Primary Industries (Excise) Levies Act 2024

The regulations may impose a levy in relation to one or more specified goods:

that are of a kind consumed by, or used in the maintenance or treatment of, animals, plants, fungi or algae; and

in the circumstances prescribed by the regulations.

Goods may be specified by name, by inclusion in a specified class, or in any other way.

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 either or both of the following:

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.

This section authorises the imposition of a levy only so far as the levy is a duty of excise within the meaning of section 55 of the Constitution.