Compilation #0 | Effective 2024-07-09
FRBR Work URI: /akn/au/act/2024/57
This Act is the Primary Industries (Services) Levies Act 2024.
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.
Note: This table relates only to the provisions of this Act as originally enacted.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.
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.
This 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.
The service:
must involve the use or application of a product that is produce of a primary industry; and
must be provided on a commercial basis.
In addition to imposing a particular levy, the regulations are to set out:
any exemptions from the levy; and
the rate of the levy; and
the person who is liable to pay the levy (the levy payer).
In this Act:
algae means macroalgae, microalgae or cyanobacteria, and includes seaweeds.
algal product means:
an alga; or
any part of an alga; or
anything produced by an alga; or
anything wholly or principally produced from, or wholly or principally derived from, an alga.
animal means any member, alive or dead, of the animal kingdom (other than a human being).
animal product means:
an animal; or
any part of an animal; or
anything produced by an animal; or
anything wholly or principally produced from, or wholly or principally derived from, an animal.
aquaculture means propagating, rearing, keeping or breeding aquatic vertebrates or aquatic invertebrates.
fishing means the catching, capturing or harvesting of aquatic vertebrates or aquatic invertebrates.
forest operations means the growing, harvesting or processing of wood.
fungus means any member, alive or dead, of the fungi kingdom, and includes yeasts, mushrooms and truffles.
fungus product means:
a fungus; or
any part of a fungus; or
anything produced by a fungus; or
anything wholly or principally produced from, or wholly or principally derived from, a fungus.
levy means a levy imposed by regulations made for the purposes of Part 2.
nominated industry representative body means a body determined to be a nominated industry representative body by an instrument in force under subsection 17(1).
nominated polling body means a body determined to be a nominated polling body by an instrument in force under subsection 17(6).
plant means any member, alive or dead, of the plant kingdom.
plant product means:
a plant; or
any part of a plant; or
anything produced by a plant; or
anything wholly or principally produced from, or wholly or principally derived from, a plant.
produce of a primary industry means products that result from any of the following: agriculture or the cultivation of land; the maintenance of animals for commercial purposes; soilless growing systems, including hydroponics, aeroponics and aquaponics; controlled environment cropping, including vertical farming, indoor farming and protected cropping; forest operations; fishing; aquaculture; hunting or trapping; picking or harvesting from the wild; horticulture; viticulture; the cultivation of fungi or algae; any other primary industry activity.
agriculture or the cultivation of land;
the maintenance of animals for commercial purposes;
soilless growing systems, including hydroponics, aeroponics and aquaponics;
controlled environment cropping, including vertical farming, indoor farming and protected cropping;
forest operations;
fishing;
aquaculture;
hunting or trapping;
picking or harvesting from the wild;
horticulture;
viticulture;
the cultivation of fungi or algae;
any other primary industry activity.
product 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).
property of any kind belonging to a State: see subsection 15(2).
Secretary means the Secretary of the Department.
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.
Subject to subsection (2), this Act and the regulations do not extend to the external Territories.
The regulations may extend this Act, and any provisions of the regulations, to an external Territory that is prescribed by the regulations.
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.
Note: A service may be specified by name, by inclusion in a specified class, or in any other way.
Any regulations made for the purposes of subsection (1) must require the service to be one:
that involves the use or application of a specified product that is produce of a primary industry; and
that is provided on a commercial basis.
Minister to be satisfied of matters
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:
expenditure on the marketing, advertising or promotion of products of one or more primary industries;
expenditure on research and development activities for the benefit of one or more primary industries;
expenditure on activities, including biosecurity activities, relating to the promotion or maintenance of the health of plants, animals, fungi or algae;
expenditure on matters relating to a biosecurity response;
expenditure on activities relating to the National Residue Survey;
expenditure:
on any other activity prescribed by the regulations in relation to one or more primary industries; and
for the benefit of one or more primary industries.
Duty neither a duty of customs nor a duty of excise
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.
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.
The regulations may provide for exemptions from a levy under this Part.
The rate of a levy is worked out in accordance with the regulations.
The rate of a levy may be expressed to be equal to:
a single component prescribed by the regulations; or
the sum of such components as are prescribed by the regulations.
Subsection (1) does not limit section 10.
Different rates of the same levy may be prescribed by the regulations for different kinds of services.
Subsection (1) does not limit section 10.
(3) Subsection (1) does not limit subsection 33(3A) of the Acts Interpretation Act 1901.
The rate of a levy, or a component of the rate of a levy, may be expressed to be:
nil; or
zero; or
$0 or 0 cents per unit of measure; or
0% of the sale price of a service.
A levy is payable by the person worked out in accordance with the regulations.
This Act does not authorise the imposition of a tax on property of any kind belonging to a State.
(2) Property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.
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.
Despite 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.section 177-12 of the
Nominated industry representative bodies
The Minister may, by legislative instrument:
determine a specified body to be a nominated industry representative body; and
specify one or more levies in relation to that body.
If the Minister does so, before regulations are made setting or amending the rate of such a levy:
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
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.
The Minister may, in the instrument under subsection (1):
specify the whole of the rate of a levy in relation to a body for the purposes of paragraph (2)(a); or
specify a part or parts of the rate of a levy in relation to a body for the purposes of paragraph (2)(b).
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).
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).
Nominated polling bodies
The Minister may, by legislative instrument:
determine a specified body to be a nominated polling body; and
specify one or more levies in relation to that body.
If the Minister does so, before regulations are made setting or amending the rate of such a levy:
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
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.
The Minister may, in the instrument under subsection (6):
specify the whole of the rate of a levy in relation to a body for the purposes of paragraph (7)(a); or
specify a part or parts of the rate of a levy in relation to a body for the purposes of paragraph (7)(b).
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.
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).
This Act and the regulations apply to a partnership as if it were a person, but with the changes set out in this section.
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.
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.
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.
This Act and the regulations apply to a trust as if it were a person, but with the changes set out in this section.
Trusts with a single trustee
If the trust has a single trustee:
an obligation that would otherwise be imposed on the trust by this Act or the regulations is imposed on the trustee instead; and
if this Act or the regulations would otherwise permit something to be done by the trust, the thing may be done by the trustee.
Trusts with multiple trustees
If the trust has 2 or more trustees:
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
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.
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.
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.
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.
The Governor-General may make regulations prescribing matters:
required or permitted by this Act to be prescribed by the regulations; or
necessary or convenient to be prescribed for carrying out or giving effect to this Act.
Consultation—setting or amending the rate of a levy
Before regulations are made setting or amending the rate of a levy, the Minister must be satisfied that in relation to the proposed regulations:
if one or more nominated industry representative bodies must be consulted about the proposed regulations in accordance with section 17:
the consultation has occurred; and
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
if a nominated polling body must be consulted about the proposed regulations in accordance with section 17:
the consultation has occurred; and
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
if neither a nominated industry representative body nor a nominated polling body must be consulted about the proposed regulations:
appropriate consultation has been undertaken about the proposed regulations with bodies and persons involved in the industry in relation to the levy; and
any recommendations made by those bodies or persons about the rate have been considered.
Note: For consultation requirements generally, see Legislation Act 2003.section 17 (consultation) of the
The fact that consultation referred to in subsection (2) does not occur does not affect the validity or enforceability of the regulations.
Other instruments
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.
Incorporation of other instruments
(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.
No limit on subsection (1)
Subsections (4) and (5) do not limit subsection (1).
[Minister’s second reading speech made in—
House of Representatives on 18 October 2023
Senate on 16 November 2023]
(126/23)