Document ID: chunk:federal_register_of_legislation:F2025C00033:schedule:1
Version: federal_register_of_legislation:F2025C00033
Segment Type: schedule
Provision Reference: sch 1
Character Range: 45375–46814

Schedule 1—Animals and animal products
Note: See section 9.

Part 1‑1—Bees and honey

Division 1—Introduction

1‑1  Simplified outline of this Part

      Queen bees
      Queen bee levy is imposed on queen bees that are bred in Australia and sold. However, the rate is nil so no levy is currently payable.
      Honey
      Honey levy is imposed on the sale of honey or on honey used in Australia in the production of other goods. There are levy exemptions.

Division 2—Bees

2‑1  Imposition of queen bee levy
 (1) Levy is imposed on queen bees that are:
 (a) bred in Australia; and
 (b) sold by the breeder.
 (2) Queen bee means a fertile female bee of the species Apis mellifera (commonly known as the European honeybee).

2‑2  Exemptions from the levy

Queen bees sold after export
 (1) Levy is not imposed on queen bees that are sold after being exported from Australia.

Threshold exemption
 (2) Levy is not imposed on queen bees that are sold by a breeder in a financial year if the sum of the following amounts that the breeder would otherwise be liable to pay in relation to queen bees and that year is less than $50:
 (a) levy under this Division;
 (b) charge under Division 2 of Part 1‑1 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 (queen bee export charge).

2‑3  Rate of the levy
  The rate of the levy on queen bees is worked out using this table.

Queen bee levy
Item            Rate of levy