Document ID: chunk:federal_register_of_legislation:F2024L01568:clause:2_5
Version: federal_register_of_legislation:F2024L01568
Segment Type: clause
Provision Reference: sch 2 cl 5
Character Range: 670873–672185

5                   To whom is the levy payable?                                                                                                                                                              The Commonwealth

Note 1: For the definition of threshold calendar month, see subclause (3).
Note 2: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 48‑2.
 If the agent pays that amount, the levy payer's liability to pay the levy is discharged under section 10 of the Act. That section allows the agent to deduct amounts from money received by the agent on behalf of the levy payer or money payable by the agent to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
Note 3: For penalty for late payment, see section 9 of the Act.

When macadamia nut export charge due and payable
 (2) For the purposes of section 8 of the Act, for charge imposed on macadamias in shell or macadamia dried kernels that are exported from Australia in a calendar month in a calendar year, this table has effect.

Macadamia nut export charge
Item                         Matter                                                                                                                                  Rule