Document ID: chunk:federal_register_of_legislation:F2025C00022:clause:2_1:p1
Version: federal_register_of_legislation:F2025C00022
Segment Type: clause
Provision Reference: sch 2 cl 1 (pt 1/2)
Character Range: 78013–80830

1                     The sum of the following components:
                      (a) 2.25 cents per kilogram of the lychees (the marketing component);
                      (b) 5.25 cents per kilogram of the lychees (the research and development component);
                      (c) 0.5 cents per kilogram of the lychees (the biosecurity activity component)

47‑4  Charge payer
  The charge on lychees is payable by the person who exports the lychees from Australia.

47‑5  Application provision
  Clause 47‑1 applies in relation to lychees that are exported on or after 1 July 2025, whether the lychees are harvested before, on or after that day.

Division 48—Macadamia nuts

48‑1  Imposition of macadamia nut export charge

Export of macadamias in shell—main case
 (1) Charge is imposed on macadamias in shell if:
 (a) the macadamia nuts are harvested in Australia; and
 (b) in relation to those nuts, a person dries a representative sample of the macadamias in shell to a moisture content of 1.5% and the kernels are then removed from the sample; and
 (c) the macadamias in shell, from which the sample was taken, are exported from Australia.

Export of macadamias in shell—other cases
 (2) Charge is imposed on macadamias in shell if:
 (a) the macadamia nuts are harvested in Australia; and
 (b) the macadamias in shell are exported from Australia; and
 (c) subclause (1) does not apply in relation to the export.

Export of macadamia dried kernels
 (3) Charge is imposed on macadamia dried kernels if:
 (a) the macadamia nuts are harvested in Australia; and
 (b) the macadamia dried kernels are exported from Australia.

Definitions
 (4) Macadamia nut means a nut of the genus Macadamia.
 (5) Macadamia dried kernel means a macadamia nut kernel that has been artificially partly dried.
 (6) Macadamia in shell means a macadamia nut after dehusking but before kernel extraction.
 (7) A representative sample, of macadamias in shell, is a sample that weighs at least 500 g and has a moisture content of 10%.

48‑2  Exemptions from the charge

Levy already imposed
 (1) Charge is not imposed on macadamias in shell or macadamia dried kernels if levy has already been imposed on them under Division 48 of Part 2‑3 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.

Threshold exemption
 (2) Charge is not imposed on macadamias in shell or macadamia dried kernels that a person exports from Australia in a calendar year if the sum of the following amounts that the person would otherwise be liable to pay in relation to that year is less than $120:
 (a) charge under this Division;
 (b) levy under Division 48 of Part 2‑3 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 (macadamia nut levy).

48‑3  Rate of the charge

Export of macadamias in shell—main case
 (1) The