17‑1 Imposition of goat fibre levy17‑1 Imposition of goat fibre levy

17‑1 Imposition of goat fibre levy

(1) Levy is imposed on goat fibre that is: (a) harvested from a live goat in Australia; and (b) either: (i) sold by the person who owns the goat fibre immediately after it is harvested; or (ii) used in Australia by the person who owns the goat fibre immediately after it is harvested in the production of other goods. (2) Subclause (1) applies whether or not the goat fibre has been subjected to one or more of the following: (a) de‑hairing; (b) washing; (c) scouring; (d) carbonising; (e) felting; (f) combing; (g) carding; (h) spinning; (i) weaving; (j) knitting.