{"id":"C2024A00057","name":"Primary Industries (Services) Levies Act 2024","slug":"primary-industries-services-levies-act-2024","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"57 of 2024","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":436404,"registerId":"C2024A00057-fast-fetch-1775953610437","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Primary Industries (Services) 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 (Services) Levies Act 2024\n\nNo. 57, 2024\n\n \n\n \n\n \n\n \n\n \n\nAn Act relating to the imposition of primary industries levies that are neither duties of customs nor 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—Levy on the provision of services that facilitate production of products that are produce of a primary industry\n\n7 Imposition of levy\n\n8 Imposition of 2 or more levies\n\n9 Exemptions from levy\n\nPart 3—Rate of levy\n\n10 Rate of levy\n\n11 Components of levy\n\n12 Flexibility in relation to rates of levy\n\n13 Nil or zero rates\n\nPart 4—Levy payer\n\n14 Levy payer\n\nPart 5—Other matters\n\n15 Act does not impose levy on property of a State\n\n16 Net GST not included in price of service or amount paid for service\n\n17 Nominated industry representative bodies and nominated polling bodies\n\n18 Treatment of partnerships\n\n19 Treatment of trusts\n\n20 Treatment of unincorporated bodies or associations\n\n21 Making of regulations\n\n![Commonwealth Coat of Arms of Australia](image.002.png)\n\n \n\n \n\nPrimary Industries (Services) Levies Act 2024\n\nNo. 57, 2024\n\n \n\n \n\n \n\nAn Act relating to the imposition of primary industries levies that are neither duties of customs nor 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 (Services) 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 impose a levy on the provision of a specified service that facilitates the production of a specified product that is produce of a primary industry.\n\nThe service:\n\n (a) must involve the use or application of a product that is produce of a primary industry; and\n\n (b) must be provided on a commercial basis.\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.\n\nnominated industry representative body means a body determined to be a nominated industry representative body by an instrument in force under subsection 17(1).\n\nnominated polling body means a body determined to be a nominated polling body by an instrument in force under subsection 17(6).\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 15(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—Levy on the provision of services that facilitate production of products that are produce of a primary industry\n\n \n\n7  Imposition of levy\n\n (1) The regulations may impose a levy on the provision of a specified service that facilitates the production of a specified product that is produce of a primary industry.\n\nNote: A service may be specified by name, by inclusion in a specified class, or in any other way.\n\n (2) Any regulations made for the purposes of subsection (1) must require the service to be one:\n\n (a) that involves the use or application of a specified product that is produce of a primary industry; and\n\n (b) that is provided on a commercial basis.\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 neither a duty of customs nor a duty of excise\n\n (4) This section authorises the imposition of a levy only so far as the levy is neither a duty of customs nor 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 service or in relation to different services.\n\n9  Exemptions from levy\n\n  The regulations may provide for exemptions from a levy under this Part.\n\nPart 3—Rate of levy\n\n \n\n10  Rate of levy\n\n  The rate of a levy is worked out in accordance with the regulations.\n\n11  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 10.\n\n12  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 services.\n\n (2) Subsection (1) does not limit section 10.\n\n (3) Subsection (1) does not limit subsection 33(3A) of the Acts Interpretation Act 1901.\n\n13  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 service.\n\nPart 4—Levy payer\n\n \n\n14  Levy payer\n\n  A levy is payable by the person worked out in accordance with the regulations.\n\nPart 5—Other matters\n\n \n\n15  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\n16  Net GST not included in price of service or amount paid for service\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 service (including sale price or market price), or the amount paid for a service, is taken not to include the net GST (within the meaning of that Act) that is included in that price or amount.\n\n17  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\n18  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\n19  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\n20  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\n21  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 17:\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 17:\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(126/23)\n\n \n","sortOrder":0}],"analysis":{"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"},"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":false,"description":"The Act's operative scope aligns with its simplified outline (s3): it permits regulations to impose levies on specified commercial services that use produce of a primary industry and prescribes matters to be set in regulation (exemptions, rates, levy payer). The Act itself leaves detailed design and technical scope to delegated regulations (ss7, 10–14, 21), subject to constraints (s7(3) purpose tests; exclusions in ss7(4), 15, 6)."},"complexity_factors":["Broad and inclusive definitions of 'produce of a primary industry' and product types (s4), which capture many activities (agriculture, aquaculture, forestry, fungi, algae, soilless and controlled-environment cropping).","Heavy delegation to regulations for core design choices: which services are levied, exact rates, exemptions and identification of levy payers (ss7, 10, 11, 14, 21(1)).","Ministerial threshold requiring satisfaction that levy revenue will fund specified categories of expenditure (marketing, R&D, biosecurity, National Residue Survey, other prescribed activities) before regulations can be made (s7(3)).","Consultation and co‑design mechanisms with 'nominated industry representative bodies' and 'nominated polling bodies', including limits that rates must not exceed recommended amounts in some circumstances (s17, s21(2)).","Flexibility in rate structure (single or multiple components, differing rates by service, nil/zero options) creating multiple possible charging models (ss11–13).","Power to impose multiple levies on the same or different services (s8), increasing administrative and compliance interactions.","Entity-treatment rules that alter how obligations apply to partnerships, trusts and unincorporated associations (ss18–20), affecting liability and discharge mechanics.","Regulatory powers to incorporate or adopt external instruments and to delegate the making of legislative instruments to Minister or Secretary (s21(4)–(5)), increasing legal complexity and ongoing change risk.","Specific limits and exclusions that constrain scope (must not be a customs or excise duty—s7(4); no tax on State property—s15; external Territories only if prescribed—s6), requiring legal navigation.","GST treatment clarification excluding net GST from references to price or amount paid for a service (s16), which affects base calculations."],"plain_english_summary":"This Act authorises regulations to impose levies on specified commercial services that use or apply products that are produce of a primary industry. The regulations must set any exemptions, the levy rate, and who is liable to pay.\n\nThe Minister must be satisfied levies will fund activities such as marketing, research and development, biosecurity work and the National Residue Survey. The law also creates consultation steps with nominated industry or polling bodies and sets how partnerships, trusts and unincorporated groups are treated."},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This is a new Act (2024) establishing a framework for service-based levies in primary industries. As enabling legislation, its scope is intentionally broad to allow future regulations to cover various services. The scope aligns with its stated purpose of imposing levies on services facilitating primary industry production, and includes appropriate constitutional safeguards (non-excise, non-customs, no State property taxation)."},"complexity_factors":["Heavy reliance on regulations: Most substantive details (levy rates, exemptions, who pays, specific services covered) are left to future regulations rather than being specified in the Act itself","Multiple layers of consultation requirements: Section 17 creates a complex framework involving 'nominated industry representative bodies' and 'nominated polling bodies' with different consultation and recommendation rules","Conditional logic for consultation: Section 21(2) sets out three different consultation pathways (industry representative body, polling body, or general consultation) with different requirements for each","Cross-references to other legislation: References to A New Tax System (Goods and Services Tax) Act 1999, Acts Interpretation Act 1901, Legislation Act 2003, and section 55 and 114 of the Constitution","Incorporation by reference allowed: Section 21(5) permits regulations to incorporate external instruments as in force from time to time","18 defined terms in section 4, including complex nested definitions (e.g., 'produce of a primary industry' has 13 sub-categories)","Special treatment rules for legal entities: Sections 18-20 create parallel but slightly different rules for partnerships, trusts (distinguishing single vs multiple trustees), and unincorporated bodies"],"plain_english_summary":"This law creates a framework for the government to charge a **levy** (a type of tax) on certain services used in primary industries like farming, fishing, and forestry.\n\n**What it does:**\n- Allows the government to make regulations that impose a levy on commercial services that help produce primary industry products—for example, services that apply fertiliser, seeds, or animal feed.\n- The service must involve using or applying a product that comes from agriculture, aquaculture, fishing, forestry, or similar activities.\n\n**Who pays:**\n- The \"levy payer\" will be whoever the regulations specify—typically the person receiving the service or the person providing it, depending on how the regulations are written.\n\n**Where the money goes:**\n- Before any levy is created, the Minister must be satisfied the money will be spent on things like:\n  - Marketing and promoting farm products\n  - Research and development for primary industries\n  - Biosecurity (protecting against pests and diseases)\n  - The National Residue Survey (checking for chemical residues in food)\n\n**Key features:**\n- **Consultation requirements:** Before setting or changing levy rates, the Minister must consult with industry bodies. Some bodies can make binding recommendations on the maximum rate.\n- **Multiple levies allowed:** Different levies can apply to different services.\n- **Flexible rates:** Rates can vary by service type, can have multiple components, and can even be set to zero.\n- **GST excluded:** When calculating the levy, GST is not included in the service price.\n- **Special rules for business structures:** Partnerships, trusts, and unincorporated associations are treated like individuals for levy purposes, with obligations falling on partners, trustees, or committee members.\n\n**Important limits:**\n- The levy cannot be a customs duty or excise duty (specific constitutional restrictions).\n- It cannot tax property belonging to a State.\n- It doesn't automatically apply to external Territories like Christmas Island unless regulations specifically extend it.\n- The Commonwealth government itself is not bound by this Act, though State governments are."}},"importantCases":[],"_links":{"self":"/api/acts/primary-industries-services-levies-act-2024","history":"/api/acts/primary-industries-services-levies-act-2024/history","analysis":"/api/acts/primary-industries-services-levies-act-2024/analysis","conflicts":"/api/acts/primary-industries-services-levies-act-2024/conflicts","importantCases":"/api/acts/primary-industries-services-levies-act-2024/important-cases","documents":"/api/acts/primary-industries-services-levies-act-2024/documents"}}