Primary Industries (Excise) Levies Act 2024

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

that are for use in the production or preparation of nursery products:

for sale; or

for use in the commercial production of other goods; 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 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;

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.

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.