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Primary Industries (Excise) Levies Regulations 2024
14‑4 Levy payer14‑4 Levy payer
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14‑4 Levy payer
The levy imposed by clause 14‑1 on the slaughter of sheep or lambs is payable by: (a) if the hot carcase weight of the carcases is determined by the proprietor of the abattoir—the person who owns the carcases immediately after that hot carcase weight is determined; or (b) otherwise—the person who owns the carcases immediately after the slaughter.