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Primary Industries (Excise) Levies Regulations 2024
37‑1 Imposition of almond levy37‑1 Imposition of almond levy
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37‑1 Imposition of almond levy
(1) Levy is imposed on almonds that are harvested in Australia and are: (a) sold by the person who owns the almonds immediately after they are harvested; or (b) processed by or for the person who owns the almonds immediately after they are harvested. (2) Almond means a nut of the species Prunus dulcis.