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Primary Industries (Excise) Levies Regulations 2024
28‑1 Imposition of rice levy28‑1 Imposition of rice levy
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28‑1 Imposition of rice levy
(1) Levy is imposed on rice that is: (a) harvested in Australia; and (b) delivered to a processing establishment in Australia. (2) Rice means the grain of the species Oryza sativa.