Primary Industries (Excise) Levies Regulations 1999

In force

Administered by

Department of Agriculture, Fisheries and Forestry

This item is authorised by the following title:

Primary Industries (Excise) Levies Act 1999

Latest version

F2024C00345 (C112)

11 April 2024

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

Table of contents

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

Primary Industries (Excise) Levies Regulations 1999

Legislation text