Primary Industries (Excise) Levies Regulations 2024
16‑1 Imposition of dairy produce levy16‑1 Imposition of dairy produce levy
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16‑1 Imposition of dairy produce levy
(1) Levy is imposed on whole milk that is produced in Australia if: (a) the milk is delivered to a processing establishment in Australia by or on behalf of the person who owns the milk immediately after it is produced; or (b) the milk is sold to a business purchaser (whether directly or through a selling agent or buying agent or both) by the person who owns the milk immediately after it is produced; or (c) the milk is processed by the person who owns the milk immediately after it is produced. (2) Whole milk means the lacteal fluid product of a dairy cow, where that product contains all its constituents as received from the dairy cow.