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Primary Industries (Excise) Levies Regulations 2024
29‑4 Levy payer29‑4 Levy payer
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29‑4 Levy payer
The levy on sugarcane is payable in accordance with this table.
<table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><thead><tr><td colspan="3" style="border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Sugarcane levy</span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Item</span></p></td><td style="width:25.38%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>In this situation:</span></p></td><td style="width:66.04%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>the result is:</span></p></td></tr></thead><tbody><tr><td style="width:8.58%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:25.38%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>For levy imposed under paragraph</span><span> </span><span>29</span><span>‑</span><span>1(1)(a)</span></p></td><td style="width:66.04%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tablea"><span>(a) to the extent that the levy consists of the research and development component:</span></p><p class="Tablei"><span>(i) 50% of that component is payable by the person who sold the sugarcane to the processor; and</span></p><p class="Tablei"><span>(ii) 50% of that component is payable by the processor; and</span></p><p class="Tablea"><span>(b) to the extent that the levy consists of the biosecurity response component—100% of that component is payable by the person who sold the sugarcane to the processor</span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:25.38%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>For levy imposed under paragraph</span><span> </span><span>29</span><span>‑</span><span>1(1)(b)</span></p></td><td style="width:66.04%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tablea"><span>(a) to the extent that the levy consists of the research and development component:</span></p><p class="Tablei"><span>(i) 50% of that component is payable by the person who owns the sugarcane at the time at which the sugarcane begins to be processed at the processing establishment; and</span></p><p class="Tablei"><span>(ii) 50% of that component is payable by the processor; and</span></p><p class="Tablea"><span>(b) to the extent that the levy consists of the biosecurity response component—100% of that component is payable by the person who owns the sugarcane at the time at which the sugarcane begins to be processed at the processing establishment</span></p></td></tr></tbody></table>