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Primary Industries (Excise) Levies Regulations 2024
42‑1 Imposition of chestnut levy42‑1 Imposition of chestnut levy
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42‑1 Imposition of chestnut levy
(1) Levy is imposed on chestnuts that are harvested in Australia and are: (a) sold by the person who owns the chestnuts immediately after they are harvested; or (b) processed by or for the person who owns the chestnuts immediately after they are harvested. (2) Chestnut means a nut of the genus Castanea.