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Fishing Levy Act 1991
7By whom is levy payable?
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7 By whom is levy payable?
(1) Levy is payable by the person who, at the time at which the levy is due and payable, is the holder of the fishing concession. (2) In this section, holder of a fishing concession means: (a) the person to whom the fishing concession was granted; or (b) if the fishing concession has been transferred—the person to whom the fishing concession was last transferred.