Commonwealth of Australia Bills Commonwealth of Australia Bills[Index] [Search] [Download] [Related Items] [Help]
This is a Bill, not an Act. For current law, see the Acts databases.
2022-2023
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Primary Industries (Excise) Levies Bill
2023
No. , 2023
(Agriculture, Fisheries and Forestry)
A Bill for an Act relating to the imposition of
primary industries levies that are duties of excise,
and for related purposes
No. , 2023
Primary Industries (Excise) Levies Bill 2023
i
Contents
Part 1
--
Preliminary
1
1
Short title ........................................................................................... 1
2
Commencement ................................................................................. 2
3
Simplified outline of this Act ............................................................ 2
4
Definitions ......................................................................................... 3
5
Crown to be bound ............................................................................ 5
6
Application of this Act in external Territories ................................... 5
Part 2
--
Levies in relation to products that are produce of a
primary industry
6
7
Imposition of levies ........................................................................... 6
8
Imposition of 2 or more levies ........................................................... 7
9
Exemptions from levy ....................................................................... 7
Part 3
--
Levies in relation to goods consumed by, or used in the
maintenance or treatment of, animals, plants, fungi or
algae
8
10
Imposition of levies ........................................................................... 8
11
Imposition of 2 or more levies ........................................................... 8
12
Exemptions from levy ....................................................................... 9
Part 4
--
Levies in relation to goods connected with nursery
products
10
13
Imposition of levies ......................................................................... 10
14
Imposition of 2 or more levies ......................................................... 11
15
Exemptions from levy ..................................................................... 11
Part 5
--
Rate of levy
12
16
Rate of levy ..................................................................................... 12
17
Components of levy ......................................................................... 12
18
Flexibility in relation to rates of levy ............................................... 12
19
Nil or zero rates ............................................................................... 12
Part 6
--
Levy payer
13
20
Levy payer ....................................................................................... 13
Part 7
--
Other matters
14
21
Act does not impose levy on property of a State ............................. 14
22
Net GST not included in price of product or goods or amount
paid for product or goods ................................................................. 14
ii
Primary Industries (Excise) Levies Bill 2023
No. , 2023
23
Nominated industry representative bodies and nominated
polling bodies .................................................................................. 14
24
Treatment of partnerships ................................................................ 16
25
Treatment of trusts ........................................................................... 16
26
Treatment of unincorporated bodies or associations ........................ 17
27
Making of regulations ...................................................................... 17
No. , 2023
Primary Industries (Excise) Levies Bill 2023
1
A Bill for an Act relating to the imposition of
1
primary industries levies that are duties of excise,
2
and for related purposes
3
The Parliament of Australia enacts:
4
Part
1--Preliminary
5
6
1 Short title
7
This Act is the
Primary Industries (Excise) Levies Act 2023
.
8
Part 1
Preliminary
Section 2
2
Primary Industries (Excise) Levies Bill 2023
No. , 2023
2 Commencement
1
(1) Each provision of this Act specified in column 1 of the table
2
commences, or is taken to have commenced, in accordance with
3
column 2 of the table. Any other statement in column 2 has effect
4
according to its terms.
5
6
Commencement information
Column 1
Column 2
Column 3
Provisions
Commencement
Date/Details
1. The whole of
this Act
1 January 2025.
1 January 2025
Note:
This table relates only to the provisions of this Act as originally
7
enacted. It will not be amended to deal with any later amendments of
8
this Act.
9
(2) Any information in column 3 of the table is not part of this Act.
10
Information may be inserted in this column, or information in it
11
may be edited, in any published version of this Act.
12
3 Simplified outline of this Act
13
This Act authorises the regulations to:
14
(a) impose levies in relation to animal products, plant
15
products, fungus products or algal products that are
16
produce of a primary industry; and
17
(b) impose levies in relation to goods that are of a kind
18
consumed by, or used in the maintenance or treatment
19
of, animals, plants, fungi or algae; and
20
(c) impose levies in relation to goods that are for use in the
21
production or preparation of nursery products.
22
In addition to imposing a particular levy, the regulations are to set
23
out:
24
(a) any exemptions from the levy; and
25
(b) the rate of the levy; and
26
(c) the person who is liable to pay the levy (the levy payer).
27
Preliminary
Part 1
Section 4
No. , 2023
Primary Industries (Excise) Levies Bill 2023
3
4 Definitions
1
In this Act:
2
algae
means macroalgae, microalgae or cyanobacteria, and
3
includes seaweeds.
4
algal product
means:
5
(a) an alga; or
6
(b) any part of an alga; or
7
(c) anything produced by an alga; or
8
(d) anything wholly or principally produced from, or wholly or
9
principally derived from, an alga.
10
animal
means any member, alive or dead, of the animal kingdom
11
(other than a human being).
12
animal product
means:
13
(a) an animal; or
14
(b) any part of an animal; or
15
(c) anything produced by an animal; or
16
(d) anything wholly or principally produced from, or wholly or
17
principally derived from, an animal.
18
aquaculture
means propagating, rearing, keeping or breeding
19
aquatic vertebrates or aquatic invertebrates.
20
fishing
means the catching, capturing or harvesting of aquatic
21
vertebrates or aquatic invertebrates.
22
forest operations
means the growing, harvesting or processing of
23
wood.
24
fungus
means any member, alive or dead, of the fungi kingdom,
25
and includes yeasts, mushrooms and truffles.
26
fungus product
means:
27
(a) a fungus; or
28
(b) any part of a fungus; or
29
(c) anything produced by a fungus; or
30
Part 1
Preliminary
Section 4
4
Primary Industries (Excise) Levies Bill 2023
No. , 2023
(d) anything wholly or principally produced from, or wholly or
1
principally derived from, a fungus.
2
levy
means a levy imposed by regulations made for the purposes of
3
Part 2, 3 or 4.
4
nominated industry representative body
means a body determined
5
to be a nominated industry representative body by an instrument in
6
force under subsection 23(1).
7
nominated polling body
means a body determined to be a
8
nominated polling body by an instrument in force under
9
subsection 23(6).
10
nursery products
includes trees, shrubs, plants, seeds, bulbs,
11
corms, tubers, propagating material and plant tissue cultures,
12
grown for ornamental purposes or for producing fruits, vegetables,
13
nuts or cut flowers and foliage.
14
plant
means any member, alive or dead, of the plant kingdom.
15
plant product
means:
16
(a) a plant; or
17
(b) any part of a plant; or
18
(c) anything produced by a plant; or
19
(d) anything wholly or principally produced from, or wholly or
20
principally derived from, a plant.
21
produce of a primary industry
means products that result from any
22
of the following:
23
(a) agriculture or the cultivation of land;
24
(b) the maintenance of animals for commercial purposes;
25
(c) soilless growing systems, including hydroponics, aeroponics
26
and aquaponics;
27
(d) controlled environment cropping, including vertical farming,
28
indoor farming and protected cropping;
29
(e) forest operations;
30
(f) fishing;
31
(g) aquaculture;
32
(h) hunting or trapping;
33
Preliminary
Part 1
Section 5
No. , 2023
Primary Industries (Excise) Levies Bill 2023
5
(i) picking or harvesting from the wild;
1
(j) horticulture;
2
(k) viticulture;
3
(l) the cultivation of fungi or algae;
4
(m) any other primary industry activity.
5
product
means an animal product, a plant product, a fungus
6
product or an algal product (whether or not any operations have
7
been performed in relation to the product).
8
property of any kind belonging to a State
: see subsection 21(2).
9
Secretary
means the Secretary of the Department.
10
5 Crown to be bound
11
This Act binds the Crown in right of each of the States, of the
12
Australian Capital Territory and of the Northern Territory.
13
However, it does not bind the Crown in right of the
14
Commonwealth.
15
6 Application of this Act in external Territories
16
(1) Subject to subsection (2), this Act and the regulations do not
17
extend to the external Territories.
18
(2) The regulations may extend this Act, and any provisions of the
19
regulations, to an external Territory that is prescribed by the
20
regulations.
21
Part 2
Levies in relation to products that are produce of a primary industry
Section 7
6
Primary Industries (Excise) Levies Bill 2023
No. , 2023
Part
2--Levies in relation to products that are
1
produce of a primary industry
2
3
7 Imposition of levies
4
(1) The regulations may impose a levy in relation to one or more
5
specified products in the circumstances prescribed by the
6
regulations.
7
Note:
Products may be specified by name, by inclusion in a specified class,
8
or in any other way.
9
(2) The products must be produce of a primary industry.
10
Minister to be satisfied of matters
11
(3) Before the Governor-General makes regulations for the purposes of
12
subsection (1), the Minister must be satisfied that the imposition of
13
the levy will result in one or more of the following:
14
(a) expenditure on the marketing, advertising or promotion of
15
products of one or more primary industries;
16
(b) expenditure on research and development activities for the
17
benefit of one or more primary industries;
18
(c) expenditure on activities, including biosecurity activities,
19
relating to the promotion or maintenance of the health of
20
plants, animals, fungi or algae;
21
(d) expenditure on matters relating to a biosecurity response;
22
(e) expenditure on activities relating to the National Residue
23
Survey;
24
(f) expenditure:
25
(i) on any other activity prescribed by the regulations in
26
relation to one or more primary industries; and
27
(ii) for the benefit of one or more primary industries.
28
Levies in relation to products that are produce of a primary industry
Part 2
Section 8
No. , 2023
Primary Industries (Excise) Levies Bill 2023
7
Duty of excise
1
(4) This section authorises the imposition of a levy only so far as the
2
levy is a duty of excise within the meaning of section 55 of the
3
Constitution.
4
8 Imposition of 2 or more levies
5
This Part does not prevent the imposition of 2 or more levies,
6
whether in relation to the same products or in relation to different
7
products.
8
9 Exemptions from levy
9
The regulations may provide for exemptions from a levy under this
10
Part.
11
Part 3
Levies in relation to goods consumed by, or used in the maintenance or
treatment of, animals, plants, fungi or algae
Section 10
8
Primary Industries (Excise) Levies Bill 2023
No. , 2023
Part
3--Levies in relation to goods consumed by, or
1
used in the maintenance or treatment of,
2
animals, plants, fungi or algae
3
4
10 Imposition of levies
5
(1) The regulations may impose a levy in relation to one or more
6
specified goods:
7
(a) that are of a kind consumed by, or used in the maintenance or
8
treatment of, animals, plants, fungi or algae; and
9
(b) in the circumstances prescribed by the regulations.
10
Note:
Goods may be specified by name, by inclusion in a specified class, or
11
in any other way.
12
Minister to be satisfied of matters
13
(2) Before the Governor-General makes regulations for the purposes of
14
subsection (1), the Minister must be satisfied that the imposition of
15
the levy will result in either or both of the following:
16
(a) expenditure on activities, including biosecurity activities,
17
relating to the promotion or maintenance of the health of
18
plants, animals, fungi or algae;
19
(b) expenditure on matters relating to a biosecurity response.
20
Duty of excise
21
(3) This section authorises the imposition of a levy only so far as the
22
levy is a duty of excise within the meaning of section 55 of the
23
Constitution.
24
11 Imposition of 2 or more levies
25
This Part does not prevent the imposition of 2 or more levies,
26
whether in relation to the same goods or in relation to different
27
goods.
28
Levies in relation to goods consumed by, or used in the maintenance or treatment of,
animals, plants, fungi or algae
Part 3
Section 12
No. , 2023
Primary Industries (Excise) Levies Bill 2023
9
12 Exemptions from levy
1
The regulations may provide for exemptions from a levy under this
2
Part.
3
Part 4
Levies in relation to goods connected with nursery products
Section 13
10
Primary Industries (Excise) Levies Bill 2023
No. , 2023
Part
4--Levies in relation to goods connected with
1
nursery products
2
3
13 Imposition of levies
4
(1) The regulations may impose a levy in relation to one or more
5
specified goods:
6
(a) that are for use in the production or preparation of nursery
7
products:
8
(i) for sale; or
9
(ii) for use in the commercial production of other goods;
10
and
11
(b) in the circumstances prescribed by the regulations.
12
Note:
Goods may be specified by name, by inclusion in a specified class, or
13
in any other way.
14
Minister to be satisfied of matters
15
(2) Before the Governor-General makes regulations for the purposes of
16
subsection (1), the Minister must be satisfied that the imposition of
17
the levy will result in one or more of the following:
18
(a) expenditure on the marketing, advertising or promotion of
19
products of one or more primary industries;
20
(b) expenditure on research and development activities for the
21
benefit of one or more primary industries;
22
(c) expenditure on activities, including biosecurity activities,
23
relating to the promotion or maintenance of the health of
24
plants;
25
(d) expenditure on matters relating to a biosecurity response;
26
(e) expenditure on activities relating to the National Residue
27
Survey;
28
(f) expenditure:
29
(i) on any other activity prescribed by the regulations in
30
relation to one or more primary industries; and
31
(ii) for the benefit of one or more primary industries.
32
Levies in relation to goods connected with nursery products
Part 4
Section 14
No. , 2023
Primary Industries (Excise) Levies Bill 2023
11
Duty of excise
1
(3) This section authorises the imposition of a levy only so far as the
2
levy is a duty of excise within the meaning of section 55 of the
3
Constitution.
4
14 Imposition of 2 or more levies
5
This Part does not prevent the imposition of 2 or more levies,
6
whether in relation to the same goods or in relation to different
7
goods.
8
15 Exemptions from levy
9
The regulations may provide for exemptions from a levy under this
10
Part.
11
Part 5
Rate of levy
Section 16
12
Primary Industries (Excise) Levies Bill 2023
No. , 2023
Part
5--Rate of levy
1
2
16 Rate of levy
3
The rate of a levy is worked out in accordance with the regulations.
4
17 Components of levy
5
(1) The rate of a levy may be expressed to be equal to:
6
(a) a single component prescribed by the regulations; or
7
(b) the sum of such components as are prescribed by the
8
regulations.
9
(2) Subsection (1) does not limit section 16.
10
18 Flexibility in relation to rates of levy
11
(1) Different rates of the same levy may be prescribed by the
12
regulations for different kinds of products or goods.
13
(2) Subsection (1) does not limit section 16.
14
(3) Subsection (1) does not limit subsection 33(3A) of the
Acts
15
Interpretation Act 1901
.
16
19 Nil or zero rates
17
The rate of a levy, or a component of the rate of a levy, may be
18
expressed to be:
19
(a) nil; or
20
(b) zero; or
21
(c) $0 or 0 cents per unit of measure; or
22
(d) 0% of the sale price of a product or goods.
23
Levy payer
Part 6
Section 20
No. , 2023
Primary Industries (Excise) Levies Bill 2023
13
Part
6--Levy payer
1
2
20 Levy payer
3
A levy is payable by the person worked out in accordance with the
4
regulations.
5
Part 7
Other matters
Section 21
14
Primary Industries (Excise) Levies Bill 2023
No. , 2023
Part
7--Other matters
1
2
21 Act does not impose levy on property of a State
3
(1) This Act does not authorise the imposition of a tax on property of
4
any kind belonging to a State.
5
(2)
Property of any kind belonging to a State
has the same meaning as
6
in section 114 of the Constitution.
7
(3) For the purposes of this section, assume that a reference in
8
section 114 of the Constitution to a State includes a reference to the
9
Australian Capital Territory and the Northern Territory.
10
22 Net GST not included in price of product or goods or amount
11
paid for product or goods
12
Despite section 177-12 of the
A New Tax System (Goods and
13
Services Tax) Act 1999
, a reference in the regulations to the price
14
of a product or goods (including sale price or market price), or the
15
amount paid for a product or goods, is taken not to include the net
16
GST (within the meaning of that Act) that is included in that price
17
or amount.
18
23 Nominated industry representative bodies and nominated polling
19
bodies
20
Nominated industry representative bodies
21
(1) The Minister may, by legislative instrument:
22
(a) determine a specified body to be a nominated industry
23
representative body; and
24
(b) specify one or more levies in relation to that body.
25
(2) If the Minister does so, before regulations are made setting or
26
amending the rate of such a levy:
27
(a) if the whole of the rate is specified in relation to the body in
28
accordance with paragraph (3)(a)
--
the body must be
29
Other matters
Part 7
Section 23
No. , 2023
Primary Industries (Excise) Levies Bill 2023
15
consulted, and may make recommendations to the Minister,
1
about the whole of the rate; or
2
(b) if a part or parts of the rate are specified in relation to the
3
body in accordance with paragraph (3)(b)
--
the body must be
4
consulted, and may make recommendations to the Minister,
5
about that part or parts of the rate.
6
(3) The Minister may, in the instrument under subsection (1):
7
(a) specify the whole of the rate of a levy in relation to a body
8
for the purposes of paragraph (2)(a); or
9
(b) specify a part or parts of the rate of a levy in relation to a
10
body for the purposes of paragraph (2)(b).
11
(4) A nominated industry representative body must, before making a
12
recommendation referred to in paragraph (2)(a) or (b), consult the
13
bodies (if any) specified in relation to the body under
14
subsection (5).
15
(5) The Minister may, in the instrument under subsection (1), specify
16
bodies in relation to a nominated industry representative body for
17
the purposes of subsection (4).
18
Nominated polling bodies
19
(6) The Minister may, by legislative instrument:
20
(a) determine a specified body to be a nominated polling body;
21
and
22
(b) specify one or more levies in relation to that body.
23
(7) If the Minister does so, before regulations are made setting or
24
amending the rate of such a levy:
25
(a) if the whole of the rate is specified in relation to the body in
26
accordance with paragraph (8)(a)
--
the body must be
27
consulted, and may make recommendations to the Minister,
28
about the whole of the rate; or
29
(b) if a part or parts of the rate are specified in relation to the
30
body in accordance with paragraph (8)(b)
--
the body must be
31
consulted, and may make recommendations to the Minister,
32
about that part or parts of the rate.
33
Part 7
Other matters
Section 24
16
Primary Industries (Excise) Levies Bill 2023
No. , 2023
(8) The Minister may, in the instrument under subsection (6):
1
(a) specify the whole of the rate of a levy in relation to a body
2
for the purposes of paragraph (7)(a); or
3
(b) specify a part or parts of the rate of a levy in relation to a
4
body for the purposes of paragraph (7)(b).
5
(9) A nominated polling body must, before making a recommendation
6
referred to in paragraph (7)(a) or (b), ensure a poll is conducted in
7
accordance with the requirements specified under subsection (10).
8
The recommendation must be in accordance with the results of the
9
poll.
10
(10) The Minister may, in the instrument under subsection (6), specify
11
requirements that are for, or in relation to, the conduct of a poll for
12
the purposes of subsection (9).
13
24 Treatment of partnerships
14
(1) This Act and the regulations apply to a partnership as if it were a
15
person, but with the changes set out in this section.
16
(2) An obligation that would otherwise be imposed on the partnership
17
by this Act or the regulations is imposed on each partner instead,
18
but may be discharged by any of the partners.
19
(3) If this Act or the regulations would otherwise permit something to
20
be done by the partnership, the thing may be done by one or more
21
of the partners on behalf of the partnership.
22
(4) For the purposes of this Act and the regulations, a change in the
23
composition of a partnership does not affect the continuity of the
24
partnership.
25
25 Treatment of trusts
26
(1) This Act and the regulations apply to a trust as if it were a person,
27
but with the changes set out in this section.
28
Trusts with a single trustee
29
(2) If the trust has a single trustee:
30
Other matters
Part 7
Section 26
No. , 2023
Primary Industries (Excise) Levies Bill 2023
17
(a) an obligation that would otherwise be imposed on the trust by
1
this Act or the regulations is imposed on the trustee instead;
2
and
3
(b) if this Act or the regulations would otherwise permit
4
something to be done by the trust, the thing may be done by
5
the trustee.
6
Trusts with multiple trustees
7
(3) If the trust has 2 or more trustees:
8
(a) an obligation that would otherwise be imposed on the trust by
9
this Act or the regulations is imposed on each trustee instead,
10
but may be discharged by any of the trustees; and
11
(b) if this Act or the regulations would otherwise permit
12
something to be done by the trust, the thing may be done by
13
one or more of the trustees on behalf of the trust.
14
26 Treatment of unincorporated bodies or associations
15
(1) This Act and the regulations apply to an unincorporated body or
16
association as if it were a person, but with the changes set out in
17
this section.
18
(2) An obligation that would otherwise be imposed on the body or
19
association by this Act or the regulations is imposed on each
20
member of the body's or association's committee of management
21
instead, but may be discharged by any of the members.
22
(3) If this Act or the regulations would otherwise permit something to
23
be done by the body or association, the thing may be done by one
24
or more of the members of the body's or association's committee
25
of management on behalf of the body or association.
26
27 Making of regulations
27
(1) The Governor-General may make regulations prescribing matters:
28
(a) required or permitted by this Act to be prescribed by the
29
regulations; or
30
(b) necessary or convenient to be prescribed for carrying out or
31
giving effect to this Act.
32
Part 7
Other matters
Section 27
18
Primary Industries (Excise) Levies Bill 2023
No. , 2023
Consultation
--
setting or amending the rate of a levy
1
(2) Before regulations are made setting or amending the rate of a levy,
2
the Minister must be satisfied that in relation to the proposed
3
regulations:
4
(a) if one or more nominated industry representative bodies must
5
be consulted about the proposed regulations in accordance
6
with section 23:
7
(i) the consultation has occurred; and
8
(ii) if, in accordance with that section, such a body makes a
9
recommendation to the Minister about the rate
--
the rate
10
does not exceed the rate so recommended; and
11
(b) if a nominated polling body must be consulted about the
12
proposed regulations in accordance with section 23:
13
(i) the consultation has occurred; and
14
(ii) if, in accordance with that section, the body makes a
15
recommendation to the Minister about the rate
--
the rate
16
does not exceed the rate so recommended; and
17
(c) if neither a nominated industry representative body nor a
18
nominated polling body must be consulted about the
19
proposed regulations:
20
(i) appropriate consultation has been undertaken about the
21
proposed regulations with bodies and persons involved
22
in the industry in relation to the levy; and
23
(ii) any recommendations made by those bodies or persons
24
about the rate have been considered.
25
Note:
For consultation requirements generally, see section 17 (consultation)
26
of the
Legislation Act 2003
.
27
(3) The fact that consultation referred to in subsection (2) does not
28
occur does not affect the validity or enforceability of the
29
regulations.
30
Other instruments
31
(4) The regulations may make provision in relation to a matter by
32
conferring on the Minister or the Secretary a power to make a
33
legislative instrument.
34
Other matters
Part 7
Section 27
No. , 2023
Primary Industries (Excise) Levies Bill 2023
19
Incorporation of other instruments
1
(5) Despite subsection 14(2) of the
Legislation Act 2003
, the
2
regulations may make provision in relation to a matter by applying,
3
adopting or incorporating, with or without modification, any matter
4
contained in an instrument or other writing as in force or existing
5
from time to time.
6
No limit on subsection (1)
7
(6) Subsections (4) and (5) do not limit subsection (1).
8