{"id":"C2004A00624","name":"Primary Industries (Excise) Levies (GST Consequential Amendments) Act 2000","slug":"primary-industries-excise-levies-gst-consequential-amendments-act-2000","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"32 of 2000","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":436134,"registerId":"C2004A00624-fast-fetch-1775953409499","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Primary Industries (Excise) Levies (GST Consequential Amendments) Act 2000","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\ntitle: 1998-1999-2000\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![](image.001.png)\n\n \n\n \n\n \n\n \n\nPrimary Industries (Excise) Levies (GST Consequential Amendments) Act 2000\n\n \n\nNo. 32, 2000\n\n![](image.001.png)\n\n \n\n \n\n \n\n \n\nPrimary Industries (Excise) Levies (GST Consequential Amendments) Act 2000\n\n \n\nNo. 32, 2000\n\n \n\n \n\n \n\n \n\nAn Act to amend the Primary Industries (Excise) Levies Act 1999 consequentially on indirect tax reform\n\n \n\n \n\nContents\n\n1 Short title...................................\n\n2 Commencement...............................\n\n3 Schedule(s)..................................\n\nSchedule 1—Primary Industries (Excise) Levies Act 1999\n\n \n\n![](image.001.png)\n\nPrimary Industries (Excise) Levies (GST Consequential Amendments) Act 2000\n\nNo. 32, 2000\n\n \n\n \n\n \n\nAn Act to amend the Primary Industries (Excise) Levies Act 1999 consequentially on indirect tax reform\n\n[Assented to 19 April 2000]\n\nThe Parliament of Australia enacts:\n\n1  Short title\n\n  This Act may be cited as the Primary Industries (Excise) Levies (GST Consequential Amendments) Act 2000.\n\n2  Commencement\n\n  This Act commences, or is taken to have commenced, immediately after the commencement of the A New Tax System (Goods and Services Tax) Act 1999.\n\n3  Schedule(s)\n\n  Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.\n\n\n\n\nSchedule 1—Primary Industries (Excise) Levies Act 1999\n\n \n\n1  At the end of clause 1 of Schedule 8\n\nAdd:\n\n (2) Despite section 177‑12 of the A New Tax System (Goods and Services Tax) Act 1999, the reference in the definition of sale value to the price paid for deer velvet is taken not to include the net GST that is included in that price.\n\n (3) In subclause (2), net GST has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.\n\n2  At the end of clause 1 of Schedule 11\n\nAdd:\n\n (2) Despite section 177‑12 of the A New Tax System (Goods and Services Tax) Act 1999, a reference in the definition of sale value to the price of leviable fibre, or the amount paid for leviable fibre, is taken not to include the net GST that is included in that price or amount.\n\n (3) In subclause (2), net GST has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.\n\n \n\n \n\n \n\nMinister’s second reading speech made in—\n\nHouse of Representatives on 16 February 2000\n\nSenate on 15 March 2000]\n\n \n\n \n\n \n\n(12/00)\n\n \n","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a technical, consequential amendment tied to the introduction of the GST. It does not expand the range of activities or persons subject to levies under the Primary Industries (Excise) Levies Act 1999; it only changes how the \"sale value\" or \"price\" is to be calculated for two specified products (deer velvet and leviable fibre) by excluding net GST. In other words, the statutory scope (who pays and what is leviable) is unchanged; only the measurement of the levy base is adjusted to preserve existing economic incidence after GST implementation."},"complexity_factors":["Very short amending Act (3 substantive items: commencement and two schedule inserts)","Only two new subclauses added (one to Schedule 8 clause 1; one to Schedule 11 clause 1)","Single cross-reference to section 177‑12 of the A New Tax System (Goods and Services Tax) Act 1999","Relies on one external defined term ('net GST') which is imported from the GST Act","No new rates, exemptions, or multi-step calculations introduced — only a definitional exclusion"],"plain_english_summary":"**What this Act does (mechanically)\n\n- This short Act amends the Primary Industries (Excise) Levies Act 1999 in two small places (Schedule 8, clause 1 and Schedule 11, clause 1).  It adds rules saying that when the levy law refers to the \"sale value\" or the \"price\" of certain products, that price is to be treated as excluding the net GST (the goods and services tax) that might be included in the cash price.\n\n- The changes are product-specific: one amendment applies to \"deer velvet\" (Schedule 8) and the other to \"leviable fibre\" (Schedule 11). Each amendment does two things: (a) says the sale value or amount paid does not include net GST, and (b) says that \"net GST\" has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999. Each new subclause operates \"despite section 177‑12\" of the GST Act (that is, it overrides that particular GST provision for these levy calculations).\n\nWho this affects\n\n- Producers, sellers and buyers of deer velvet and of leviable fibre who are subject to excise-style primary industries levies. These are the people or businesses whose transactions are used to calculate the levy base (the amount the levy is charged on).\n\n- The levy administrator and compliance agents (the government body that collects or enforces the levies) because they must calculate levy liabilities using prices net of GST.\n\nWhy it matters (official purpose and practical effect)\n\n- The stated, obvious purpose is consequential to the introduction of the GST: the amendments prevent GST from being included when calculating the sale value used to work out excise/industry levies. In plain terms, the levy will be calculated on the price before GST, so GST does not increase the levy base.\n\n- Practical consequences:\n  - People who pay the levy will not have the levy increased simply because GST is charged on the same sale. That avoids \"tax on tax\" in this particular levy calculation.\n  - Administratively, businesses will need to report the price exclusive of net GST when that price is used for levy calculations. The Act refers to the GST Act's definition of \"net GST\" to keep the meaning consistent.\n\nCosts, incentives and trade-offs (implementation and market effects)\n\n- Who pays and who decides: the legal payer of the levy remains whatever the Primary Industries (Excise) Levies Act 1999 prescribes; this amendment only changes how the levy base (price) is calculated. The levy administrator continues to decide how the levy is collected and enforced under the existing machinery.\n\n- Incentives and prices: by excluding GST from the levy base, the amendment lowers the calculated levy compared with a rule that included GST. That reduces the cost (in levy terms) flowing from the GST introduction to producers or processors of the specified goods.\n\n- Compliance burden: minimal in substance — it requires affected businesses and the levy administrator to ensure the price used in levy calculations is stated net of GST. Because the amendment refers to the GST Act definition of \"net GST,\" it relies on existing GST recordkeeping and definitions, which reduces ambiguity but requires matching GST records to levy records.\n\n- Implementation risk and disputes: the change depends on accurate identification of the GST component in sale prices. Where transactions are complex (bundled supplies, mixed supplies, or non-standard GST treatment), there is a potential for disputes about the correct GST-exclusive amount to use for levy purposes.\n\n- No change to the levy rate or who is legally liable under the levy law: this is a base-definition change only (it changes what the price means for levy calculations). The amendment does not create new levy categories, new payers, or new administrative powers.\n\nSource citations (where the change appears)\n\n- Schedule 1 to this Act inserts new subclauses (2) and (3) into clause 1 of Schedule 8 (deer velvet) and clause 1 of Schedule 11 (leviable fibre) of the Primary Industries (Excise) Levies Act 1999. Each new subclause says the sale value/price does not include net GST, and that \"net GST\" has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.\n\n(Apparent official rationale: to prevent GST being included in levy bases after the introduction of the GST; this analysis tests that rationale against likely costs, administrative effects and incentive impacts above.)"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose: making consequential amendments to agricultural levy calculations following GST introduction. It addresses exactly two products (deer velvet and leviable fibre) with a single technical fix (excluding net GST from sale value calculations). No scope creep is evident."},"complexity_factors":["Extremely short: only 2 substantive amendment items","No defined terms in the amending Act itself (relies on definitions in the GST Act)","Simple, single-purpose amendments: excluding GST from levy calculations for two specific products","No nested exceptions or conditional logic","Straightforward cross-references to only one other Act (the GST Act)","Minimal structural complexity: standard short title, commencement, and schedule format"],"plain_english_summary":"This legislation makes technical adjustments to how agricultural levies are calculated now that Australia has a Goods and Services Tax (GST).\n\n**What it does:**\nWhen farmers sell certain products (specifically **deer velvet** and **leviable fibre** — which includes wool and other natural fibres), they pay a levy (a type of tax) to fund industry research and marketing. These levies are calculated based on the \"sale value\" of the product.\n\nThe problem this Act fixes: When the GST was introduced in 2000, prices went up by 10% to include the GST. Without this change, farmers would have paid levies on the GST portion too — effectively paying a tax on a tax.\n\n**The solution:**\nThis Act amends the **Primary Industries (Excise) Levies Act 1999** to make clear that when calculating the \"sale value\" for levy purposes, the **net GST** (the 10% tax amount) is **excluded** from the price.\n\n**Who it affects:**\n- Deer velvet producers\n- Wool and fibre producers\n- The rural levy collection system\n\n**Why it matters:**\nIt prevents farmers from being double-taxed and ensures levy calculations remain fair and consistent with the original intent of the levy system, even after the GST changed how prices are quoted."},"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-gst-consequential-amendments-act-2000","history":"/api/acts/primary-industries-excise-levies-gst-consequential-amendments-act-2000/history","analysis":"/api/acts/primary-industries-excise-levies-gst-consequential-amendments-act-2000/analysis","conflicts":"/api/acts/primary-industries-excise-levies-gst-consequential-amendments-act-2000/conflicts","importantCases":"/api/acts/primary-industries-excise-levies-gst-consequential-amendments-act-2000/important-cases","documents":"/api/acts/primary-industries-excise-levies-gst-consequential-amendments-act-2000/documents"}}