Primary Industries (Excise) Levies Act 1999
13Who pays the levy
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13 Who pays the levy
(1) The market milk levy imposed by this Schedule on relevant dairy produce is payable by the producer of the relevant dairy produce. (2) The manufacturing milk levy imposed by this Schedule on relevant dairy produce delivered to, or used by, a manufacturer of dairy produce is payable by the manufacturer. (3) The acquisition offset levy imposed by this Schedule on dairy produce acquired by a prescribed exporter or, if the prescribed exporter is a body corporate, by a body corporate that is related to the prescribed exporter, is payable by the prescribed exporter. (4) The following levies imposed by this Schedule on relevant dairy produce are payable by the producer of the relevant dairy produce: (a) the dairy service levy; (d) the Australian Animal Health Council levy.