{"id":"C2024A00056","name":"Primary Industries (Excise) Levies Act 2024","slug":"primary-industries-excise-levies-act-2024","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"56 of 2024","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":436403,"registerId":"C2024A00056-fast-fetch-1775953610435","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Primary Industries (Excise) Levies Act 2024","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n![Commonwealth Coat of Arms of Australia](image.001.png)\n\n \n\n \n\n \n\n \n\n \n\n \n\nPrimary Industries (Excise) Levies Act 2024\n\nNo. 56, 2024\n\n \n\n \n\n \n\n \n\n \n\nAn Act relating to the imposition of primary industries levies that are duties of excise, and for related purposes\n\n \n\n \n\n \n\nContents\n\nPart 1—Preliminary\n\n1 Short title\n\n2 Commencement\n\n3 Simplified outline of this Act\n\n4 Definitions\n\n5 Crown to be bound\n\n6 Application of this Act in external Territories\n\nPart 2—Levies in relation to products that are produce of a primary industry\n\n7 Imposition of levies\n\n8 Imposition of 2 or more levies\n\n9 Exemptions from levy\n\nPart 3—Levies in relation to goods consumed by, or used in the maintenance or treatment of, animals, plants, fungi or algae\n\n10 Imposition of levies\n\n11 Imposition of 2 or more levies\n\n12 Exemptions from levy\n\nPart 4—Levies in relation to goods connected with nursery products\n\n13 Imposition of levies\n\n14 Imposition of 2 or more levies\n\n15 Exemptions from levy\n\nPart 5—Rate of levy\n\n16 Rate of levy\n\n17 Components of levy\n\n18 Flexibility in relation to rates of levy\n\n19 Nil or zero rates\n\nPart 6—Levy payer\n\n20 Levy payer\n\nPart 7—Other matters\n\n21 Act does not impose levy on property of a State\n\n22 Net GST not included in price of product or goods or amount paid for product or goods\n\n23 Nominated industry representative bodies and nominated polling bodies\n\n24 Treatment of partnerships\n\n25 Treatment of trusts\n\n26 Treatment of unincorporated bodies or associations\n\n27 Making of regulations\n\n![Commonwealth Coat of Arms of Australia](image.002.png)\n\n \n\n \n\nPrimary Industries (Excise) Levies Act 2024\n\nNo. 56, 2024\n\n \n\n \n\n \n\nAn Act relating to the imposition of primary industries levies that are duties of excise, and for related purposes\n\n[Assented to 9 July 2024]\n\nThe Parliament of Australia enacts:\n\nPart 1—Preliminary\n\n \n\n1  Short title\n\n  This Act is the Primary Industries (Excise) Levies Act 2024.\n\n2  Commencement\n\n (1) Each provision of this Act 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.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this Act 1 January 2025. 1 January 2025\n\n\nNote: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.\n\n (2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.\n\n3  Simplified outline of this Act\n\nThis Act authorises the regulations to:\n\n (a) impose levies in relation to animal products, plant products, fungus products or algal products that are produce of a primary industry; and\n\n (b) impose 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\n\n (c) impose levies in relation to goods that are for use in the production or preparation of nursery products.\n\nIn addition to imposing a particular levy, the regulations are to set out:\n\n (a) any exemptions from the levy; and\n\n (b) the rate of the levy; and\n\n (c) the person who is liable to pay the levy (the levy payer).\n\n4  Definitions\n\n  In this Act:\n\nalgae means macroalgae, microalgae or cyanobacteria, and includes seaweeds.\n\nalgal product means:\n\n (a) an alga; or\n\n (b) any part of an alga; or\n\n (c) anything produced by an alga; or\n\n (d) anything wholly or principally produced from, or wholly or principally derived from, an alga.\n\nanimal means any member, alive or dead, of the animal kingdom (other than a human being).\n\nanimal product means:\n\n (a) an animal; or\n\n (b) any part of an animal; or\n\n (c) anything produced by an animal; or\n\n (d) anything wholly or principally produced from, or wholly or principally derived from, an animal.\n\naquaculture means propagating, rearing, keeping or breeding aquatic vertebrates or aquatic invertebrates.\n\nfishing means the catching, capturing or harvesting of aquatic vertebrates or aquatic invertebrates.\n\nforest operations means the growing, harvesting or processing of wood.\n\nfungus means any member, alive or dead, of the fungi kingdom, and includes yeasts, mushrooms and truffles.\n\nfungus product means:\n\n (a) a fungus; or\n\n (b) any part of a fungus; or\n\n (c) anything produced by a fungus; or\n\n (d) anything wholly or principally produced from, or wholly or principally derived from, a fungus.\n\nlevy means a levy imposed by regulations made for the purposes of Part 2, 3 or 4.\n\nnominated industry representative body means a body determined to be a nominated industry representative body by an instrument in force under subsection 23(1).\n\nnominated polling body means a body determined to be a nominated polling body by an instrument in force under subsection 23(6).\n\nnursery products includes trees, shrubs, plants, seeds, bulbs, corms, tubers, propagating material and plant tissue cultures, grown for ornamental purposes or for producing fruits, vegetables, nuts or cut flowers and foliage.\n\nplant means any member, alive or dead, of the plant kingdom.\n\nplant product means:\n\n (a) a plant; or\n\n (b) any part of a plant; or\n\n (c) anything produced by a plant; or\n\n (d) anything wholly or principally produced from, or wholly or principally derived from, a plant.\n\nproduce of a primary industry means products that result from any of the following:\n\n (a) agriculture or the cultivation of land;\n\n (b) the maintenance of animals for commercial purposes;\n\n (c) soilless growing systems, including hydroponics, aeroponics and aquaponics;\n\n (d) controlled environment cropping, including vertical farming, indoor farming and protected cropping;\n\n (e) forest operations;\n\n (f) fishing;\n\n (g) aquaculture;\n\n (h) hunting or trapping;\n\n (i) picking or harvesting from the wild;\n\n (j) horticulture;\n\n (k) viticulture;\n\n (l) the cultivation of fungi or algae;\n\n (m) any other primary industry activity.\n\nproduct means an animal product, a plant product, a fungus product or an algal product (whether or not any operations have been performed in relation to the product).\n\nproperty of any kind belonging to a State: see subsection 21(2).\n\nSecretary means the Secretary of the Department.\n\n5  Crown to be bound\n\n  This Act binds the Crown in right of each of the States, of the Australian Capital Territory and of the Northern Territory. However, it does not bind the Crown in right of the Commonwealth.\n\n6  Application of this Act in external Territories\n\n (1) Subject to subsection (2), this Act and the regulations do not extend to the external Territories.\n\n (2) The regulations may extend this Act, and any provisions of the regulations, to an external Territory that is prescribed by the regulations.\n\nPart 2—Levies in relation to products that are produce of a primary industry\n\n \n\n7  Imposition of levies\n\n (1) The regulations may impose a levy in relation to one or more specified products in the circumstances prescribed by the regulations.\n\nNote: Products may be specified by name, by inclusion in a specified class, or in any other way.\n\n (2) The products must be produce of a primary industry.\n\nMinister to be satisfied of matters\n\n (3) Before the Governor‑General makes regulations for the purposes of subsection (1), the Minister must be satisfied that the imposition of the levy will result in one or more of the following:\n\n (a) expenditure on the marketing, advertising or promotion of products of one or more primary industries;\n\n (b) expenditure on research and development activities for the benefit of one or more primary industries;\n\n (c) expenditure on activities, including biosecurity activities, relating to the promotion or maintenance of the health of plants, animals, fungi or algae;\n\n (d) expenditure on matters relating to a biosecurity response;\n\n (e) expenditure on activities relating to the National Residue Survey;\n\n (f) expenditure:\n\n (i) on any other activity prescribed by the regulations in relation to one or more primary industries; and\n\n (ii) for the benefit of one or more primary industries.\n\nDuty of excise\n\n (4) This section 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.\n\n8  Imposition of 2 or more levies\n\n  This Part does not prevent the imposition of 2 or more levies, whether in relation to the same products or in relation to different products.\n\n9  Exemptions from levy\n\n  The regulations may provide for exemptions from a levy under this Part.\n\nPart 3—Levies in relation to goods consumed by, or used in the maintenance or treatment of, animals, plants, fungi or algae\n\n \n\n10  Imposition of levies\n\n (1) The regulations may impose a levy in relation to one or more specified goods:\n\n (a) that are of a kind consumed by, or used in the maintenance or treatment of, animals, plants, fungi or algae; and\n\n (b) in the circumstances prescribed by the regulations.\n\nNote: Goods may be specified by name, by inclusion in a specified class, or in any other way.\n\nMinister to be satisfied of matters\n\n (2) Before the Governor‑General makes regulations for the purposes of subsection (1), the Minister must be satisfied that the imposition of the levy will result in either or both of the following:\n\n (a) expenditure on activities, including biosecurity activities, relating to the promotion or maintenance of the health of plants, animals, fungi or algae;\n\n (b) expenditure on matters relating to a biosecurity response.\n\nDuty of excise\n\n (3) This section 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.\n\n11  Imposition of 2 or more levies\n\n  This Part does not prevent the imposition of 2 or more levies, whether in relation to the same goods or in relation to different goods.\n\n12  Exemptions from levy\n\n  The regulations may provide for exemptions from a levy under this Part.\n\nPart 4—Levies in relation to goods connected with nursery products\n\n \n\n13  Imposition of levies\n\n (1) The regulations may impose a levy in relation to one or more specified goods:\n\n (a) that are for use in the production or preparation of nursery products:\n\n (i) for sale; or\n\n (ii) for use in the commercial production of other goods; and\n\n (b) in the circumstances prescribed by the regulations.\n\nNote: Goods may be specified by name, by inclusion in a specified class, or in any other way.\n\nMinister to be satisfied of matters\n\n (2) Before the Governor‑General makes regulations for the purposes of subsection (1), the Minister must be satisfied that the imposition of the levy will result in one or more of the following:\n\n (a) expenditure on the marketing, advertising or promotion of products of one or more primary industries;\n\n (b) expenditure on research and development activities for the benefit of one or more primary industries;\n\n (c) expenditure on activities, including biosecurity activities, relating to the promotion or maintenance of the health of plants;\n\n (d) expenditure on matters relating to a biosecurity response;\n\n (e) expenditure on activities relating to the National Residue Survey;\n\n (f) expenditure:\n\n (i) on any other activity prescribed by the regulations in relation to one or more primary industries; and\n\n (ii) for the benefit of one or more primary industries.\n\nDuty of excise\n\n (3) This section 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.\n\n14  Imposition of 2 or more levies\n\n  This Part does not prevent the imposition of 2 or more levies, whether in relation to the same goods or in relation to different goods.\n\n15  Exemptions from levy\n\n  The regulations may provide for exemptions from a levy under this Part.\n\nPart 5—Rate of levy\n\n \n\n16  Rate of levy\n\n  The rate of a levy is worked out in accordance with the regulations.\n\n17  Components of levy\n\n (1) The rate of a levy may be expressed to be equal to:\n\n (a) a single component prescribed by the regulations; or\n\n (b) the sum of such components as are prescribed by the regulations.\n\n (2) Subsection (1) does not limit section 16.\n\n18  Flexibility in relation to rates of levy\n\n (1) Different rates of the same levy may be prescribed by the regulations for different kinds of products or goods.\n\n (2) Subsection (1) does not limit section 16.\n\n (3) Subsection (1) does not limit subsection 33(3A) of the Acts Interpretation Act 1901.\n\n19  Nil or zero rates\n\n  The rate of a levy, or a component of the rate of a levy, may be expressed to be:\n\n (a) nil; or\n\n (b) zero; or\n\n (c) $0 or 0 cents per unit of measure; or\n\n (d) 0% of the sale price of a product or goods.\n\nPart 6—Levy payer\n\n \n\n20  Levy payer\n\n  A levy is payable by the person worked out in accordance with the regulations.\n\nPart 7—Other matters\n\n \n\n21  Act does not impose levy on property of a State\n\n (1) This Act does not authorise the imposition of a tax on property of any kind belonging to a State.\n\n (2) Property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.\n\n (3) For the purposes of this section, assume that a reference in section 114 of the Constitution to a State includes a reference to the Australian Capital Territory and the Northern Territory.\n\n22  Net GST not included in price of product or goods or amount paid for product or goods\n\n  Despite section 177‑12 of the A New Tax System (Goods and Services Tax) Act 1999, a reference in the regulations to the price of a product or goods (including sale price or market price), or the amount paid for a product or goods, is taken not to include the net GST (within the meaning of that Act) that is included in that price or amount.\n\n23  Nominated industry representative bodies and nominated polling bodies\n\nNominated industry representative bodies\n\n (1) The Minister may, by legislative instrument:\n\n (a) determine a specified body to be a nominated industry representative body; and\n\n (b) specify one or more levies in relation to that body.\n\n (2) If the Minister does so, before regulations are made setting or amending the rate of such a levy:\n\n (a) if the whole of the rate is specified in relation to the body in accordance with paragraph (3)(a)—the body must be consulted, and may make recommendations to the Minister, about the whole of the rate; or\n\n (b) if a part or parts of the rate are specified in relation to the body in accordance with paragraph (3)(b)—the body must be consulted, and may make recommendations to the Minister, about that part or parts of the rate.\n\n (3) The Minister may, in the instrument under subsection (1):\n\n (a) specify the whole of the rate of a levy in relation to a body for the purposes of paragraph (2)(a); or\n\n (b) specify a part or parts of the rate of a levy in relation to a body for the purposes of paragraph (2)(b).\n\n (4) A nominated industry representative body must, before making a recommendation referred to in paragraph (2)(a) or (b), consult the bodies (if any) specified in relation to the body under subsection (5).\n\n (5) The Minister may, in the instrument under subsection (1), specify bodies in relation to a nominated industry representative body for the purposes of subsection (4).\n\nNominated polling bodies\n\n (6) The Minister may, by legislative instrument:\n\n (a) determine a specified body to be a nominated polling body; and\n\n (b) specify one or more levies in relation to that body.\n\n (7) If the Minister does so, before regulations are made setting or amending the rate of such a levy:\n\n (a) if the whole of the rate is specified in relation to the body in accordance with paragraph (8)(a)—the body must be consulted, and may make recommendations to the Minister, about the whole of the rate; or\n\n (b) if a part or parts of the rate are specified in relation to the body in accordance with paragraph (8)(b)—the body must be consulted, and may make recommendations to the Minister, about that part or parts of the rate.\n\n (8) The Minister may, in the instrument under subsection (6):\n\n (a) specify the whole of the rate of a levy in relation to a body for the purposes of paragraph (7)(a); or\n\n (b) specify a part or parts of the rate of a levy in relation to a body for the purposes of paragraph (7)(b).\n\n (9) A nominated polling body must, before making a recommendation referred to in paragraph (7)(a) or (b), ensure a poll is conducted in accordance with the requirements specified under subsection (10). The recommendation must be in accordance with the results of the poll.\n\n (10) The Minister may, in the instrument under subsection (6), specify requirements that are for, or in relation to, the conduct of a poll for the purposes of subsection (9).\n\n24  Treatment of partnerships\n\n (1) This Act and the regulations apply to a partnership as if it were a person, but with the changes set out in this section.\n\n (2) An obligation that would otherwise be imposed on the partnership by this Act or the regulations is imposed on each partner instead, but may be discharged by any of the partners.\n\n (3) If this Act or the regulations would otherwise permit something to be done by the partnership, the thing may be done by one or more of the partners on behalf of the partnership.\n\n (4) For the purposes of this Act and the regulations, a change in the composition of a partnership does not affect the continuity of the partnership.\n\n25  Treatment of trusts\n\n (1) This Act and the regulations apply to a trust as if it were a person, but with the changes set out in this section.\n\nTrusts with a single trustee\n\n (2) If the trust has a single trustee:\n\n (a) an obligation that would otherwise be imposed on the trust by this Act or the regulations is imposed on the trustee instead; and\n\n (b) if this Act or the regulations would otherwise permit something to be done by the trust, the thing may be done by the trustee.\n\nTrusts with multiple trustees\n\n (3) If the trust has 2 or more trustees:\n\n (a) an obligation that would otherwise be imposed on the trust by this Act or the regulations is imposed on each trustee instead, but may be discharged by any of the trustees; and\n\n (b) if this Act or the regulations would otherwise permit something to be done by the trust, the thing may be done by one or more of the trustees on behalf of the trust.\n\n26  Treatment of unincorporated bodies or associations\n\n (1) This Act and the regulations apply to an unincorporated body or association as if it were a person, but with the changes set out in this section.\n\n (2) An obligation that would otherwise be imposed on the body or association by this Act or the regulations is imposed on each member of the body’s or association’s committee of management instead, but may be discharged by any of the members.\n\n (3) If this Act or the regulations would otherwise permit something to be done by the body or association, the thing may be done by one or more of the members of the body’s or association’s committee of management on behalf of the body or association.\n\n27  Making of regulations\n\n (1) The Governor‑General may make regulations prescribing matters:\n\n (a) required or permitted by this Act to be prescribed by the regulations; or\n\n (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.\n\nConsultation—setting or amending the rate of a levy\n\n (2) Before regulations are made setting or amending the rate of a levy, the Minister must be satisfied that in relation to the proposed regulations:\n\n (a) if one or more nominated industry representative bodies must be consulted about the proposed regulations in accordance with section 23:\n\n (i) the consultation has occurred; and\n\n (ii) if, in accordance with that section, such a body makes a recommendation to the Minister about the rate—the rate does not exceed the rate so recommended; and\n\n (b) if a nominated polling body must be consulted about the proposed regulations in accordance with section 23:\n\n (i) the consultation has occurred; and\n\n (ii) if, in accordance with that section, the body makes a recommendation to the Minister about the rate—the rate does not exceed the rate so recommended; and\n\n (c) if neither a nominated industry representative body nor a nominated polling body must be consulted about the proposed regulations:\n\n (i) appropriate consultation has been undertaken about the proposed regulations with bodies and persons involved in the industry in relation to the levy; and\n\n (ii) any recommendations made by those bodies or persons about the rate have been considered.\n\nNote: For consultation requirements generally, see section 17 (consultation) of the Legislation Act 2003.\n\n (3) The fact that consultation referred to in subsection (2) does not occur does not affect the validity or enforceability of the regulations.\n\nOther instruments\n\n (4) The regulations may make provision in relation to a matter by conferring on the Minister or the Secretary a power to make a legislative instrument.\n\nIncorporation of other instruments\n\n (5) Despite subsection 14(2) of the Legislation Act 2003, the regulations may make provision in relation to a matter by applying, adopting or incorporating, with or without modification, any matter contained in an instrument or other writing as in force or existing from time to time.\n\nNo limit on subsection (1)\n\n (6) Subsections (4) and (5) do not limit subsection (1).\n\n \n\n \n\n \n\n \n\n[Minister’s second reading speech made in—\n\nHouse of Representatives on 18 October 2023\n\nSenate on 16 November 2023]\n\n \n\n(122/23)\n\n \n","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This is a new Act (2024) that appears to consolidate and modernise previous levy legislation. The scope aligns with its stated purpose of imposing primary industries levies as duties of excise. The broad coverage of algae, fungi, soilless growing systems, and controlled environment cropping reflects modern agricultural practices rather than scope creep."},"complexity_factors":["Framework legislation with heavy reliance on future regulations—most substantive details (rates, exemptions, specific products covered) are left to regulations yet to be made","Multiple parallel structures across Parts 2, 3, and 4 with similar but not identical consultation requirements and permissible expenditure purposes","Nested consultation requirements in section 23 involving nominated industry representative bodies, nominated polling bodies, and their sub-consultation obligations","Constitutional limitations requiring careful drafting as 'duties of excise' (section 55) and explicit exclusion of State property (section 114)","Complex entity treatment rules in sections 24-26 for partnerships, trusts (distinguishing single vs multiple trustees), and unincorporated bodies","17 defined terms in section 4, including recursive definitions (e.g., 'produce of a primary industry' containing a catch-all 'any other primary industry activity')","Incorporation by reference power in section 27(5) allowing regulations to adopt external instruments dynamically"],"plain_english_summary":"This law creates a framework for the federal government to charge special taxes (called 'levies') on agricultural and primary industry products. These levies are technically 'duties of excise'—a constitutional term meaning taxes on goods produced or manufactured in Australia.\n\n**What it does:**\n- **Authorises regulations** (secondary laws) to impose levies on three main categories:\n  - **Primary products**: Animal, plant, fungus, or algae products from farming, fishing, forestry, aquaculture, hunting, horticulture, viticulture, and similar activities (Part 2)\n  - **Agricultural inputs**: Goods consumed by or used to treat animals, plants, fungi, or algae—such as feed, fertilisers, or veterinary products (Part 3)\n  - **Nursery goods**: Products used to grow or prepare nursery stock like trees, shrubs, seeds, and bulbs for commercial sale (Part 4)\n\n**Key safeguards:**\n- Before any levy is created, the Minister must be satisfied the money will fund specific purposes: marketing, research and development, biosecurity (protecting against pests and diseases), emergency biosecurity responses, or the National Residue Survey (which checks for chemical residues in food)\n- **Industry consultation is mandatory**: Before setting or changing levy rates, the Minister must consult with nominated industry representative bodies or conduct polls of affected producers\n- Levies cannot be imposed on property belonging to State governments\n- The Crown (government) is bound, except for the Commonwealth itself\n\n**Who pays:**\nThe regulations determine who is liable to pay each levy (the 'levy payer'), with special rules for how partnerships, trusts, and unincorporated associations are treated.\n\n**Why it matters:**\nThis Act modernises and consolidates Australia's primary industries levy system. It allows industries to self-fund marketing campaigns, research, and biosecurity protection through compulsory contributions. The constitutional framing as 'duties of excise' ensures the levies are legally valid under section 55 of the Constitution, which restricts excise duties to the federal government."},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":true,"description":"Compared with traditional primary‑industry levy schemes that typically target a narrow set of farm products or specific commodity levies, this Act explicitly broadens scope in several ways: it includes modern production methods and novel sectors by name (controlled environment cropping, soilless systems, algae and fungi) in the definition of \"produce of a primary industry\" (s4); it allows levies not only on final products but also on goods consumed by or used to maintain or treat organisms, and on inputs used in nursery production (Parts 3 and 4); and it embeds a flexible, instrument‑driven consultation and delegation model (ss23,27) that can be used to prescribe a wide range of levy bases, rates and beneficiary activities. These features expand the potential subject matter and administrative reach of levies beyond a narrowly commodity‑by‑commodity model."},"complexity_factors":["Many operational details deferred to regulations (rate, base, levy payer, exemptions) — heavy delegation to subordinate instruments (ss3,16,20,27)","Multiple subject areas for levies (produce, consumables/inputs, nursery goods) across Parts 2–4 with slightly different satisfaction tests (ss7,10,13)","Extensive definition section with modern production methods and categories (e.g. hydroponics, vertical farming, algae, fungi) increasing coverage (s4)","Consultation architecture that relies on Ministerially‑nominated bodies and legislative instruments, with binding limits on rates tied to recommendations (s23, s27(2))","Permission for multiple levies on same goods or products (ss8,11,14) — increases potential layering and complexity","Delegation and incorporation powers allowing regulations to confer instrument‑making power and to incorporate external documents by reference (s27(4)–(5))","Special entity treatment rules for partnerships, trusts and unincorporated associations that alter normal legal parties (ss24–26)","Numerous cross‑references to constitutional limits (duties of excise, s55; State property exclusion, s21) and to other Acts (GST treatment, s22) adding legal conditioning"],"plain_english_summary":"**What this law does, in plain English**\n\n- **Creates a framework allowing the Government to impose excise-style levies on primary‑industry products and related goods.** The Act does not itself set any levy amounts. Instead it authorises the Governor‑General to make regulations that impose levies (taxes that are duties of excise) on: products that are the produce of a primary industry (for example animal, plant, fungal or algal products) (Part 2); goods consumed by or used to maintain or treat animals, plants, fungi or algae (Part 3); and goods used to produce or prepare nursery products (Part 4). (See Parts 2–4 and s3.)\n\n- **Says what the regulations must or may do.** Regulations that impose a levy must also be able to set the rate, specify exemptions and identify who pays the levy (the levy payer). The Act leaves the detailed mechanics (how the rate is calculated, who pays, which precise goods/products are subject) to the regulations. (See s3, s16 and s20.)\n\n- **Limits the purpose for which levy revenue can be raised.** Before regulations imposing a levy are made, the Minister must be satisfied that the levy will fund certain kinds of expenditure such as marketing, research and development, biosecurity or activities connected to the National Residue Survey, or any other activities prescribed by regulation that benefit the relevant primary industries. These satisfaction conditions differ slightly across the Parts but follow the same structure. (See s7(3), s10(2), s13(2).)\n\n- **Requires the levy to be a duty of excise under the Constitution.** The power to impose a levy only extends so far as it is a constitutional duty of excise (s7(4), s10(3), s13(3)). That is a legal constraint that limits the legal form and subject‑matter of levies that can be made under this Act.\n\n- **Provides consultative roles for industry bodies.** The Minister may designate nominated industry representative bodies and nominated polling bodies by legislative instrument. If so, those bodies must be consulted before the rates are set or changed. Where a polling body is nominated, its recommendation must reflect a specified poll. The instrument can specify whether the body is consulted about the whole rate or only part(s) of a rate. The regulations must satisfy consultation requirements before setting or amending rates (s23, s27(2)).\n\n- **Gives broad rule‑making and delegation powers.** The regulations may: make exemptions, set different rates for different products or goods, express rates as combinations of components, allow zero or nil rates, delegate powers to the Minister or Secretary to make instruments, and incorporate other documents by reference. The regulations may also be extended to certain external Territories if prescribed. (See ss16–19, s27(1), s27(4)–(5), s6.)\n\n- **Contains entity‑treatment rules and exclusions.** The Act sets out how partnerships, trusts and unincorporated bodies are treated for levy obligations (ss24–26). It also makes clear it cannot authorise a tax on property belonging to a State (s21) and that references to price in the regulations exclude net GST (s22).\n\n**Who this affects**\n\n- Primary producers and businesses in primary industries (farmers, fishers, foresters, aquaculture operators, growers of fungi and algae, nursery operators) may be affected if regulations impose levies on their products or on inputs they buy (Parts 2–4).\n- Businesses that supply goods consumed by or used to maintain or treat primary‑industry organisms (for example feed, seed, agricultural chemicals, veterinary supplies) may be subject to levies if the regulations so provide (Part 3).\n- Industry representative bodies and nominated polling bodies may gain formal consultative roles (s23).\n- Partnerships, trusts, and unincorporated associations are specifically addressed for liability and procedural purposes (ss24–26).\n\n**Why it matters (mechanics, incentives, costs and decision‑making)**\n\n- Who pays and who decides: the Act leaves the identity of the levy payer, the rate, the classes of goods/products and any exemptions to subordinate legislation (regulations). The Minister must be satisfied that the levy will fund specified types of expenditure before regulations are made (ss3, 7(3), 10(2), 13(2), 27(2)). This concentrates decision discretion in the executive and regulatory instruments rather than in the Act itself.\n\n- Incentives and price effects: because the levy will be set in regulations and can be applied either to products (sale/market‑price or per unit) or to inputs, it will raise costs for producers or input suppliers. These costs are likely to be passed on in supply chains to final buyers to varying extents, depending on market structure and competition (ss16–19, s20). Different rates for different kinds of products and the ability to include multiple components mean levies can be tailored but also complicate price signals (ss17–18).\n\n- Allocation of revenue: the Minister must be satisfied the levy will fund particular public‑type uses (marketing, R&D, biosecurity, National Residue Survey, or prescribed activities). That ties revenues to industry‑benefit uses, but the Act leaves the detailed spending rules to the regulations or other instruments (s7(3), s13(2), s10(2)).\n\n- Compliance and administrative burden: the Act gives regulators latitude to decide the levy payer and to apply levies to partnerships, trusts and unincorporated bodies in specified ways (ss20, 24–26). Because the operational rules are delegated, compliance obligations (registration, reporting, payment timing, record‑keeping) will be set by regulations and could impose significant burdens depending on design.\n\n- Consultation, concentrated benefits and diffuse costs: the Act formalises industry consultation and can bind regulators to not exceed recommendations from nominated bodies when those bodies are specified (s23, s27(2)). That structure tends to concentrate influence with nominated industry bodies while the cost of levies may be borne widely across many producers and consumers. The instrument‑based nomination process (by the Minister) creates a channel for industry input but also creates potential for concentrated interest influence in rate setting (s23).\n\n- Delegation and incorporation risks: the regulations may delegate power to the Minister or Secretary to make legislative instruments and may incorporate external instruments by reference (s27(4)–(5)). This allows flexible and responsive rule‑making but increases complexity and reliance on delegated instruments for important operational details.\n\n- Constitutional and legal limits: the Act expressly restricts levy‑making to the constitutional category of duties of excise (s7(4), s10(3), s13(3)) and excludes State property from being taxed (s21). Those limits will shape which goods and transactions can be lawfully taxed under the regulations.\n\n**Implementation risks and trade‑offs**\n\n- Most operational detail is deferred to regulation, so outcomes depend heavily on regulatory design (rates, base, payer identification, exemptions) and on how the Minister satisfies the statutory conditions before making regulations (s27(2)).\n- The combination of tailored rates, multiple levy components and possible exemptions increases administrative complexity and compliance costs for taxpayers and for the administering agency (ss16–19, s9, s12, s15).\n- The consultative model links industry input to rate limits where nominated bodies are specified. That reduces political friction for industry that is captured by nomination but can leave others less represented (s23).\n\n**Key procedural points**\n\n- Commencement: the whole Act commences on 1 January 2025 (s2).\n- Regulations required: the Act authorises but does not itself impose levies; regulations will be necessary to give practical effect (s3, s27(1)).\n\n(References in parentheses are to sections of the Act cited above.)"},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/primary-industries-excise-levies-act-2024","history":"/api/acts/primary-industries-excise-levies-act-2024/history","analysis":"/api/acts/primary-industries-excise-levies-act-2024/analysis","conflicts":"/api/acts/primary-industries-excise-levies-act-2024/conflicts","importantCases":"/api/acts/primary-industries-excise-levies-act-2024/important-cases","documents":"/api/acts/primary-industries-excise-levies-act-2024/documents"}}