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Primary Industries (Excise) Levies Regulations 2024
63‑1 Imposition of sweet potato levy63‑1 Imposition of sweet potato levy
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63‑1 Imposition of sweet potato levy
(1) Levy is imposed on sweet potatoes that are harvested in Australia and are: (a) sold by the person who owns the sweet potatoes immediately after they are harvested; or (b) processed by or for the person who owns the sweet potatoes immediately after they are harvested. (2) Sweet potato means the starchy, storage roots of the species known as Ipomoea batatas.