28‑3 Levy payer28‑3 Levy payer

28‑3 Levy payer

The levy on rice is payable by: (a) the person who owns the rice immediately after it is harvested, unless paragraph (b) applies; or (b) if a law of a State, the Australian Capital Territory or the Northern Territory vests the rice in a person or body, or in the Crown in right of that State or Territory, at or before the time the rice is harvested—the person who would have owned the rice immediately after it is harvested but for that law.