Document ID: chunk:federal_register_of_legislation:F2025C00033:clause:2_1
Version: federal_register_of_legislation:F2025C00033
Segment Type: clause
Provision Reference: sch 2 cl 1
Character Range: 201646–203461

1                   The sum of the following components:
                    (a) 16.01 cents per kilogram of the kernels (the marketing component);
                    (b) 8.57 cents per kilogram of the kernels (the research and development component);
                    (c) 0.79 cents per kilogram of the kernels (the biosecurity response component);
                    (d) 0.63 cents per kilogram of the kernels (the National Residue Survey component)

48‑4  Levy payer
  The levy on macadamias in shell or macadamia dried kernels is payable by the person who owns the macadamia nuts immediately after they are harvested.

48‑5  Application provision
  Clause 48‑1 applies in relation to macadamias in shell that are sold, or macadamia dried kernels that are sold or processed, on or after 1 January 2025, whether the macadamia nuts are harvested before, on or after that day.

Division 49—Mangoes

49‑1  Imposition of mango levy
 (1) Levy is imposed on mangoes that are:
 (a) harvested in Australia; and
 (b) sold by the person who owns the mangoes immediately after they are harvested.
 (2) Mango means a fruit of the species Mangifera indica.

49‑2  Exemptions from the levy

Mangoes sold for processing
 (1) Levy is not imposed on mangoes that are sold for processing.

Mangoes sold after export
 (2) Levy is not imposed on mangoes that are sold after being exported from Australia.

Threshold exemption
 (3) Levy is not imposed on mangoes if:
 (a) the mangoes are sold by a person by retail sale in a financial year; and
 (b) the total amount of levy that the person would otherwise be liable to pay on mangoes sold by the person by retail sale in that year is less than $100.

49‑3  Rate of the levy
  The rate of the levy on mangoes is worked out using this table.

Mango levy
Item        Rate of levy