Agricultural and Veterinary Chemical Products (Collection of Interim Levy) Act 1994
8Liability for levy in respect of disposals of chemical products
Start here
Get a plain-English read of 8
Turn the raw legal text into a practical explanation grounded in Agricultural and Veterinary Chemical Products (Collection of Interim Levy) Act 1994.
8 Liability for levy in respect of disposals of chemical products
(1) If a chemical product was or is registered in any jurisdiction on
1 January next following the end of a relevant calendar year, levy is payable in respect of leviable disposals of the product that took place anywhere in Australia at any time during that year.
(2) Subject to subsection (3) the interested person in relation to the chemical product is liable to pay the levy.
(3) If the chemical product was registered as mentioned in subsection (1) in more than one jurisdiction and different persons were the interested persons in relation to the product in different jurisdictions, those persons are jointly and severally liable to pay the levy.