26‑1 Imposition of grain levy26‑1 Imposition of grain levy

26‑1 Imposition of grain levy

(1) Levy is imposed on grain that is harvested in Australia and is: (a) sold to a business purchaser (whether directly or through a selling agent or buying agent or both) by the person who owns the grain immediately after it is harvested; or (b) processed by or for the person who owns the grain immediately after it is harvested. (2) Paragraph (1)(b) does not apply to a process carried out in preparation of the grain for sale. (3) Subclause (1) does not apply to popping corn. (4) Grain means wheat, coarse grains, oilseeds or grain legumes. (5) Wheat means the seeds of a plant of the genus Triticum. (6) Coarse grains means the seeds of a plant of a genus or species covered by column 2 of an item of the table in subclause 26‑4(1) (and with the common name mentioned in column 1 of that item). (7) Oilseeds means the seeds of a plant of a species covered by column 2 of an item of the table in subclause 26‑4(2) (and with the common name mentioned in column 1 of that item). (8) Grain legumes means the seeds of a plant of a species covered by column 2 of an item of the table in subclause 26‑4(3) (and with the common name mentioned in column 1 of that item).