4Simplified outline of this instrument

4 Simplified outline of this instrument

This instrument complements the Primary Industries (Excise) Levies Act 2024 by:

(a) imposing levies in relation to animal products, plant products, fungus products or algal products that are produce of a primary industry; and

(b) imposing 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

(c) imposing levies in relation to goods that are for use in the production or preparation of nursery products.

Each set of provisions imposing a levy also deals with:

(a) any exemptions from the levy; and

(b) the rate of the levy; and

(c) the person who is liable to pay the levy (the levy payer).

Some products have multiple levies.