Commonwealth Numbered Acts

DAIRY PRODUCE ACT 1986 No. 54 of 1986 - SECT 66

66. (1) Each dairy products levy becomes due and payable on the expiration of
14 days after the last day of the month immediately following the month in
which the dairy products upon which the levy was imposed were sold by or on
behalf of the person by whom the levy is payable.

(2) Where dairy products on which a dairy products levy is imposed are used by
the person by whom the levy is payable in the production of other products,
levy on the dairy products so used becomes due and payable on the expiration
of 14 days after the last day of the month immediately following the month in
which the dairy products were so used.

(3) For the purposes of this Part, where dairy products that are owned by a
person are not sold by that person but become vested in another person by
operation of law, the dairy products shall be deemed to have been sold by the
first-mentioned person to that other person at the time when the dairy
products so vest, and that other person shall be deemed to have purchased the
dairy products from the first-mentioned person at that time.
(4) In this section, "dairy products levy" does not include an amount of
penalty (if any) payable under section 67.