Document ID: chunk:federal_register_of_legislation:F2024L01568:schedule:1
Version: federal_register_of_legislation:F2024L01568
Segment Type: schedule
Provision Reference: sch 1
Character Range: 62249–63983

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
      The queen bee levy and queen bee export charge are to be collected.
      The levy and charge are generally payable, and returns are generally due, after the end of each quarter in a financial year. However, in certain circumstances levy payers or charge payers may be able to give an annual return and pay the levy or charge after the end of the financial year.
      There are no collection agents.
      There are record‑keeping obligations.
      Honey
      The honey levy and honey export charge are to be collected.
      For honey sold to a business purchaser, or for honey exported, the levy and charge are generally payable, and returns are generally due, after the end of each quarter in a calendar year. However, in certain circumstances levy payers or charge payers may be able to give an annual return and pay the levy or charge after the end of the calendar year.
      For honey sold by retail sale or used by the levy payer in the production of other goods, the levy is payable, and returns are due, after the end of each calendar year.
      There are collection agent obligations on selling agents, buying agents, business purchasers or exporting agents.
      There are record‑keeping obligations.

Division 2—Bees

2‑1  Obligations of levy payers or charge payers

When queen bee levy due and payable
 (1) For the purposes of section 8 of the Act, for levy imposed on queen bees that are sold by the levy payer in a quarter in a financial year, this table has effect.

Queen bee levy
Item            Matter                             Rule