Primary Industries (Excise) Levies Regulations 2024
6Agent definitions
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6 Agent definitions
Buying agent (1) A person is a buying agent if: (a) the person buys products, goods or services on behalf of business purchasers of the products, goods or services; and (b) the person does so in the course of carrying on a business (including as a broker, wholesaler, settlement agent or solicitor). Selling agent (2) A person is a selling agent if: (a) the person sells products, goods or services on behalf of levy payers for the products, goods or services; and (b) the person does so in the course of carrying on a business (including as a broker, wholesaler, settlement agent or solicitor). Business purchaser (3) A person is a business purchaser if: (a) the person buys products, goods or services from levy payers for the products, goods or services; and (b) the person does so in the course of carrying on a business (including as a processor or feedlot operator).