This instrument is the Primary Industries (Excise) Levies Legislation Amendment (Apples and Pears, Custard Apples, Lychees and Macadamia Nuts) 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. Sections 1 to 4 and anything in this instrument not elsewhere covered by this table	The day after this instrument is registered.	28 November 2024
2. Schedule 1	The day after this instrument is registered.	28 November 2024
3. Schedule 2	Immediately after the commencement of the Primary Industries (Excise) Levies Regulations 2024.	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Note: This table relates only to the provisions of this instrument as originally made.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.

3 Authority

This instrument is made under the following:

(a) the Primary Industries (Excise) Levies Act 1999;

(b) the Primary Industries (Excise) Levies Act 2024.

4 Schedules

Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

Schedule 1—Amendments of the existing regulations

Primary Industries (Excise) Levies Regulations 1999

1 Subclause 3.7(1) of Schedule 15

After “pears”, insert “(other than juicing apples, processing apples, juicing pears or processing pears)”.

2 Before clause 23.1 of Schedule 15

Insert:

Division 23.1—Definitions

3 Before clause 23.2 of Schedule 15

Insert:

Division 23.2—Product levy

4 Clause 23.4 of Schedule 15

Repeal the clause, substitute:

23.4 Rate of levy—marketing component

For the purposes of subclause 4(1) of Schedule 15 to the Excise Levies Act, the rate of levy is the following:

(a) subject to paragraph (b), 2.5 cents per kilogram of fresh lychees;

(b) on or after 1 January 2025, 2.25 cents per kilogram of fresh lychees.

5 Paragraph 23.5(a) of Schedule 15

Repeal the paragraph, substitute:

(a) the following:

(i) subject to subparagraph (ii), 5.5 cents per kilogram of fresh lychees;

(ii) on or after 1 January 2025, 5.25 cents per kilogram of fresh lychees; and

6 At the end of Part 23 of Schedule 15

Add:

Division 23.3—Special purpose levies

23.7 PHA levy

(1) For the purposes of clause 2 of Schedule 27 to the Excise Levies Act, PHA levy is imposed on fresh lychees on which levy is imposed by Schedule 15 to the Excise Levies Act on or after 1 January 2025.

(2) For the purposes of clause 6 of Schedule 27 to the Excise Levies Act, the rate of PHA levy for fresh lychees is 0.5 cents per kilogram.

(3) For the purposes of clause 11 of Schedule 27 to the Excise Levies Act, PHA levy imposed on fresh lychees is payable by the producer of the lychees.

Note: In relation to PHA levy, see Plant Health Australia (Plant Industries) Funding Act 2002.

Schedule 2—Amendments of the new regulations

Primary Industries (Excise) Levies Regulations 2024

1 Subclause 38‑3(1) of Schedule 2 (cell at table item 3, column headed “Rate of levy”, paragraph (d))

Omit “0.05 cents”, substitute “0.242 cents”.

2 Subclause 38‑3(2) of Schedule 2 (cell at table item 3, column headed “Rate of levy”, paragraph (c))

Omit “0.05 cents”, substitute “0.242 cents”.

3 Subclause 44‑3(1) of Schedule 2 (cell at table item 1, column headed “Rate of levy”, paragraph (a))

Omit “13 cents”, substitute “0 cents”.

4 Subclause 44‑3(1) of Schedule 2 (cell at table item 1, column headed “Rate of levy”, paragraph (b))

Omit “27 cents”, substitute “40 cents”.

5 Subclause 44‑3(1) of Schedule 2 (cell at table item 2, column headed “Rate of levy”, paragraph (a))

Omit “13 cents”, substitute “0 cents”.

6 Subclause 44‑3(1) of Schedule 2 (cell at table item 2, column headed “Rate of levy”, paragraph (b))

Omit “27 cents”, substitute “40 cents”.

7 Subclause 44‑3(1) of Schedule 2 (cell at table item 3, column headed “Rate of levy”, paragraph (a))

Omit “$16”, substitute “$0”.

8 Subclause 44‑3(1) of Schedule 2 (cell at table item 3, column headed “Rate of levy”, paragraph (b))

Omit “$34”, substitute “$50”.

9 Clause 47‑3 of Schedule 2 (cell at table item 2, column headed “Rate of levy”, paragraph (a))

Omit “2.5 cents”, substitute “2.25 cents”.

10 Clause 47‑3 of Schedule 2 (cell at table item 2, column headed “Rate of levy”, paragraph (b))

Omit “5.5 cents”, substitute “5.25 cents”.

11 Clause 47‑3 of Schedule 2 (at the end of the cell at table item 2, column headed “Rate of levy”)

Add:

; (c) 0.5 cents per kilogram of the lychees (the biosecurity activity component)

12 Subclause 48‑3(1) of Schedule 2 (cell at table item 1, column headed “Rate of levy”, paragraph (c))

Omit “zero”, substitute “0.79 cents multiplied by the number worked out under subclause (2)”.

13 Subclause 48‑3(2) of Schedule 2 (example)

Omit “is $0.2521”, substitute “is $0.26”.

14 Subclause 48‑3(2) of Schedule 2 (example)

Omit “$75.63 ($0.2521”, substitute “$78 ($0.26”.

15 Subclause 48‑3(3) of Schedule 2 (cell at table item 1, column headed “Rate of levy”, paragraph (c))

Omit “0 cents”, substitute “0.395 cents”.

16 Subclause 48‑3(4) of Schedule 2 (cell at table item 1, column headed “Rate of levy”, paragraph (c))

Omit “0 cents”, substitute “0.79 cents”.