products | 10 cents per m3 (the general component) |
6 | Low‑grade softwood sawlogs, that are intended and suitable for making: (a) packaging products including timber packing, pallets and crates; or (b) horticultural products including trellises, stakes, sleepers, fence posts and palings; or (c) tile battens | 8 cents per m3 (the general component) |
7 | Softwood roundwood logs, that are intended and suitable for treating with preservative and using as poles or posts | 8 cents per m3 (the general component) |
8 | Export woodchip hardwood pulplogs, that are intended and suitable for the production of woodchips for export | 3.5 cents per m3 (the general component) |
9 | Export woodchip softwood pulplogs, that are intended and suitable for the production of woodchips for export | 0 cents per m3 (the general component) |
10 | Paper pulplogs, that are intended and suitable for making paper or pulp products | 0 cents per m3 (the general component) |
11 | Any other logs | 0 cents per m3 (the general component) |
(2) If more than one item of the table covers a class of logs, apply the first item that covers that class.
The levy imposed by clause 32‑1 on logs is payable by the proprietor of the processing establishment.
Clause 32‑1 applies in relation to the following:
(a) the processing of logs on or after 1 July 2025, whether the logs were produced before, on or after that day;
(b) the delivery of woodchips on or after 1 July 2025, whether the logs were produced, or turned into woodchips, before, on or after that day.
35‑1 Simplified outline of this Part
Levies are imposed on various horticultural products. The levies generally cover horticultural products that are harvested in Australia and sold or processed. In most cases there are levy exemptions.
Division 36—Agaricus mushrooms
36‑1 Imposition of Agaricus mushroom levy
Production of mushroom spawn
(1) Levy is imposed on mushroom spawn that is produced in Australia by a person for use in the commercial production of Agaricus mushrooms in Australia by the person.
Purchase of mushroom spawn
(2) Levy is imposed on mushroom spawn that is purchased by a person, whether from a person who carries on operations in or outside Australia, for use in the commercial production of Agaricus mushrooms in Australia.
Note: For when mushroom spawn is purchased, see clause 36‑5.
Definitions
(3) 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.
(4) Agaricus mushroom means the fruiting body of the Agaricus genus of cultivated fungi.
(1) Levy is not imposed on mushroom spawn that is produced or purchased by a person in a financial year to the extent that the mushroom spawn is in excess of 370,000 kilograms of mushroom spawn of the following kind:
(a) mushroom spawn produced in Australia by the person in that year for use in the commercial production of Agaricus mushrooms in Australia by the person;
(b) mushroom spawn purchased by the person in that year, whether from a person who carries on operations in or outside Australia, for use in the commercial production of Agaricus mushrooms in Australia.
Note: For when mushroom spawn is purchased, see clause 36‑5.
Levy previously imposed
(2) Levy is not imposed on particular mushroom spawn if levy under this Division has previously been imposed on the mushroom spawn.
The rate of the levy on mushroom spawn is worked out using this table.
Agaricus mushroom levy | |
Item | Rate of levy |
1 | The sum of the following components: (a) $2.92 per kilogram of the mushroom spawn (the marketing component); (b) $1.08 per kilogram of the mushroom spawn (the research and development component) |
Note: For a person who produces or purchases mushroom spawn in excess of the 370,000 threshold in subclause 36‑2(1), the amounts in this table are relied on in working out the amount of levy payments by the person under Division 36 of Part 2‑3 of Schedule 2 to the Primary Industries Levies and Charges Collection Rules 2024.
Production of mushroom spawn
(1) The levy imposed by subclause 36‑1(1) on mushroom spawn is payable by the person who produced the mushroom spawn.
Purchase of mushroom spawn
(2) The levy imposed by subclause 36‑1(2) on mushroom spawn is payable by the person who purchased the mushroom spawn.
36‑5 When is mushroom spawn purchased?
For the purpose of this Division, mushroom spawn is taken to be purchased when the first payment for the mushroom spawn is made, whether the payment represents the whole, or a part, of the purchase price for the mushroom spawn.
Clause 36‑1 applies in relation to mushroom spawn that is produced or purchased on or after 1 July 2025.
37‑1 Imposition of almond levy
(1) Levy is imposed on almonds that are harvested in Australia and are:
(a) sold by the person who owns the almonds immediately after they are harvested; or
(b) processed by or for the person who owns the almonds immediately after they are harvested.
(2) Almond means a nut of the species Prunus dulcis.
Levy is not imposed on almonds that are sold or processed after being exported from Australia.
The rate of the levy on almonds is worked out using this table.
Almond levy | |
Item | Rate of levy |
1 | For almonds (other than almonds of the Nonpareil variety) in their shells, the sum of the following components: (a) 1 cent per kilogram of the almonds and shells (the research and development component); (b) 0.1 cents per kilogram of the almonds and shells (the biosecurity response component) |
2 | For almonds of the Nonpareil variety in their shells, the sum of the following components: (a) 1.5 cents per kilogram of the almonds and shells (the research and development component); (b) 0.1 cents per kilogram of the almonds and shells (the biosecurity response component) |
3 | For almonds that are not in their shells, the sum of the following components: (a) 2 cents per kilogram of the almonds (the research and development component); (b) 0.13 cents per kilogram of the almonds (the biosecurity response component) |
The levy on almonds is payable by the person who owns the almonds immediately after they are harvested.
Clause 37‑1 applies in relation to almonds that are sold or processed on or after 1 July 2025, whether the almonds are harvested before, on or after that day.
38‑1 Imposition of apple and pear levy
(1) Levy is imposed on apples or pears that are harvested in Australia and are:
(a) sold by the person who owns the apples or pears immediately after they are harvested; or
(b) processed by or for the person who owns the apples or pears immediately after they are harvested.
(2) Apple means a fruit of any species of the genus Malus.
(3) Pear means a fruit of any species of the genus Pyrus, except nashi.
Apples or pears sold for stockfeed
(1) Levy is not imposed by clause 38‑1 on apples or pears that are sold for stockfeed.
Dried pears
(2) Levy is not imposed by clause 38‑1 on the following:
(a) pears that are sold for processing into dried pears;
(b) pears that are processed into dried pears.
Note: See Division 45 for levy imposed on dried tree fruit.
Pears processed into canned fruit
(3) Levy is not imposed by clause 38‑1 on the following:
(a) pears that are sold for processing into canned fruit;
(b) pears that are processed into canned fruit.
Apples or pears sold or processed after export
(4) Levy is not imposed by clause 38‑1 on apples or pears that are sold or processed after being exported from Australia.
Threshold exemption
(5) Levy is not imposed by clause 38‑1 on apples or pears that are sold by retail sale in a calendar year by, or that are processed in a calendar year by or for, the person who owns the apples or pears immediately after they are harvested if the sum of the following is 9,000 kilograms or less:
(a) the total quantity of apples and pears so sold by that person in that year;
(b) the total quantity of apples and pears processed by or for that person in that year.
(6) Subclause (5) does not apply to apples or pears covered by subclause (1), (2), (3) or (4).
Apples
(1) The rate of the levy on apples is worked out using this table.
Apple and pear levy—apples | |
Item | Rate of levy |
1 | For: (a) apples that are sold for processing into fruit juice; or (b) apples that are processed into fruit juice; the sum of the following components: (c) $2 per tonne of the apples (the marketing component); (d) 65 cents per tonne of the apples (the research and development component); (e) 0 cents per kilogram of the apples (the biosecurity response component); (f) 10 cents per tonne of the apples (the National Residue Survey component) |
2 | For: (a) apples that are sold for processing (other than into fruit juice); or (b) apples that are processed (other than into fruit juice); the sum of the following components: (c) $4 per tonne of the apples (the marketing component); (d) $1.30 per tonne of the apples (the research and development component); (e) 0 cents per kilogram of the apples (the biosecurity response component); (f) 20 cents per tonne of the apples (the National Residue Survey component) |
3 | For all other apples, the sum of the following components: (a) 1.03 cents per kilogram of the apples (the marketing component); (b) 0.72 cents per kilogram of the apples (the research and development component); (c) 0.02 cents per kilogram of the apples (the biosecurity activity component); (d) 0.05 cents per kilogram of the apples (the biosecurity response component); (e) 0.075 cents per kilogram of the apples (the National Residue Survey component) |
Pears
(2) The rate of the levy on pears is worked out using this table.
Apple and pear levy—pears | |
Item | Rate of levy |
1 | For: (a) pears that are sold for processing into fruit juice; or (b) pears that are processed into fruit juice; the sum of the following components: (c) $2.25 per tonne of the pears (the marketing component); (d) 60 cents per tonne of the pears (the research and development component); (e) 0 cents per kilogram of the pears (the biosecurity response component); (f) 10 cents per tonne of the pears (the National Residue Survey component) |
2 | For: (a) pears that are sold for processing (other than into fruit juice); or (b) pears that are processed (other than into fruit juice); the sum of the following components: (c) $4.50 per tonne of the pears (the marketing component); (d) $1.20 per tonne of the pears (the research and development component); (e) 0 cents per kilogram of the pears (the biosecurity response component); (f) 20 cents per tonne of the pears (the National Residue Survey component) |
3 | For all other pears, the sum of the following components: (a) 1.249 cents per kilogram of the pears (the marketing component); (b) 0.775 cents per kilogram of the pears (the research and development component); (c) 0.05 cents per kilogram of the pears (the biosecurity response component); (d) 0.075 cents per kilogram of the pears (the National Residue Survey component) |
The levy on apples or pears is payable by the person who owns the apples or pears immediately after they are harvested.
Clause 38‑1 applies in relation to apples or pears that are sold or processed on or after 1 January 2025, whether the apples or pears are harvested before, on or after that day.
39‑1 Imposition of avocado levy
(1) Levy is imposed on avocados that are harvested in Australia and are:
(a) sold by the person who owns the avocados immediately after they are harvested; or
(b) processed by or for the person who owns the avocados immediately after they are harvested.
(2) Avocado means a fruit of the species Persea americana.
Avocados sold or processed after export
(1) Levy is not imposed on avocados that are sold or processed after being exported from Australia.
Threshold exemption
(2) Levy is not imposed on avocados if:
(a) the avocados are sold by a person by retail sale in a calendar year; and
(b) the total amount of levy that the person would otherwise be liable to pay on avocados sold by the person by retail sale in that year is less than $100.
The rate of the levy on avocados is worked out using this table.
Avocado levy | |
Item | Rate of levy |
1 | For: (a) avocados that are sold for processing; or (b) avocados that are processed; the sum of the following components: (c) 1 cent per kilogram of the avocados (the research and development component); (d) 0 cents per kilogram of the avocados (the biosecurity response component) |
2 | For all other avocados, the sum of the following components: (a) 4.5 cents per kilogram of the avocados (the marketing component); (b) 2.9 cents per kilogram of the avocados (the research and development component); (c) 0.1 cents per kilogram of the avocados (the biosecurity activity component); (d) 0 cents per kilogram of the avocados (the biosecurity response component) |
The levy on avocados is payable by the person who owns the avocados immediately after they are harvested.
Clause 39‑1 applies in relation to avocados that are sold or processed on or after 1 January 2025, whether the avocados are harvested before, on or after that day.
40‑1 Imposition of banana levy
(1) Levy is imposed on bananas that are:
(a) harvested in Australia; and
(b) sold by the person who owns the bananas immediately after they are harvested.
(2) Banana means a fruit of any species of the genus Musa.
(1) Levy is not imposed on bananas that are sold for processing.
Bananas sold after export
(2) Levy is not imposed on bananas that are sold after being exported from Australia.
Threshold exemption
(3) Levy is not imposed on bananas if:
(a) the bananas are sold by a person by retail sale in a financial year; and
(b) the total amount of levy that the person would otherwise be liable to pay on bananas sold by the person by retail sale in that year is less than $100.
The rate of the levy on bananas is worked out using this table.
Banana levy | |
Item | Rate of levy |
1 | The sum of the following components: (a) 1.15 cents per kilogram of the bananas (the marketing component); (b) 0.54 cents per kilogram of the bananas (the research and development component); (c) 0.5 cents per kilogram of the bananas (the biosecurity activity component); (d) 0 cents per kilogram of the bananas (the biosecurity response component) |
The levy on bananas is payable by the person who owns the bananas immediately after they are harvested.
Clause 40‑1 applies in relation to bananas that are sold on or after 1 July 2025, whether the bananas are harvested before, on or after that day.
41‑1 Imposition of cherry levy
(1) Levy is imposed on cherries that are:
(a) harvested in Australia; and
(b) sold by the person who owns the cherries immediately after they are harvested.
(2) Cherry means a fruit of the species Prunus avium.
Levy is not imposed on cherries that:
(a) are sold for processing; or
(b) are sold after being exported from Australia.
The rate of the levy on cherries is worked out using this table.
Cherry levy | |
Item | Rate of levy |
1 | The sum of the following components: (a) 1 cent per kilogram of the cherries (the marketing component); (b) 5 cents per kilogram of the cherries (the research and development component); (c) 0.3 cents per kilogram of the cherries (the biosecurity activity component); (d) 0.7 cents per kilogram of the cherries (the biosecurity response component) |
The levy on cherries is payable by the person who owns the cherries immediately after they are harvested.
Clause 41‑1 applies in relation to cherries that are sold on or after 1 April 2025, whether the cherries are harvested before, on or after that day.
42‑1 Imposition of chestnut levy
(1) Levy is imposed on chestnuts that are harvested in Australia and are:
(a) sold by the person who owns the chestnuts immediately after they are harvested; or
(b) processed by or for the person who owns the chestnuts immediately after they are harvested.
(2) Chestnut means a nut of the genus Castanea.
Chestnuts sold or processed after export
(1) Levy is not imposed on chestnuts that are sold or processed after being exported from Australia.
Threshold exemption
(2) Levy is not imposed on chestnuts if:
(a) the chestnuts are sold by a person by retail sale in a financial year; and
(b) the total quantity of chestnuts sold by the person by retail sale in that year is 500 kilograms or less.
(3) Subclause (2) does not apply to chestnuts covered by subclause (1).
The rate of the levy on chestnuts is worked out using this table.
Chestnut levy | |
Item | Rate of levy |
1 | The sum of the following components: (a) $50 per tonne of the chestnuts (the marketing component); (b) $45 per tonne of the chestnuts (the research and development component); (c) $5 per tonne of the chestnuts (the biosecurity activity component); (d) $10 per tonne of the chestnuts (the biosecurity response component) |
The levy on chestnuts is payable by the person who owns the chestnuts immediately after they are harvested.
Clause 42‑1 applies in relation to chestnuts that are sold or processed on or after 1 July 2025, whether the chestnuts are harvested before, on or after that day.
43‑1 Imposition of citrus levy
(1) Levy is imposed on citrus that is harvested in Australia and is:
(a) sold by the person who owns the citrus immediately after it is harvested; or
(b) processed by or for the person who owns the citrus immediately after it is harvested.
(2) Citrus means a fruit of:
(a) any species of the genus Citrus or the genus Fortunella; or
(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.
Citrus sold for stockfeed
(1) Levy is not imposed on citrus that is sold for stockfeed.
Citrus sold or processed after export
(2) Levy is not imposed on citrus that is sold or processed after being exported from Australia.
Threshold exemption
(3) Levy is not imposed on citrus that is sold by retail sale in a calendar year by, or that is processed in a calendar year by or for, the person who owns the citrus immediately after it is harvested if the sum of the following is 500 units or less:
(a) the total quantity of citrus so sold by that person in that year;
(b) the total quantity of citrus processed by or for that person in that year.
(4) Subclause (3) does not apply to citrus covered by subclause (1) or (2).
(5) For the purposes of subclause (3):
(a) for citrus packed in citrus boxes—each citrus box is 1 unit; and
(b) for all other citrus:
(i) if the citrus is not grapefruit—each 20 kilograms of the citrus is 1 unit; or
(ii) if the citrus is grapefruit—each 16.67 kilograms of the grapefruit is 1 unit.
(6) Citrus box means a container of a kind:
(a) used in the Australian horticultural industry for packing citrus; and
(b) known in that industry as a bushel box or 30 litre box.
Oranges
(1) The rate of the levy on oranges is worked out using this table.
Citrus levy—oranges | |
Item | Rate of levy |
1 | For oranges packed in citrus boxes, the sum of the following components: (a) 1.5 cents per box (the marketing component); (b) 6.40 cents per box (the research and development component); (c) 0.60 cents per box (the biosecurity activity component); (d) 2.1 cents per box (the biosecurity response component); (e) 0 cents per box (the National Residue Survey component) |
2 | For oranges packed in containers that are not citrus boxes, the sum of the following components: (a) 1.5 cents per 20 kilograms of the oranges (the marketing component); (b) 6.40 cents per 20 kilograms of the oranges (the research and development component); (c) 0.60 cents per 20 kilograms of the oranges (the biosecurity activity component); (d) 2.1 cents per 20 kilograms of the oranges (the biosecurity response component); (e) 0 cents per 20 kilograms of the oranges (the National Residue Survey component) |
3 | For all other oranges, the sum of the following components: (a) 75 cents per tonne of the oranges (the marketing component); (b) $3.20 per tonne of the oranges (the research and development component); (c) 30 cents per tonne of the oranges (the biosecurity activity component); (d) $1.05 per tonne of the oranges (the biosecurity response component); (e) 0 cents per tonne of the oranges (the National Residue Survey component) |
Other citrus
(2) The rate of the levy on other citrus is worked out using this table.
Citrus levy—other citrus | |
Item | Rate of levy |
1 | For other citrus packed in citrus boxes, the sum of the following components: (a) 6.40 cents per box (the research and development component); (b) 0.60 cents per box (the biosecurity activity component); (c) 2.1 cents per box (the biosecurity response component); (d) 0 cents per box (the National Residue Survey component) |
2 | For other citrus packed in containers that are not citrus boxes: (a) for grapefruit—the sum of the following components: (i) 6.40 cents per 16.67 kilograms of the grapefruit (the research and development component); (ii) 0.60 cents per 16.67 kilograms of the grapefruit (the biosecurity activity component); (iii) 2.1 cents per 16.67 kilograms of the grapefruit (the biosecurity response component); (iv) 0 cents per 16.67 kilograms of the grapefruit (the National Residue Survey component); or (b) for other citrus—the sum of the following components: (i) 6.40 cents per 20 kilograms of the other citrus (the research and development component); (ii) 0.60 cents per 20 kilograms of the other citrus (the biosecurity activity component); (iii) 2.1 cents per 20 kilograms of the other citrus (the biosecurity response component); (iv) 0 cents per 20 kilograms of the other citrus (the National Residue Survey component) |
3 | For all other citrus, the sum of the following components: (a) $3.20 per tonne of the other citrus (the research and development component); (b) 30 cents per tonne of the other citrus (the biosecurity activity component); (c) $1.05 per tonne of the other citrus (the biosecurity response component); (d) 0 cents per tonne of the other citrus (the National Residue Survey component) |
(3) Orange means a fruit of the species Citrus sinensis.
The levy on citrus is payable by the person who owns the citrus immediately after it is harvested.
Clause 43‑1 applies in relation to citrus that is sold or processed on or after 1 January 2025, whether the citrus is harvested before, on or after that day.
44‑1 Imposition of custard apple levy
(1) Levy is imposed on custard apples that are:
(a) harvested in Australia; and
(b) sold by the person who owns the custard apples immediately after they are harvested.
(2) Custard apple means a fruit of:
(a) the species Annona cherimola, Annona muricata, Annona reticulata or Annona squamosa; or
(b) a hybrid between any of those species.
Levy is not imposed on custard apples that:
(a) are sold by retail sale; or
(b) are sold for processing; or
(c) are sold after being exported from Australia.
(1) The rate of the levy on custard apples is worked out using this table.
Custard apple levy | |
Item | Rate of levy |
1 | For custard apples packed in custard apple boxes, the sum of the following components: (a) 13 cents per box (the marketing component); (b) 27 cents per box (the research and development component) |
2 | For custard apples packed in custard apple trays, the sum of the following components: (a) 13 cents per tray (the marketing component); (b) 27 cents per tray (the research and development component) |
3 | For all other custard apples, the sum of the following components: (a) $16 per tonne of the custard apples (the marketing component); (b) $34 per tonne of the custard apples (the research and development component) |
(2) Custard apple box means a box of custard apples, being a box of a kind ordinarily used in the Australian horticultural industry for packing custard apples.
Note: A custard apple box is ordinarily 10 kilograms of custard apples.
(3) Custard apple tray means a single layer tray of custard apples, being a tray of a kind ordinarily used in the Australian horticultural industry for packing custard apples.
Note: A custard apple tray is ordinarily 7 kilograms of custard apples.
The levy on custard apples is payable by the person who owns the custard apples immediately after they are harvested.
Clause 44‑1 applies in relation to custard apples that are sold on or after 1 January 2025, whether the custard apples are harvested before, on or after that day.
45‑1 Imposition of dried tree fruit levy
(1) Levy is imposed on dried tree fruit, where the tree fruit is harvested in Australia and one of the following applies:
(a) the tree fruit is dried in Australia outside a packing house and the dried tree fruit is delivered to a packing house in Australia by or on behalf of the person who owns the tree fruit immediately after it is harvested;
(b) the tree fruit is delivered to a packing house in Australia by or on behalf of the person who owns the tree fruit immediately after it is harvested and the tree fruit is dried at the packing house;
(c) the tree fruit is dried in Australia and the dried tree fruit is sold by the person who owns the tree fruit immediately after it is harvested;
(d) the tree fruit is dried in Australia and the dried tree fruit is used in Australia by the person who owns the tree fruit immediately after it is harvested in the production of other goods.
(2) Tree fruit means a fruit of:
(a) the genus Pyrus, commonly called pear; or
(b) the species Prunus armeniaca, commonly called apricot; or
(c) the species Prunus persica, commonly called peach or nectarine; or
(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
(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.
Prunes
(1) Levy is not imposed by clause 45‑1 on prunes.
Note: See Division 59 for the imposition of levy on prunes.
Levy previously imposed
(2) Levy is not imposed by clause 45‑1 on particular dried tree fruit if levy under that clause has previously been imposed on the dried tree fruit.
Dried tree fruit sold after export
(3) Levy is not imposed by clause 45‑1 on dried tree fruit that is sold after being exported from Australia.
The rate of the levy on dried tree fruit is worked out using this table.
Dried tree fruit levy | |
Item | Rate of levy |
1 | $32 per tonne of the dried tree fruit (the research and development component) |
The levy on dried tree fruit is payable by the person who owns the tree fruit immediately after it is harvested.
(1) Paragraph 45‑1(1)(a) applies in relation to dried tree fruit that is delivered to a packing house on or after 1 October 2025, whether the tree fruit is harvested or dried before, on or after that day.
(2) Paragraph 45‑1(1)(b) applies in relation to tree fruit that is dried on or after 1 October 2025, whether the tree fruit is harvested or delivered before, on or after that day.
(3) Paragraph 45‑1(1)(c) applies in relation to dried tree fruit that is sold on or after 1 October 2025, whether the tree fruit is harvested or dried before, on or after that day.
(4) Paragraph 45‑1(1)(d) applies in relation to dried tree fruit that is used on or after 1 October 2025, whether the tree fruit is harvested or dried before, on or after that day.
46‑1 Imposition of ginger levy
(1) Levy is imposed on ginger that is:
(a) grown in Australia; and
(b) sold by the grower.
(2) Ginger means a rhizome of the species Zingiber officinale.
Levy is not imposed on ginger that is sold by retail sale.
The rate of the levy on ginger is worked out using this table.
Ginger levy | |
Item | Rate of levy |
1 | The sum of the following components: (a) 0.5% of the sale price of the ginger (the research and development component); (b) 0% of the sale price of the ginger (the biosecurity response component) |
Note: Section 22 of the Act has the effect that the reference to the sale price of ginger is taken not to include the net GST.
The levy on ginger is payable by the grower.
Clause 46‑1 applies in relation to ginger that is sold on or after 1 July 2025, whether the ginger is grown before, on or after that day.
47‑1 Imposition of lychee levy
(1) Levy is imposed on lychees that are harvested in Australia and are:
(a) sold by the person who owns the lychees immediately after they are harvested; or
(b) processed by or for the person who owns the lychees immediately after they are harvested.
(2) Lychee means a fruit of the species Litchi chinensis.
Lychees sold or processed after export
(1) Levy is not imposed on lychees that are sold or processed after being exported from Australia.
Threshold exemption
(2) Levy is not imposed on lychees if:
(a) the lychees are sold by a person by retail sale in a financial year; and
(b) the total amount of levy that the person would otherwise be liable to pay on lychees sold by the person by retail sale in that year is less than $100.
The rate of the levy on lychees is worked out using this table.
Lychee levy | |
Item | Rate of levy |
1 | For: (a) lychees that are sold for processing; or (b) lychees that are processed; 1 cent per kilogram of the lychees (the research and development component) |
2 | For all other lychees, the sum of the following components: (a) 2.5 cents per kilogram of the lychees (the marketing component); (b) 5.5 cents per kilogram of the lychees (the research and development component) |
The levy on lychees is payable by the person who owns the lychees immediately after they are harvested.
Clause 47‑1 applies in relation to lychees that are sold or processed on or after 1 July 2025, whether the lychees are harvested before, on or after that day.
48‑1 Imposition of macadamia nut levy
Sale of macadamias in shell—main case
(1) Levy is imposed on macadamias in shell if:
(a) the macadamia nuts are harvested in Australia; and
(b) in relation to those nuts, a person dries a representative sample of the macadamias in shell to a moisture content of 1.5% and the kernels are then removed from the sample; and
(c) the macadamias in shell, from which the sample was taken, are sold by the person who owns the macadamia nuts immediately after they are harvested.
Sale of macadamias in shell—other cases
(2) Levy is imposed on macadamias in shell if:
(a) the macadamia nuts are harvested in Australia; and
(b) the macadamias in shell are sold by the person who owns the macadamia nuts immediately after they are harvested; and
(c) subclause (1) does not apply in relation to the sale.
Sale or processing of macadamia dried kernels
(3) Levy is imposed on macadamia dried kernels if:
(a) the macadamia nuts are harvested in Australia; and
(b) the macadamia dried kernels are:
(i) sold by the person who owns the macadamia nuts immediately after they are harvested; or
(ii) processed by or for the person who owns the macadamia nuts immediately after they are harvested.
Definitions
(4) Macadamia nut means a nut of the genus Macadamia.
(5) Macadamia dried kernel means a macadamia nut kernel that has been artificially partly dried.
(6) Macadamia in shell means a macadamia nut after dehusking but before kernel extraction.
(7) A representative sample, of macadamias in shell, is a sample that weighs at least 500 g and has a moisture content of 10%.
Manufacture of macadamia oil
(1) Levy is not imposed on:
(a) macadamias in shell or macadamia dried kernels that are sold by the person who owns the macadamia nuts immediately after they are harvested for the manufacture of macadamia oil; or
(b) macadamia dried kernels that are processed by or for the person who owns the macadamia nuts immediately after they are harvested in the manufacture of macadamia oil.
Manufacture of goods that are not for human consumption
(2) Levy is not imposed on:
(a) macadamias in shell or macadamia dried kernels that are sold by the person who owns the macadamia nuts immediately after they are harvested for the manufacture of goods that are not for human consumption; or
(b) macadamia dried kernels that are processed by or for the person who owns the macadamia nuts immediately after they are harvested in the manufacture of goods that are not for human consumption.
Macadamias in shell sold after export
(3) Levy is not imposed on macadamias in shell that are sold after being exported from Australia.
Macadamia dried kernels sold or processed after export
(4) Levy is not imposed on macadamia dried kernels that are sold or processed after being exported from Australia.
Threshold exemption
(5) Levy is not imposed on:
(a) macadamias in shell or macadamia dried kernels that are sold in a calendar year by the person who owns the macadamia nuts immediately after they are harvested; or
(b) macadamia dried kernels that are processed in a calendar year by or for the person who owns the macadamia nuts immediately after they are harvested;
if the sum of the following amounts that the person would otherwise be liable to pay in relation to that year is less than $120:
(c) levy under this Division;
(d) charge under Division 48 of Part 2‑3 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 (macadamia nut export charge).
Sale of macadamias in shell—main case
(1) The rate of the levy imposed by subclause 48‑1(1) on macadamias in shell is worked out using this table.
Macadamia nut levy | |
Item | Rate of levy |
1 | For macadamias in shell, the sum of the following components: (a) 16.01 cents multiplied by the number worked out under subclause (2) (the marketing component); (b) 8.57 cents multiplied by the number worked out under subclause (2) (the research and development component); (c) zero (the biosecurity response component); (d) 0.63 cents multiplied by the number worked out under subclause (2) (the National Residue Survey component) |
(2) For the purposes of subclause (1), the number is worked out by multiplying the quantity (in kilograms) of the macadamias in shell that are sold by the applicable percentage worked out using this method statement.
Method statement
Step 1. Work out the weight (in kilograms) of the sample of the macadamias in shell.
Step 2. After the sample has been dried to a moisture content of 1.5%, work out the weight (in kilograms) of the kernels after being removed from the sample.
Step 3. Divide the result at step 2 by the result at step 1.
Step 4. Express the result at step 3 as a percentage: the result is the applicable percentage.
Example: Assume 1,000 kg of macadamias in shell are sold.
Assume a sample of 0.6 kg of macadamias in shell was taken.
After that sample is dried to a moisture content of 1.5%, assume the weight in kilograms of the kernels after being removed from the sample is 0.18 kg.
The result at step 3 is 0.3 (0.18 kg/0.6 kg).
The applicable percentage at step 4 is 30% and the number worked out under subclause (2) is 300 (30% of 1,000).
Sale of macadamias in shell—other cases
(3) The rate of the levy imposed by subclause 48‑1(2) on macadamias in shell is worked out using this table.
Macadamia nut levy | |
Item | Rate of levy |
1 | The sum of the following components: (a) 8.005 cents per kilogram of the macadamias in shell (the marketing component); (b) 4.285 cents per kilogram of the macadamias in shell (the research and development component); (c) 0 cents per kilogram of the macadamias in shell (the biosecurity response component); (d) 0.315 cents per kilogram of the macadamias in shell (the National Residue Survey component) |
Sale or processing of macadamia dried kernels
(4) The rate of the levy imposed by subclause 48‑1(3) on macadamia dried kernels is worked out using this table.
Macadamia nut levy | |
Item | Rate of levy |
1 | The sum of the following components: (a) 16.01 cents per kilogram of the kernels (the marketing component); (b) 8.57 cents per kilogram of the kernels (the research and development component); (c) 0 cents per kilogram of the kernels (the biosecurity response component); (d) 0.63 cents per kilogram of the kernels (the National Residue Survey component) |
The levy on macadamias in shell or macadamia dried kernels is payable by the person who owns the macadamia nuts immediately after they are harvested.
Clause 48‑1 applies in relation to macadamias in shell that are sold, or macadamia dried kernels that are sold or processed, on or after 1 January 2025, whether the macadamia nuts are harvested before, on or after that day.
(1) Levy is imposed on mangoes that are:
(a) harvested in Australia; and
(b) sold by the person who owns the mangoes immediately after they are harvested.
(2) Mango means a fruit of the species Mangifera indica.
Mangoes sold for processing
(1) Levy is not imposed on mangoes that are sold for processing.
Mangoes sold after export
(2) Levy is not imposed on mangoes that are sold after being exported from Australia.
Threshold exemption
(3) Levy is not imposed on mangoes if:
(a) the mangoes are sold by a person by retail sale in a financial year; and
(b) the total amount of levy that the person would otherwise be liable to pay on mangoes sold by the person by retail sale in that year is less than $100.
The rate of the levy on mangoes is worked out using this table.
Mango levy | |
Item | Rate of levy |
1 | The sum of the following components: (a) 1 cent per kilogram of the mangoes (the marketing component); (b) 0.75 cents per kilogram of the mangoes (the research and development component); (c) 0.029 cents per kilogram of the mangoes (the biosecurity activity component); (d) 0.114 cents per kilogram of the mangoes (the biosecurity response component) |
The levy on mangoes is payable by the person who owns the mangoes immediately after they are harvested.
Clause 49‑1 applies in relation to mangoes that are sold on or after 1 July 2025, whether the mangoes are harvested before, on or after that day.
(1) Levy is imposed on melons that are harvested in Australia and are:
(a) sold by the person who owns the melons immediately after they are harvested; or
(b) processed by or for the person who owns the melons immediately after they are harvested.
(2) Melon means a fruit of any of the following species or varieties:
(a) Citrullus lanatus, commonly called watermelon;
(b) Cucumis melo, commonly called rockmelon;
(c) Cucumis melo var. cantalupensis, commonly called charentais melon;
(d) Cucumis melo var. inodorus, commonly called honeydew or piel de sapo;
(e) Cucumis melo var. makuwa, commonly called Korean melon;
(f) Cucumis melo var. reticulatus, commonly called galia melon or hami melon;
(g) Cucumis metuliferus, commonly called horned melon.
Melons sold or processed after export
(1) Levy is not imposed on melons that are sold or processed after being exported from Australia.
Threshold exemption
(2) Levy is not imposed on melons if:
(a) the melons are sold by a person by retail sale in a financial year; and
(b) the total quantity of melons sold by the person by retail sale in that year is less than 20 tonnes.
(3) Subclause (2) does not apply to melons covered by subclause (1).
The rate of the levy on melons is worked out using this table.
Melon levy | |
Item | Rate of levy |
1 | The sum of the following components: (a) 0.3 cents per kilogram of the melons (the research and development component); (b) 0.1 cents per kilogram of the melons (the biosecurity activity component); (c) 0 cents per kilogram of the melons (the biosecurity response component) |
The levy on melons is payable by the person who owns the melons immediately after they are harvested.
Clause 50‑1 applies in relation to melons that are sold or processed on or after 1 July 2025, whether the melons are harvested before, on or after that day.
(1) Levy is imposed on nashi that are harvested in Australia and are:
(a) sold by the person who owns the nashi immediately after they are harvested; or
(b) processed by or for the person who owns the nashi immediately after they are harvested.
(2) Nashi means a fruit of the species Pyrus pyrifolia.
Nashi sold for stockfeed
(1) Levy is not imposed by clause 51‑1 on nashi that are sold for stockfeed.
Dried nashi
(2) Levy is not imposed by clause 51‑1 on the following:
(a) nashi that are sold for processing into dried nashi;
(b) nashi that are processed into dried nashi.
Note: See Division 45 for levy imposed on dried tree fruit.
Nashi processed into canned fruit
(3) Levy is not imposed by clause 51‑1 on the following:
(a) nashi that are sold for processing into canned fruit;
(b) nashi that are processed into canned fruit.
Nashi sold or processed after export
(4) Levy is not imposed by clause 51‑1 on nashi that are sold or processed after being exported from Australia.
Threshold exemption
(5) Levy is not imposed by clause 51‑1 on nashi that are sold by retail sale in a calendar year by, or that are processed in a calendar year by or for, the person who owns the nashi immediately after they are harvested if the sum of the following is 9 tonnes or less:
(a) the total quantity of nashi so sold by that person in that year;
(b) the total quantity of nashi processed by or for that person in that year.
(6) Subclause (5) does not apply to nashi covered by subclause (1), (2), (3) or (4).
The rate of the levy on nashi is worked out using this table.
Nashi levy | |
Item | Rate of levy |
1 | 0 cents per kilogram of the nashi (the research and development component) |
The levy on nashi is payable by the person who owns the nashi immediately after they are harvested.
Clause 51‑1 applies in relation to nashi that are sold or processed on or after 1 January 2025, whether the nashi are harvested before, on or after that day.
(1) Levy is imposed on olives that are:
(a) grown in Australia; and
(b) either:
(i) sold by the grower; or
(ii) processed by or for the grower.
(2) Olive means a fruit of the species Olea europaea.
Olives sold or processed after export
(1) Levy is not imposed on olives that are sold or processed after being exported from Australia.
Threshold exemption
(2) Levy is not imposed on olives that are sold by retail sale in a period of 12 months beginning on 1 October by the grower, or that are processed by the grower in that period, if the sum of the following is less than $100:
(a) the total amount of levy that the grower would otherwise be liable to pay on olives sold by the grower by retail sale in that period;
(b) the total amount of levy that the grower would otherwise be liable to pay on olives processed by the grower in that period.
The rate of the levy on olives is worked out using this table.
Olive levy | |
Item | Rate of levy |
1 | The sum of the following components: (a) $3 per tonne of the olives (the research and development component); (b) 10 cents per tonne of the olives (the biosecurity activity component); (c) 0 cents per tonne of the olives (the biosecurity response component) |
The levy on olives is payable by the grower.
Clause 52‑1 applies in relation to olives that are sold or processed on or after 1 October 2025, whether the olives are grown before, on or after that day.
(1) Levy is imposed on onions that are harvested in Australia and are:
(a) sold by the person who owns the onions immediately after they are harvested; or
(b) processed by or for the person who owns the onions immediately after they are harvested.
(2) Onion means a bulb of the species Allium cepa, but does not include shallots (Allium cepa var. aggregatum).
Levy is not imposed on onions that are sold or processed after being exported from Australia.
The rate of the levy on onions is worked out using this table.
Onion levy | |
Item | Rate of levy |
1 | The sum of the following components: (a) $1 per tonne of the onions (the marketing component); (b) $2.90 per tonne of the onions (the research and development component); (c) 10 cents per tonne of the onions (the biosecurity activity component); (d) 0 cents per tonne of the onions (the biosecurity response component); (e) 0 cents per tonne of the onions (the National Residue Survey component) |
The levy on onions is payable by the person who owns the onions immediately after they are harvested.
Clause 53‑1 applies in relation to onions that are sold or processed on or after 1 January 2025, whether the onions are harvested before, on or after that day.
54‑1 Imposition of papaya levy
(1) Levy is imposed on papaya that is harvested in Australia and is:
(a) sold by the person who owns the papaya immediately after it is harvested; or
(b) processed by or for the person who owns the papaya immediately after it is harvested.
(2) Papaya means a fruit of the species Carica papaya.
Note: Papaya is also known as pawpaw, papaw and paw paw.
Papaya sold or processed after export
(1) Levy is not imposed on papaya that is sold or processed after being exported from Australia.
Threshold exemption
(2) Levy is not imposed on papaya if:
(a) the papaya is sold by a person by retail sale in a financial year; and
(b) the total amount of levy that the person would otherwise be liable to pay on papaya sold by the person by retail sale in that year is less than $50.
The rate of the levy on papaya is worked out using this table.
Papaya levy | |
Item | Rate of levy |
1 | For: (a) papaya that is sold for processing; or (b) papaya that is processed; 0.25 cents per kilogram of the papaya (the research and development component) |
2 | For all other papaya, the sum of the following components: (a) 1 cent per kilogram of the papaya (the marketing component); (b) 1 cent per kilogram of the papaya (the research and development component) |
The levy on papaya is payable by the person who owns the papaya immediately after it is harvested.
Clause 54‑1 applies in relation to papaya that is sold or processed on or after 1 July 2025, whether the papaya is harvested before, on or after that day.
55‑1 Imposition of passionfruit levy
(1) Levy is imposed on passionfruit that is harvested in Australia and is:
(a) sold by the person who owns the passionfruit immediately after it is harvested; or
(b) processed by or for the person who owns the passionfruit immediately after it is harvested.
(2) Passionfruit means a fruit of the species Passiflora edulis, including P. edulis f. flavicarpa.
Passionfruit sold or processed after export
(1) Levy is not imposed on passionfruit that is sold or processed after being exported from Australia.
Threshold exemption
(2) Levy is not imposed on passionfruit if:
(a) the passionfruit is sold by a person by retail sale in a financial year; and
(b) the total amount of levy that the person would otherwise be liable to pay on passionfruit sold by the person by retail sale in that year is less than $100.
(1) The rate of the levy on passionfruit is worked out using this table.
Passionfruit levy | |
Item | Rate of levy |
1 | For: (a) passionfruit that is sold for processing; or (b) passionfruit that is processed; the sum of the following components: (c) 1.5 cents per kilogram of the passionfruit (the marketing component); (d) 1.5 cents per kilogram of the passionfruit (the research and development component) |
2 | For other passionfruit that is packed in passionfruit cartons, the sum of the following components: (a) 20 cents per carton (the marketing component); (b) 20 cents per carton (the research and development component) |
3 | For all other passionfruit, the sum of the following components: (a) 20 cents per 8 kilograms of the passionfruit (the marketing component); (b) 20 cents per 8 kilograms of the passionfruit (the research and development component) |
(2) Passionfruit carton means an 18 litre container of a kind ordinarily used in the Australian horticultural industry for packing passionfruit.
The levy on passionfruit is payable by the person who owns the passionfruit immediately after it is harvested.
Clause 55‑1 applies in relation to passionfruit that is sold or processed on or after 1 July 2025, whether the passionfruit is harvested before, on or after that day.
56‑1 Imposition of persimmon levy
(1) Levy is imposed on persimmons that are harvested in Australia and are:
(a) sold by the person who owns the persimmons immediately after they are harvested; or
(b) processed by or for the person who owns the persimmons immediately after they are harvested.
(2) Persimmon means a fruit of the species Diospyros kaki.
Persimmons sold or processed after export
(1) Levy is not imposed on persimmons that are sold or processed after being exported from Australia.
Threshold exemption
(2) Levy is not imposed on persimmons if:
(a) the persimmons are sold by a person by retail sale in a financial year; and
(b) the total amount of levy that the person would otherwise be liable to pay on persimmons sold by the person by retail sale in that year is less than $100.
The rate of the levy on persimmons is worked out using this table.
Persimmon levy | |
Item | Rate of levy |
1 | The sum of the following components: (a) 2.5 cents per kilogram of the persimmons (the marketing component); (b) 3.75 cents per kilogram of the persimmons (the research and development component) |
The levy on persimmons is payable by the person who owns the persimmons immediately after they are harvested.
Clause 56‑1 applies in relation to persimmons that are sold or processed on or after 1 July 2025, whether the persimmons are harvested before, on or after that day.
57‑1 Imposition of pineapple levy
(1) Levy is imposed on pineapples that are harvested in Australia and are:
(a) sold by the person who owns the pineapples immediately after they are harvested; or
(b) processed by or for the person who owns the pineapples immediately after they are harvested.
(2) Pineapple means a fruit of any species of the genus Ananas.
Pineapples sold or processed after export
(1) Levy is not imposed on pineapples that are sold or processed after being exported from Australia.
Threshold exemption
(2) Levy is not imposed on pineapples if:
(a) the pineapples are sold by a person by retail sale in a financial year; and
(b) the total quantity of pineapples sold by the person by retail sale in that year is 30 tonnes or less.
(3) Subclause (2) does not apply to pineapples covered by subclause (1).
The rate of the levy on pineapples is worked out using this table.
Pineapple levy | |
Item | Rate of levy |
1 | For: (a) pineapples that are sold for processing; or (b) pineapples that are processed; the sum of the following components: (c) $1.90 per tonne of the pineapples (the research and development component); (d) 10 cents per tonne of the pineapples (the biosecurity activity component); (e) $0 per tonne of the pineapples (the biosecurity response component) |
2 | For all other pineapples, the sum of the following components: (a) $2 per tonne of the pineapples (the marketing component); (b) $2.90 per tonne of the pineapples (the research and development component); (c) 10 cents per tonne of the pineapples (the biosecurity activity component); (d) $0 per tonne of the pineapples (the biosecurity response component) |
The levy on pineapples is payable by the person who owns the pineapples immediately after they are harvested.
Clause 57‑1 applies in relation to pineapples that are sold or processed on or after 1 July 2025, whether the pineapples are harvested before, on or after that day.
58‑1 Imposition of potato levy
Sale of potatoes
(1) Levy is imposed on potatoes that are:
(a) harvested in Australia; and
(b) sold by the person who owns the potatoes immediately after they are harvested.
Processing of potatoes
(2) Levy is imposed on potatoes that are:
(a) harvested in Australia; and
(b) processed at a processing establishment in Australia.
Definitions
(3) Potato means a tuber of the species Solanum tuberosum.
Sale exemptions
(1) Levy is not imposed by subclause 58‑1(1) on potatoes that are sold for stockfeed.
(2) Levy is not imposed by subclause 58‑1(1) on potatoes that are sold after being exported from Australia.
(3) Levy is not imposed by subclause 58‑1(1) on potatoes if:
(a) the potatoes are sold by a person by retail sale in a calendar year; and
(b) the total quantity of potatoes sold by the person by retail sale in that year is less than 100 tonnes.
(4) Subclause (3) does not apply to potatoes covered by subclause (1) or (2).
Processing exemptions
(5) Levy is not imposed by subclause 58‑1(2) on potatoes processed at a processing establishment if the business carried out at the establishment is not wholly or substantially a business of processing plant products.
(6) Levy is not imposed by subclause 58‑1(2) on potatoes if:
(a) the potatoes are processed in a calendar year at a processing establishment in Australia; and
(b) the total quantity of potatoes processed at that establishment in that year is less than 100 tonnes.
Sale of potatoes
(1) The rate of the levy imposed by subclause 58‑1(1) on potatoes is worked out using this table.
Potato levy | |
Item | Rate of levy |
1 | The sum of the following components: (a) 48 cents per tonne of the potatoes (the research and development component); (b) 2 cents per tonne of the potatoes (the biosecurity activity component); (c) 10 cents per tonne of the potatoes (the biosecurity response component); (d) 0 cents per tonne of the potatoes (the National Residue Survey component) |
Processing of potatoes
(2) The rate of the levy imposed by subclause 58‑1(2) on potatoes is worked out using this table.
Potato levy | |
Item | Rate of levy |
1 | The sum of the following components: (a) 49 cents per tonne of the potatoes (the research and development component); (b) 1 cent per tonne of the potatoes (the biosecurity activity component); (c) 0 cents per tonne of the potatoes (the National Residue Survey component) |
Sale of potatoes
(1) The levy imposed by subclause 58‑1(1) on potatoes is payable by the person who owns the potatoes immediately after they are harvested.
Processing of potatoes
(2) The levy imposed by subclause 58‑1(2) on potatoes is payable by the person who owns the potatoes at the time at which the potatoes begin to be processed.
Clause 58‑1 applies in relation to potatoes that are sold or processed on or after 1 January 2025, whether the potatoes are harvested before, on or after that day.
(1) Levy is imposed on prunes, where the fruit is harvested in Australia and one of the following applies:
(a) the fruit is dried in Australia outside a packing house and the prunes are delivered to a packing house in Australia by or on behalf of the person who owns the fruit immediately after it is harvested;
(b) the fruit is delivered to a packing house in Australia by or on behalf of the person who owns the fruit immediately after it is harvested and the fruit is dried at the packing house;
(c) the fruit is dried in Australia and the prunes are sold by the person who owns the fruit immediately after it is harvested;
(d) the fruit is dried in Australia and the prunes are used in Australia by the person who owns the fruit immediately after it is harvested in the production of other goods.
(2) Prune means a fruit of the species Prunus domestica, dried whole with the pit retained.
Levy previously imposed
(1) Levy is not imposed by clause 59‑1 on particular prunes if levy under that clause has previously been imposed on the prunes.
Prunes sold after export
(2) Levy is not imposed by clause 59‑1 on prunes that are sold after being exported from Australia.
The rate of the levy on prunes is worked out using this table.
Prune levy | |
Item | Rate of levy |
1 | $13 per tonne of the prunes (the research and development component) |
The levy on prunes is payable by the person who owns the fruit immediately after it is harvested.
(1) Paragraph 59‑1(1)(a) applies in relation to prunes that are delivered to a packing house on or after 1 October 2025, whether the fruit is harvested or dried before, on or after that day.
(2) Paragraph 59‑1(1)(b) applies in relation to fruit that is dried on or after 1 October 2025, whether the fruit is harvested or delivered before, on or after that day.
(3) Paragraph 59‑1(1)(c) applies in relation to prunes that are sold on or after 1 October 2025, whether the fruit is harvested or dried before, on or after that day.
(4) Paragraph 59‑1(1)(d) applies in relation to prunes that are used on or after 1 October 2025, whether the fruit is harvested or dried before, on or after that day.
Division 60—Rubus (raspberry, blackberry etc.)
(1) Levy is imposed on rubus that is:
(a) harvested in Australia; and
(b) sold by the person who owns the rubus immediately after it is harvested.
(2) Rubus means a fruit of:
(a) any species of the genus Rubus; or
(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.
Levy is not imposed on rubus that:
(a) is sold by retail sale; or
(b) is sold for processing; or
(c) is sold after being exported from Australia.
The rate of the levy on rubus is worked out using this table.
Rubus levy | |
Item | Rate of levy |
1 | The sum of the following components: (a) 0 cents per kilogram of the rubus (the marketing component); (b) 2 cents per kilogram of the rubus (the research and development component); (c) 2 cents per kilogram of the rubus (the biosecurity activity component) |
The levy on rubus is payable by the person who owns the rubus immediately after it is harvested.
Clause 60‑1 applies in relation to rubus that is sold on or after 1 July 2025, whether the rubus is harvested before, on or after that day.
61‑1 Imposition of stone fruit levy
(1) Levy is imposed on stone fruit that is harvested in Australia and is:
(a) sold by the person who owns the stone fruit immediately after it is harvested; or
(b) processed by or for the person who owns the stone fruit immediately after it is harvested.
(2) Stone fruit means a fruit of:
(a) any of the following species:
(i) Prunus domestica, Prunus salicina, Prunus besseyi, Prunus americana, Prunus nigra, Prunus munsoniana, Prunus insititia, Prunus cerasifera or Prunus spinosa, commonly called plum;
(ii) Prunus armeniaca, commonly called apricot;
(iii) Prunus persica, commonly called nectarine or peach; or
(b) a hybrid between any of those species.
Stone fruit sold for processing
(1) Levy is not imposed by clause 61‑1 on stone fruit that is sold for processing.
Note: If the stone fruit is sold for processing into dried fruit, see Division 45 for levy imposed on dried tree fruit and see Division 59 for levy imposed on prunes.
Dried fruit
(2) Levy is not imposed by clause 61‑1 on stone fruit that is processed into dried fruit.
Note: See Division 45 for levy imposed on dried tree fruit and see Division 59 for levy imposed on prunes.
Stone fruit sold or processed after export
(3) Levy is not imposed by clause 61‑1 on stone fruit that is sold or processed after being exported from Australia.
The rate of the levy on stone fruit is worked out using this table.
Stone fruit levy | |
Item | Rate of levy |
1 | The sum of the following components: (a) 0 cents per kilogram of the stone fruit (the marketing component); (b) 0.98 cents per kilogram of the stone fruit (the research and development component); (c) 0.02 cents per kilogram of the stone fruit (the biosecurity activity component); (d) 0 cents per kilogram of the stone fruit (the biosecurity response component); (e) 0 cents per kilogram of the stone fruit (the National Residue Survey component) |
The levy on stone fruit is payable by the person who owns the stone fruit immediately after it is harvested.
Clause 61‑1 applies in relation to stone fruit that is sold or processed on or after 1 July 2025, whether the stone fruit is harvested before, on or after that day.
62‑1 Imposition of strawberry runner levy
(1) Levy is imposed on strawberry runners that are purchased by a person, whether from a person who carries on operations in or outside Australia, for use in the commercial production of strawberries in Australia.
Note: For when strawberry runners are purchased, see clause 62‑4.
(2) Strawberry runner means:
(a) a daughter plant originating at a node on the stolon of a mother plant of the species Fragaria X Ananassa; or
(b) a plant produced by tissue culture to propagate the species Fragaria X Ananassa.
(3) Strawberry means a fruit of the species Fragaria X Ananassa.
(1) The rate of the levy on strawberry runners is worked out using this table.
Strawberry runner levy | |
Item | Rate of levy |
1 | The sum of the following components: (a) $7.87 multiplied by the number worked out under subclause (2) (the research and development component); (b) 13 cents multiplied by the number worked out under subclause (2) (the biosecurity activity component); (c) 0 cents multiplied by the number worked out under subclause (2) (the biosecurity response component) |
(2) The number is:
(a) if the number of strawberry runners purchased is 1,000 or more—the number of runners purchased divided by 1,000 and rounded up, if necessary, to the nearest whole number; or
(b) if the number of strawberry runners purchased is less than 1,000—1.
Example 1: Assume 10,000 strawberry runners are purchased for use in the production of strawberries. Since the number of runners purchased is a multiple of 1,000, the relevant number is 10 (10,000 divided by 1,000 with no rounding up required). The rate is $78.70 ($7.87 x 10) + $1.30 (13 cents x 10) = $80.
Example 2: Assume 4,800 strawberry runners are purchased for use in the production of strawberries. Since the number of runners purchased is more than 1,000 but not a multiple of 1,000, the relevant number is 5 (4,800 divided by 1,000, which is 4.8 and rounded up to 5). The rate is $39.35 ($7.87 x 5) + 65 cents (13 cents x 5) = $40.
Example 3: Assume 800 strawberry runners are purchased for use in the production of strawberries. Since the number of runners purchased is less than 1,000, the relevant number is 1. The rate is $7.87 ($7.87 x 1) + 13 cents (13 cents x 1) = $8.
The levy on strawberry runners is payable by the person who purchased the strawberry runners.
62‑4 When are strawberry runners purchased?
For the purpose of this Division, strawberry runners are taken to be purchased when the purchase price is paid in full.
Clause 62‑1 applies in relation to strawberry runners that are purchased on or after 1 July 2025.
63‑1 Imposition of sweet potato levy
(1) Levy is imposed on sweet potatoes that are harvested in Australia and are:
(a) sold by the person who owns the sweet potatoes immediately after they are harvested; or
(b) processed by or for the person who owns the sweet potatoes immediately after they are harvested.
(2) Sweet potato means the starchy, storage roots of the species known as Ipomoea batatas.
Levy is not imposed on sweet potatoes that are sold or processed after being exported from Australia.
(1) The rate of the levy on sweet potatoes is worked out using this table.
Sweet potato levy | |
Item | Rate of levy |
1 | The sum of the following components: (a) 0% of the value of the sweet potatoes (the marketing component); (b) 0.485% of the value of the sweet potatoes (the research and development component); (c) 0.0150% of the value of the sweet potatoes (the biosecurity activity component); (d) 0% of the value of the sweet potatoes (the biosecurity response component) |
(2) The value of sweet potatoes is:
(a) for sweet potatoes that are sold—the sale price of the sweet potatoes; or
(b) for sweet potatoes that are processed—the market value of the sweet potatoes on the day the sweet potatoes begin to be processed.
Note: Section 22 of the Act has the effect that the reference to the sale price of sweet potatoes is taken not to include the net GST.
The levy on sweet potatoes is payable by the person who owns the sweet potatoes immediately after they are harvested.
Clause 63‑1 applies in relation to sweet potatoes that are sold or processed on or after 1 July 2025, whether the sweet potatoes are harvested before, on or after that day.
64‑1 Imposition of vegetable levy
(1) Levy is imposed on vegetables that are harvested in Australia and are:
(a) sold by the person who owns the vegetables immediately after they are harvested; or
(b) processed by or for the person who owns the vegetables immediately after they are harvested.
(3) Subclause (1) does not apply to the following:
(a) other herbs;
(b) asparagus (Asparagus officinalis);
(c) garlic (Allium sativum);
(d) onions;
(e) melons;
(f) potatoes;
(g) seed sprouts;
(h) sweet potatoes;
(i) tomatoes (Solanum lycopersicum).
Note: Melon is defined by clause 50‑1 of this Schedule to cover certain species or varieties, such as watermelon, rockmelon and honeydew. These are not covered by subclause (1) of this clause.
However, other species or varieties of melon, such as pumpkin and cucumber, may be covered by subclause (1) of this clause.
Levy is not imposed on vegetables that are sold or processed after being exported from Australia.
(1) The rate of the levy on vegetables is worked out using this table.
Vegetable levy | |
Item | Rate of levy |
1 | The sum of the following components: (a) 0.485% of the value of the vegetables (the research and development component); (b) 0.0150% of the value of the vegetables (the biosecurity activity component); (c) 0.01% of the value of the vegetables (the biosecurity response component) |
(2) The value of vegetables is:
(a) for vegetables that are sold—the sale price of the vegetables; or
(b) for vegetables that are processed—the market value of the vegetables on the day the vegetables begin to be processed.
Note: Section 22 of the Act has the effect that the reference to the sale price of vegetables is taken not to include the net GST.
The levy on vegetables is payable by the person who owns the vegetables immediately after they are harvested.
Clause 64‑1 applies in relation to vegetables that are sold or processed on or after 1 July 2025, whether the vegetables are harvested before, on or after that day.
65‑1 Simplified outline of this Part
There are 4 viticulture levies.
First, table grapes levy is imposed on table grapes that are harvested in Australia and sold.
Second, dried grapes levy is imposed on dried grapes if:
(a) the grapes were grown and dried in Australia and the dried grapes were delivered to a packing house in Australia, sold or used in Australia in the production of other goods; or
(b) the grapes were grown in Australia and then dried at a packing house in Australia.
Third, grapes research levy is imposed on fresh grapes, dried grapes or grape juice delivered to grape processing premises in Australia.
Fourth, wine grapes levy is imposed on fresh grapes, dried grapes or grape juice used at a winery in Australia in wine‑making.
There are levy exemptions for the first 3 levies.
66‑1 Imposition of table grapes levy
Levy is imposed on table grapes that are:
(a) harvested in Australia; and
(b) sold by the person who owns the grapes immediately after they are harvested.
Table grapes sold after export
(1) Levy is not imposed by clause 66‑1 on table grapes that are sold after being exported from Australia.
Threshold exemption
(2) Levy is not imposed by clause 66‑1 on table grapes if:
(a) the grapes are sold by a person by retail sale in a financial year; and
(b) the total quantity of table grapes sold by the person by retail sale in that year is 5,000 kilograms or less.
(3) Subclause (2) does not apply to table grapes covered by subclause (1).
The rate of the levy imposed by clause 66‑1 on table grapes is worked out using this table.
Table grapes levy | |
Item | Rate of levy |
1 | The sum of the following components: (a) 0.5 cents per kilogram of the grapes (the marketing component); (b) 0.5 cents per kilogram of the grapes (the research and development component); (c) 0 cents per kilogram of the grapes (the biosecurity response component); (d) 0 cents per kilogram of the grapes (the National Residue Survey component) |
The levy imposed by clause 66‑1 on table grapes is payable by the person who owns the grapes immediately after they are harvested.
Clause 66‑1 applies in relation to table grapes that are sold on or after 1 July 2025, whether the grapes are harvested before, on or after that day.
67‑1 Imposition of dried grapes levy
Levy is imposed on dried grapes, where the grapes are grown in Australia and one of the following applies:
(a) the grapes are dried in Australia outside a packing house and the dried grapes are delivered to a packing house in Australia by or on behalf of the grower of the grapes;
(b) the grapes are delivered to a packing house in Australia by or on behalf of the grower of the grapes and the grapes are dried at the packing house;
(c) the grapes are dried in Australia and the dried grapes are sold by the grower of the grapes;
(d) the grapes are dried in Australia and the dried grapes are used in Australia by the grower of the grapes in the production of other goods.
Levy previously imposed
(1) Levy is not imposed by clause 67‑1 on particular dried grapes if levy under that clause has previously been imposed on the dried grapes.
Dried grapes sold after export
(2) Levy is not imposed by clause 67‑1 on dried grapes that are sold after being exported from Australia.
The rate of the levy imposed by clause 67‑1 on dried grapes is worked out using this table.
Dried grapes levy | |
Item | Rate of levy |
1 | The sum of the following components: (a) $7 per tonne of the dried grapes (the marketing component); (b) $11 per tonne of the dried grapes (the research and development component); (c) $1 per tonne of the dried grapes (the biosecurity activity component); (d) $0 per tonne of the dried grapes (the biosecurity response component) |
The levy imposed by clause 67‑1 on dried grapes is payable by the grower of the grapes.
(1) Paragraph 67‑1(a) applies in relation to dried grapes that are delivered to a packing house on or after 1 January 2025, whether the grapes are grown or dried before, on or after that day.
(2) Paragraph 67‑1(b) applies in relation to grapes that are dried on or after 1 January 2025, whether the grapes are grown or delivered before, on or after that day.
(3) Paragraph 67‑1(c) applies in relation to dried grapes that are sold on or after 1 January 2025, whether the grapes are grown or dried before, on or after that day.
(4) Paragraph 67‑1(d) applies in relation to dried grapes that are used on or after 1 January 2025, whether the grapes are grown or dried before, on or after that day.
Division 68—Grapes research levy
68‑1 Imposition of grapes research levy
(1) Levy is imposed on:
(a) fresh grapes that are grown in Australia and delivered to grape processing premises in Australia; or
(b) dried grapes, where the grapes were grown and dried in Australia and the dried grapes then delivered to grape processing premises in Australia; or
(c) grape juice that is delivered to grape processing premises in Australia.
(2) Premises are grape processing premises 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:
(a) the total quantity of fresh grapes processed at the premises;
(b) in relation to each quantity of dried grapes processed at the premises—the fresh grape equivalent of those dried grapes;
(c) in relation to each quantity of grape juice processed at the premises—the fresh grape equivalent of that grape juice.
Note: See section 5 of this instrument for the definition of fresh grape equivalent.
Dried grapes levy
(1) Levy is not imposed by clause 68‑1 on dried grapes if levy is imposed on those grapes under Division 67 of this Part.
Grape juice exemption
(2) Levy is not imposed by clause 68‑1 on grape juice that is delivered to grape processing premises in a financial year if the grape juice was concentrated or extracted at:
(a) other grape processing premises; or
(b) premises where the principal activity carried on during that year was the processing of fresh grapes, dried grapes or grape juice.
Threshold exemption
(3) Levy is not imposed by clause 68‑1 on fresh grapes, dried grapes or grape juice delivered to grape processing premises in Australia in a financial year if the sum of the following is less than 20 tonnes:
(a) the total quantity of fresh grapes processed at those premises in that year;
(b) in relation to each quantity of dried grapes processed at those premises in that year—the fresh grape equivalent of those dried grapes;
(c) in relation to each quantity of grape juice processed at those premises in that year—the fresh grape equivalent of that grape juice.
Note: See section 5 of this instrument for the definition of fresh grape equivalent.
The rate of the levy imposed by clause 68‑1 on fresh grapes, dried grapes or grape juice delivered to grape processing premises is worked out using this table.
Grapes research levy | |
Item | Rate of levy |
1 | For fresh grapes, the sum of the following components: (a) $1.984 per tonne of the fresh grapes (the research and development component); (b) 1.6 cents per tonne of the fresh grapes (the biosecurity activity component); (c) 0 cents per tonne of the fresh grapes (the biosecurity response component) |
2 | For dried grapes, the sum of the following components: (a) $1.984 per tonne of the fresh grape equivalent of the dried grapes (the research and development component); (b) 1.6 cents per tonne of the fresh grape equivalent of the dried grapes (the biosecurity activity component); (c) 0 cents per tonne of the fresh grape equivalent of the dried grapes (the biosecurity response component) |
3 | For grape juice, the sum of the following components: (a) $1.984 per tonne of the fresh grape equivalent of the grape juice (the research and development component); (b) 1.6 cents per tonne of the fresh grape equivalent of the grape juice (the biosecurity activity component); (c) 0 cents per tonne of the fresh grape equivalent of the grape juice (the biosecurity response component) |
Note: See section 5 of this instrument for the definition of fresh grape equivalent.
The levy imposed by clause 68‑1 on fresh grapes, dried grapes or grape juice delivered to grape processing premises is payable by the person who owns the fresh grapes, dried grapes or grape juice immediately before the delivery.
(1) Paragraph 68‑1(1)(a) applies in relation to fresh grapes that are delivered to grape processing premises on or after 1 July 2025, whether the grapes are grown before, on or after that day.
(2) Paragraph 68‑1(1)(b) applies in relation to dried grapes that are delivered to grape processing premises on or after 1 July 2025, whether the grapes are grown or dried before, on or after that day.
(3) Paragraph 68‑1(1)(c) applies in relation to grape juice that is delivered to grape processing premises on or after 1 July 2025, whether the grape juice is produced before, on or after that day.
69‑1 Imposition of wine grapes levy
(1) Levy is imposed on the following:
(a) fresh grapes that are grown in Australia and used at a winery in Australia in wine‑making;
(b) dried grapes, where the grapes were grown and dried in Australia and the dried grapes used at a winery in Australia in wine‑making;
(c) grape juice that is used at a winery in Australia in wine‑making.
(2) Wine‑making means:
(a) a step in the manufacture of wine (including wine used, or intended for use, in the manufacture of brandy); or
(b) a step in the production of grape spirit suitable for the fortifying of wine or the manufacture of brandy; or
(c) the addition of single‑strength grape juice or concentrated grape juice to wine;
but does not include:
(d) the extraction of juice from grapes; or
(e) the concentration of grape juice.
(3) 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:
(a) the total quantity of fresh grapes used in wine‑making at the premises;
(b) in relation to each quantity of dried grapes used in wine‑making at the premises—the fresh grape equivalent of those dried grapes;
(c) in relation to each quantity of grape juice used in wine‑making at the premises—the fresh grape equivalent of that grape juice.
Note: See section 5 of this instrument for the definition of fresh grape equivalent.
(1) The rate of the levy imposed by clause 69‑1 on fresh grapes, dried grapes or grape juice used at a winery in a financial year in wine‑making is worked out using this table.
Wine grapes levy | |
Item | Rate of levy |
1 | For fresh grapes, the sum of the following components: (a) the amount worked out under subclause (2) (the marketing component); (b) $4.976 per tonne of the fresh grapes (the research and development component); (c) 2.4 cents per tonne of the fresh grapes (the biosecurity activity component); (d) 0 cents per tonne of the fresh grapes (the biosecurity response component) |
2 | For dried grapes, the sum of the following components: (a) the amount worked out under subclause (3) (the marketing component); (b) $4.976 per tonne of the fresh grape equivalent of the dried grapes (the research and development component); (c) 2.4 cents per tonne of the fresh grape equivalent of the dried grapes (the biosecurity activity component); (d) 0 cents per tonne of the fresh grape equivalent of the dried grapes (the biosecurity response component) |
3 | For grape juice, the sum of the following components: (a) the amount worked out under subclause (4) (the marketing component); (b) $4.976 per tonne of the fresh grape equivalent of the grape juice (the research and development component); (c) 2.4 cents per tonne of the fresh grape equivalent of the grape juice (the biosecurity activity component); (d) 0 cents per tonne of the fresh grape equivalent of the grape juice (the biosecurity response component) |
Marketing component
(2) For the purposes of item 1 of the table in subclause (1), the amount is worked out using this table.
Marketing component | ||
Item | If the total quantity, in tonnes, of fresh grapes used at the winery in the year is: | The amount is: |
1 | Not more than 10 | $200 |
2 | More than 10 but not more than 3,000 | $180 + $4.20 for each tonne |
3 | More than 3,000 but not more than 6,000 | $12,780 + $3.80 for each tonne over 3,000 tonnes |
4 | More than 6,000 but not more than 9,000 | $24,180 + $2 for each tonne over 6,000 tonnes |
5 | More than 9,000 but not more than 12,000 | $30,180 + $1.30 for each tonne over 9,000 tonnes |
6 | More than 12,000 but not more than 20,000 | $34,080 + $0.60 for each tonne over 12,000 tonnes |
7 | More than 20,000 but not more than 40,000 | $38,880 + $0.50 for each tonne over 20,000 tonnes |
8 | More than 40,000 | $48,880 + $0.40 for each tonne over 40,000 tonnes |
(3) For the purposes of item 2 of the table in subclause (1), the amount is worked out using this table.
Marketing component | ||
Item | If the total quantity, in tonnes, of the fresh grape equivalent of the dried grapes used at the winery in the year is: | The amount is: |
1 | Not more than 10 | $200 |
2 | More than 10 but not more than 3,000 | $180 + $4.20 for each tonne |
3 | More than 3,000 but not more than 6,000 | $12,780 + $3.80 for each tonne over 3,000 tonnes |
4 | More than 6,000 but not more than 9,000 | $24,180 + $2 for each tonne over 6,000 tonnes |
5 | More than 9,000 but not more than 12,000 | $30,180 + $1.30 for each tonne over 9,000 tonnes |
6 | More than 12,000 but not more than 20,000 | $34,080 + $0.60 for each tonne over 12,000 tonnes |
7 | More than 20,000 but not more than 40,000 | $38,880 + $0.50 for each tonne over 20,000 tonnes |
8 | More than 40,000 | $48,880 + $0.40 for each tonne over 40,000 tonnes |
(4) For the purposes of item 3 of the table in subclause (1), the amount is worked out using this table.
Marketing component | ||
Item | If the total quantity, in tonnes, of the fresh grape equivalent of the grape juice used at the winery in the year is: | The amount is: |
1 | Not more than 10 | $200 |
2 | More than 10 but not more than 3,000 | $180 + $4.20 for each tonne |
3 | More than 3,000 but not more than 6,000 | $12,780 + $3.80 for each tonne over 3,000 tonnes |
4 | More than 6,000 but not more than 9,000 | $24,180 + $2 for each tonne over 6,000 tonnes |
5 | More than 9,000 but not more than 12,000 | $30,180 + $1.30 for each tonne over 9,000 tonnes |
6 | More than 12,000 but not more than 20,000 | $34,080 + $0.60 for each tonne over 12,000 tonnes |
7 | More than 20,000 but not more than 40,000 | $38,880 + $0.50 for each tonne over 20,000 tonnes |
8 | More than 40,000 | $48,880 + $0.40 for each tonne over 40,000 tonnes |
Note: See section 5 of this instrument for the definition of fresh grape equivalent.
(1) Paragraph 69‑1(1)(a) applies in relation to fresh grapes that are used at a winery on or after 1 July 2025, whether the grapes are grown before, on or after that day.
(2) Paragraph 69‑1(1)(b) applies in relation to dried grapes that are used at a winery on or after 1 July 2025, whether the grapes are grown or dried before, on or after that day.
(3) Paragraph 69‑1(1)(c) applies in relation to grape juice that is used at a winery on or after 1 July 2025, whether the grape juice is produced before, on or after that day.
Part 2‑5—Other plants and plant products
71‑1 Simplified outline of this Part
Nursery products
Nursery container levy is imposed on containers that are purchased, are designed to be immediate containers of nursery products and are for the purpose of nursery products in a growing medium being placed in the containers in Australia.
Tea tree oil
Tea tree oil levy is imposed on tea tree oil that is distilled in Australia and sold. There is a $25 threshold exemption.
Turf
Turf levy is imposed on turf that is harvested in Australia and sold. There is a 20,000 square metre threshold exemption.
73‑1 Imposition of nursery container levy
Levy is imposed on containers if:
(a) the containers are purchased by a person (whether from a person who carries on operations in or outside Australia); and
(b) the containers are designed to be immediate containers of nursery products; and
(c) the purchase is for the purpose of nursery products in a growing medium being placed in the containers in Australia; and
(d) the purchase is the last purchase of the containers before nursery products in a growing medium in the containers are to be:
(i) sold; or
(ii) used in the commercial production of other goods.
Note: For when containers are purchased, see clause 73‑4.
The rate of the levy on containers that are the subject of the last purchase referred to in clause 73‑1 is worked out using this table.
Nursery container levy | |
Item | Rate of levy |
1 | The sum of the following components: (a) 2% of the amount paid for the containers (the marketing component); (b) 2.75% of the amount paid for the containers (the research and development component); (c) 0.25% of the amount paid for the containers (the biosecurity activity component); (d) 0% of the amount paid for the containers (the biosecurity response component) |
The levy on containers that are the subject of the last purchase referred to in clause 73‑1 is payable by the person who purchased the containers.
73‑4 When are containers purchased?
For the purpose of this Division:
(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
(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.
Clause 73‑1 applies in relation to containers that are purchased on or after 1 July 2025.
74‑1 Imposition of tea tree oil levy
(1) Levy is imposed on tea tree oil that is:
(a) distilled in Australia; and
(b) sold by the person who owns the tea tree oil immediately after it is distilled.
(2) 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.
Tea tree oil sold after export
(1) Levy is not imposed on tea tree oil that is sold after being exported from Australia.
Threshold exemption
(2) Levy is not imposed on tea tree oil if:
(a) the tea tree oil is sold by a person by retail sale in a financial year; and
(b) the total amount of levy that the person would otherwise be liable to pay on tea tree oil sold by the person by retail sale in that year is less than $25.
The rate of the levy on tea tree oil is worked out using this table.
Tea tree oil levy | |
Item | Rate of levy |
1 | The sum of the following components: (a) 25 cents per kilogram of the tea tree oil (the research and development component); (b) 0 cents per kilogram of the tea tree oil (the biosecurity response component) |
The levy on tea tree oil is payable by the person who owns the tea tree oil immediately after it is distilled.
Clause 74‑1 applies in relation to tea tree oil that is sold on or after 1 July 2025, whether the tea tree oil is distilled before, on or after that day.
(1) Levy is imposed on turf that is:
(a) harvested in Australia; and
(b) sold by the person who owns the turf immediately after it is harvested.
(2) Turf means a living grass species that forms a uniform ground cover.
(1) Levy is not imposed on turf that is sold after being exported from Australia.
Threshold exemption
(2) Levy is not imposed on turf that is sold in a financial year by the person who owns the turf immediately after it is harvested if the sum of the following is 20,000 square metres or less:
(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;
(b) the total quantity of turf the person exports from Australia in that year.
(3) Subclause (2) does not apply to turf covered by subclause (1).
The rate of the levy on turf is worked out using this table.
Turf levy | |
Item | Rate of levy |
1 | The sum of the following components: (a) 0.3 cents per square metre of the turf (the marketing component); (b) 1.2 cents per square metre of the turf (the research and development component) |
The levy on turf is payable by the person who owns the turf immediately after it is harvested.
Clause 75‑1 applies in relation to turf that is sold on or after 1 July 2025, whether the turf is harvested before, on or after that day.