Document ID: chunk:federal_register_of_legislation:F2025C00033:clause:1_1
Version: federal_register_of_legislation:F2025C00033
Segment Type: clause
Provision Reference: sch 1 cl 1
Character Range: 46814–48491

1               Nil (the research and development component)

2‑4  Levy payer
  The levy on queen bees is payable by the breeder of the queen bees.

2‑5  Application provision
  Clause 2‑1 applies in relation to queen bees that are sold on or after 1 July 2025, whether the queen bees are bred before, on or after that day.

Division 3—Honey

3‑1  Imposition of honey levy

Sale of honey
 (1) Levy is imposed on honey that is:
 (a) produced in Australia by a bee of the species Apis mellifera; and
 (b) sold.

Honey used in the production of other goods
 (2) Levy is imposed on honey that is:
 (a) produced in Australia by a bee of the species Apis mellifera; and
 (b) used in Australia in the production of other goods.

3‑2  Exemptions from the levy

Levy previously imposed
 (1) Levy is not imposed by clause 3‑1 on particular honey if levy under that clause has previously been imposed on the honey.

Honey sold after export
 (2) Levy is not imposed by clause 3‑1 on honey that is sold after being exported from Australia.

Threshold exemption
 (3) Levy is not imposed by clause 3‑1 on honey that is sold by retail sale by a person in a calendar year, or is used in Australia by a person in a calendar year in the production of other goods, if the sum of the following is 1,500 kilograms or less:
 (a) the total quantity of honey so sold by that person in that year;
 (b) the total quantity of honey so used by that person in that year.
 (4) Subclause (3) does not apply to honey covered by subclause (1) or (2).

3‑3  Rate of the levy
  The rate of the levy imposed by subclause 3‑1(1) or (2) on honey is worked out using this table.

Honey levy
Item        Rate of levy