{"id":"C2004A00422","name":"Primary Industries (Excise) Levies Act 1999","slug":"primary-industries-excise-levies-act-1999","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"31 of 1999","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":6044,"registerId":"commonwealth-C2004A00422-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"#### 1 Short title\n\n This Act may be cited as the Primary Industries (Excise) Levies Act 1999.","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n (1) Subject to subsection (2), this Act commences on 1 July 1999.\n (2) Schedule 26 commences on 1 January 2000.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Simplified outline","content":"#### 3 Simplified outline\n\n The following is a simplified outline of this Act:\n\n• This Act authorises the imposition of primary industries levies that are duties of excise.\n\n• Each of Schedules 1 to 26 imposes a particular levy and makes provision for:\n\n(a) the operative rate of the levy; and\n\n(b) the maximum rate of the levy; and\n\n(c) the person who is liable to pay the levy; and\n\n(d) any exemptions from the levy.\n\n• Schedule 27 allows the regulations to impose levies. In addition to imposing a particular levy, regulations under Schedule 27 are to set out:\n\n(a) the operative rate of the levy; and\n\n(b) the person who is liable to pay the levy; and\n\n(c) any exemptions from the levy.\n\n• Schedule 27 also deals with the maximum rate of levy that can be imposed by regulations under that Schedule.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Definitions","content":"#### 4 Definitions\n\n Unless the contrary intention appears, a word or expression has the same meaning in a Schedule to this Act as it has in the Primary Industries Levies and Charges Collection Act 1991.","sortOrder":3},{"sectionNumber":"5","sectionType":"section","heading":"Act to bind Crown","content":"#### 5 Act to bind Crown\n\n This Act binds the Crown in right of each of the States, of the Australian Capital Territory and of the Northern Territory.","sortOrder":4},{"sectionNumber":"6","sectionType":"section","heading":"Duties of excise","content":"#### 6 Duties of excise\n\n This Act authorises the imposition of a levy only so far as the levy is a duty of excise within the meaning of section 55 of the Constitution.","sortOrder":5},{"sectionNumber":"7","sectionType":"section","heading":"Imposition of levy","content":"#### 7 Imposition of levy\n\n The Schedules have effect.","sortOrder":6},{"sectionNumber":"8","sectionType":"section","heading":"Regulations","content":"#### 8 Regulations\n\n The Governor‑General may make regulations prescribing matters:\n (a) required or permitted by this Act to be prescribed; or\n (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.","sortOrder":7},{"sectionNumber":"3A","sectionType":"section","heading":"Regulations","content":"#### 3A Regulations\n\n (1) The Minister may, by notice in the Gazette, declare a body to be the body whose recommendations about the amount to be prescribed for the purposes of paragraph 2(a) of this Schedule are to be taken into consideration under subclause (2).\n (2) If a declaration is in force under subclause (1), then, before the Governor‑General makes regulations for the purposes of paragraph 2(a) of this Schedule, the Minister must take into consideration any relevant recommendation made to the Minister by the body specified in the declaration.\n (3) If there is no declaration in force under subclause (1), then, before the Governor‑General makes regulations for the purposes of paragraph 2(a) of this Schedule, the Minister must take into consideration any relevant recommendation made to the Minister by the Rural Industries Research and Development Corporation established under section 9 of the Primary Industries Research and Development Act 1989.\n (4) Before the Rural Industries Research and Development Corporation makes such a recommendation to the Minister, the Corporation must consult with the persons who are required to pay the levy concerned.\n (5) The regulations must not, for the purposes of paragraph 2(a) of this Schedule, prescribe an amount greater than the amount recommended to the Minister under subclause (2) or (3).","sortOrder":16},{"sectionNumber":"9","sectionType":"section","heading":"Transitional—regulations","content":"#### 9 Transitional—regulations\n\n (1) This clause applies to regulations if:\n (a) the regulations were made for the purposes of a particular provision of the Cattle Transactions Levy Act 1997; and\n (b) the regulations were in force immediately before the commencement of this clause.\n (2) The regulations have effect, after the commencement of this clause, as if they had been made for the purposes of the corresponding provision of this Schedule.","sortOrder":26},{"sectionNumber":"10","sectionType":"section","heading":"Transitional—declarations","content":"#### 10 Transitional—declarations\n\n (1) This clause applies to a declaration if:\n (a) the declaration was made for the purposes of a particular provision of the Cattle Transactions Levy Act 1997; and\n (b) the declaration was in force immediately before the commencement of this clause.\n (2) The declaration has effect, after the commencement of this clause, as if it had been made for the purposes of the corresponding provision of this Schedule.\n\nSchedule 4—Coarse grains","sortOrder":27},{"sectionNumber":"11","sectionType":"section","heading":"Milk fat rate","content":"#### 11 Milk fat rate\n\n The milk fat rate prescribed in relation to the levy specified in column 1 of an item in the following table must not exceed the rate specified in column 2 of the item.\n\n```html\n

Milk fat rate

Item

Column 1

Column 2

1

Market milk levy

15.750 cents per kilogram

2

Manufacturing milk levy

45.000 cents per kilogram

6

Australian Animal Health Council levy

0.145 cent per kilogram

\n```","sortOrder":53},{"sectionNumber":"12","sectionType":"section","heading":"Protein rate","content":"#### 12 Protein rate\n\n The protein rate prescribed in relation to the levy specified in column 1 of an item in the following table must not exceed the rate specified in column 2 of the item.\n\n```html\n

Protein rate

Item

Column 1

Column 2

1

Market milk levy

38.39060 cents per kilogram

2

Manufacturing milk levy

110.00000 cents per kilogram

6

Australian Animal Health Council levy

0.34625 cent per kilogram

\n```","sortOrder":54},{"sectionNumber":"13","sectionType":"section","heading":"Who pays the levy","content":"#### 13 Who pays the levy\n\n (1) The market milk levy imposed by this Schedule on relevant dairy produce is payable by the producer of the relevant dairy produce.\n (2) The manufacturing milk levy imposed by this Schedule on relevant dairy produce delivered to, or used by, a manufacturer of dairy produce is payable by the manufacturer.\n (3) The acquisition offset levy imposed by this Schedule on dairy produce acquired by a prescribed exporter or, if the prescribed exporter is a body corporate, by a body corporate that is related to the prescribed exporter, is payable by the prescribed exporter.\n (4) The following levies imposed by this Schedule on relevant dairy produce are payable by the producer of the relevant dairy produce:\n (a) the dairy service levy;\n (d) the Australian Animal Health Council levy.","sortOrder":55},{"sectionNumber":"14","sectionType":"section","heading":"Regulations","content":"#### 14 Regulations\n\n (1) Before the Governor‑General makes regulations for the purposes of clause 10 (so far as it relates to paragraph 6(1)(d) of this Schedule), the Minister must take into consideration any relevant recommendation made to the Minister by the industry services body under subsection 9(1) of the Dairy Produce Act 1986.\n (1A) The regulations must not, for the purposes of clause 10 (so far as it relates to paragraph 6(1)(d) of this Schedule), prescribe a rate of levy greater than the rate recommended to the Minister under subsection 9(1) of the Dairy Produce Act 1986.\n (2) Before the Governor‑General makes regulations prescribing a rate for the purposes of clause 10 (so far as it relates to paragraph 6(1)(g) of this Schedule), the Minister must take into consideration any report relating to the proposed regulations made to the Minister by the executive of the Federation.","sortOrder":56},{"sectionNumber":"15","sectionType":"section","heading":"Transitional—regulations","content":"#### 15 Transitional—regulations\n\n (1) This clause applies to regulations if:\n (a) the regulations were made for the purposes of a particular provision of the Dairy Produce Levy (No. 1) Act 1986; and\n (b) the regulations were in force immediately before the commencement of this clause.\n (2) The regulations have effect, after the commencement of this clause, as if they had been made for the purposes of the corresponding provision of this Schedule.\n\nSchedule 7—Deer slaughter","sortOrder":57},{"sectionNumber":"Part 1","sectionType":"part","heading":"Definitions","content":"## Part 1—Definitions","sortOrder":209},{"sectionNumber":"Part 2","sectionType":"part","heading":"Regulations may impose levies on primary industry products","content":"## Part 2—Regulations may impose levies on primary industry products","sortOrder":211},{"sectionNumber":"Part 3","sectionType":"part","heading":"Rate of levy","content":"## Part 3—Rate of levy","sortOrder":216},{"sectionNumber":"Part 4","sectionType":"part","heading":"Miscellaneous","content":"## Part 4—Miscellaneous","sortOrder":222}],"analysis":{"flash_summary":{"complexity_score":8,"scope_assessment":{"changed":false,"description":"On its face the Act consolidates and authorises levies on specified primary industry products and permits regulations to add levies (Schedules 1–27). Transitional clauses preserve prior regulations and declarations, and Parts 2–3 of Schedule 27 impose statutory caps and consultation requirements. The text does not itself expand beyond those authorised levies; it instead centralises the levy framework while preserving existing instruments and setting limits on rates and exclusions (for example, the National Residue Survey Levy is explicitly not authorised)."},"complexity_factors":["Large number of discrete schedules (Schedules 1–27) each with different levy triggers, bases and payers","Multiple bases for calculation (per kilogram, per head, per tonne, per cent of value, composite components)","Delegated regulation-making power to set rates, classes and exemptions (Schedule 27 and many Schedule clauses)","Consultation and recommendation architecture involving declared/representative industry bodies and Ministers across many Schedules","Different persons liable to pay depending on context (owner, producer, processor, intermediary, hatchery proprietor)","Detailed procedural rules (eg hot/cold carcase weight conventions, deemed weights, levy years, levy minima)","Numerous transitional provisions preserving prior instruments and delegations, increasing legal continuity complexity","Caps and exclusions (maximum rates for animal/plant products; explicit non‑authorisation of specific levies) creating cross‑cutting constraints","Cross‑references to other Acts (eg Primary Industries Levies and Charges Collection Act, various industry Acts) that affect liability and offences"],"plain_english_summary":"This Act authorises the Commonwealth to impose excise-style levies on a wide range of primary industry products and activities by listing specific levies in Schedules 1–26 and by permitting regulations to create additional levies under Schedule 27. It sets the mechanical rules: who pays (commonly producers, owners, processors or intermediaries), how rates are expressed (per unit, weight or percentage of value), and allows Ministers and prescribed industry bodies to recommend or consult on rates and exemptions. It matters because it creates statutory collection points, allocates costs to market participants and delegates rate-setting and exemption discretion to regulators and industry bodies."},"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":2589},"content_quality":"ok","complexity_score":8,"scope_assessment":{"changed":false,"description":"The Act consolidates and replaces numerous separate levy Acts (e.g., Cattle Transactions Levy Act 1997, Buffalo Slaughter Levy Act 1997, Wheat Levy Act 1989) into a single statute. Its scope remains consistent with the original consolidation intent—to provide a unified legislative framework for imposing primary industry levies as duties of excise under section 55 of the Constitution. While Schedule 27 provides flexibility for future levies on additional products, this was part of the original 1999 design rather than a subsequent expansion beyond the Act's purpose."},"complexity_factors":["27 separate Schedules each with distinct definitions, liability rules, and calculation methodologies","Extensive cross-referencing to at least 15 other Commonwealth Acts including the Australian Meat and Live-stock Industry Act 1997, Primary Industries Research and Development Act 1989, and various repealed predecessor Acts","Complex measurement mechanisms (e.g., hot vs cold carcase weight adjustments, fresh grape equivalent calculations, milk fat/protein component assessments for dairy)","Nested conditional logic with multiple exemption layers (small producer thresholds, domestic use exclusions, condemned product exclusions, related company transactions)","Dual rate structures combining specific dollar amounts per unit with percentage-of-value calculations depending on the product category","Multi-step regulatory processes requiring Gazette notices, Ministerial declarations, and mandatory consultation with designated industry bodies before rates can be prescribed","Transitional provisions preserving regulations, declarations, authorisations, and determinations from 12 repealed levy Acts","Variable liability allocation—levy can fall on producers, processors, proprietors, intermediaries, or exporters depending on the specific Schedule and transaction type"],"plain_english_summary":"This Act establishes a uniform levy system charging producers (and sometimes processors or intermediaries) across 26 agricultural and primary‑industry sectors in Australia, collecting excise‑style payments based on weight, headcount, value or product‑specific measures. Levies fund marketing, research & development, and disease control—affecting farm‑gate returns and the financing of industry promotion and innovation."}},"importantCases":[],"_links":{"self":"/api/acts/primary-industries-excise-levies-act-1999","history":"/api/acts/primary-industries-excise-levies-act-1999/history","analysis":"/api/acts/primary-industries-excise-levies-act-1999/analysis","conflicts":"/api/acts/primary-industries-excise-levies-act-1999/conflicts","importantCases":"/api/acts/primary-industries-excise-levies-act-1999/important-cases","documents":"/api/acts/primary-industries-excise-levies-act-1999/documents"}}