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Primary Industries (Excise) Levies Regulations 2024
3‑4 Levy payer3‑4 Levy payer
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3‑4 Levy payer
Sale of honey (1) The levy imposed by subclause 3‑1(1) on honey that is sold is payable by the person who owns the honey immediately before the sale. Honey used in the production of other goods (2) The levy imposed by subclause 3‑1(2) on honey that is used in the production of other goods is payable by the person who owns the honey immediately before the honey begins to be so used.