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Primary Industries (Excise) Levies Regulations 2024
58‑1 Imposition of potato levy58‑1 Imposition of potato levy
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58‑1 Imposition of potato levy
Sale of potatoes (1) Levy is imposed on potatoes that are: (a) harvested in Australia; and (b) sold by the person who owns the potatoes immediately after they are harvested. Processing of potatoes (2) Levy is imposed on potatoes that are: (a) harvested in Australia; and (b) processed at a processing establishment in Australia. Definitions (3) Potato means a tuber of the species Solanum tuberosum.