Primary Industries (Excise) Levies Regulations 2024
27‑1 Imposition of pasture seed levy27‑1 Imposition of pasture seed levy
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27‑1 Imposition of pasture seed levy
(1) Levy is imposed on pasture seeds that are: (a) harvested in Australia; and (b) certified under a certification scheme. (2) Pasture seeds means seeds of a plant of a species specified in column 2 of an item of the table in clause 27‑3 (and with the common name mentioned in column 1 of that item). (3) A certification scheme is: (a) any of the Organisation for Economic Co‑operation and Development Seed Schemes for the Varietal Certification of Seed; or (b) the Australian Seed Certification Scheme; or (c) the Association of Official Seed Certifying Agencies seed certification program.