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Primary Industries (Excise) Levies Regulations 2024
58‑4 Levy payer58‑4 Levy payer
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58‑4 Levy payer
Sale of potatoes (1) The levy imposed by subclause 58‑1(1) on potatoes is payable by the person who owns the potatoes immediately after they are harvested. Processing of potatoes (2) The levy imposed by subclause 58‑1(2) on potatoes is payable by the person who owns the potatoes at the time at which the potatoes begin to be processed.