Document ID: chunk:federal_register_of_legislation:F2024L01568:clause:2_1
Version: federal_register_of_legislation:F2024L01568
Segment Type: clause
Provision Reference: sch 2 cl 1
Character Range: 675318–676227

1                Who must give a return for a calendar month in a calendar year?  The following person:
                                                                                  (a) for macadamias in shell or macadamia dried kernels sold by the levy payer by retail sale in the threshold calendar month in the year or in a later calendar month in the year—the levy payer;
                                                                                  (b) for macadamia dried kernels processed by the levy payer in the threshold calendar month in the year or in a later calendar month in the year—the levy payer;
                                                                                  (c) for macadamias in shell or macadamia dried kernels exported in the threshold calendar month in the year or in a later calendar month in the year other than through an exporting agent—the charge payer