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Primary Industries (Excise) Levies Regulations 2024
36‑4 Levy payer36‑4 Levy payer
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36‑4 Levy payer
Production of mushroom spawn (1) The levy imposed by subclause 36‑1(1) on mushroom spawn is payable by the person who produced the mushroom spawn. Purchase of mushroom spawn (2) The levy imposed by subclause 36‑1(2) on mushroom spawn is payable by the person who purchased the mushroom spawn.