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1995 No. 183 PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (STONE FRUIT) REGULATIONS - REG 12
When is levy or charge due for payment?
12. For the purposes of section 6 of the Collection Act, charge or levy
payable on stone fruit is due for payment on the last day for lodging a return
for the stone fruit. (NOTE: Section 15 of the Collection Act provides
penalties in relation to unpaid levy or charge.)
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