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Primary Industries (Excise) Levies Regulations 2024
18‑1 Imposition of wool levy18‑1 Imposition of wool levy
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18‑1 Imposition of wool levy
Levy is imposed on wool that is: (a) harvested from a live sheep or lamb in Australia; and (b) either: (i) sold by the person who owns the wool immediately after it is harvested; or (ii) used in Australia by the person who owns the wool immediately after it is harvested in the production of other goods.