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COARSE GRAINS LEVY ACT 1992 No. 19 of 1992 - SECT 9
Imposition of levy
9.(1) Subject to sections 13 and 14, levy is imposed on leviable coarse grain
produced in Australia.
(2) Levy is not payable on grain unless, after the commencement of this
section, the producer of the grain:
(a) delivers the grain to another person, otherwise than for storage on
behalf of the producer; or
(b) processes the grain.
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