Document ID: chunk:federal_register_of_legislation:F2025C00033:clause:2_2:p1
Version: federal_register_of_legislation:F2025C00033
Segment Type: clause
Provision Reference: sch 2 cl 2 (pt 1/2)
Character Range: 194374–197129

2            For all other lychees, 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  Levy payer
  The levy on lychees is payable by the person who owns the lychees immediately after they are harvested.

47‑5  Application provision
  Clause 47‑1 applies in relation to lychees that are sold or processed 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 levy

Sale of macadamias in shell—main case
 (1) Levy 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 sold by the person who owns the macadamia nuts immediately after they are harvested.

Sale of macadamias in shell—other cases
 (2) Levy is imposed on macadamias in shell if:
 (a) the macadamia nuts are harvested in Australia; and
 (b) the macadamias in shell are sold by the person who owns the macadamia nuts immediately after they are harvested; and
 (c) subclause (1) does not apply in relation to the sale.

Sale or processing of macadamia dried kernels
 (3) Levy is imposed on macadamia dried kernels if:
 (a) the macadamia nuts are harvested in Australia; and
 (b) the macadamia dried kernels are:
 (i) sold by the person who owns the macadamia nuts immediately after they are harvested; or
 (ii) processed by or for the person who owns the macadamia nuts immediately after they are harvested.

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 levy

Manufacture of macadamia oil
 (1) Levy is not imposed on:
 (a) macadamias in shell or macadamia dried kernels that are sold by the person who owns the macadamia nuts immediately after they are harvested for the manufacture of macadamia oil; or
 (b) macadamia dried kernels that are processed by or for the person who owns the macadamia nuts immediately after they are harvested in the manufacture of macadamia oil.