Document ID: chunk:federal_register_of_legislation:F2025C00033:clause:2_2:p2
Version: federal_register_of_legislation:F2025C00033
Segment Type: clause
Provision Reference: sch 2 cl 2 (pt 2/2)
Character Range: 196881–198842

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.

Manufacture of goods that are not for human consumption
 (2) 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 goods that are not for human consumption; 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 goods that are not for human consumption.

Macadamias in shell sold after export
 (3) Levy is not imposed on macadamias in shell that are sold after being exported from Australia.

Macadamia dried kernels sold or processed after export
 (4) Levy is not imposed on macadamia dried kernels that are sold or processed after being exported from Australia.

Threshold exemption
 (5) Levy is not imposed on:
 (a) macadamias in shell or macadamia dried kernels that are sold in a calendar year by the person who owns the macadamia nuts immediately after they are harvested; or
 (b) macadamia dried kernels that are processed in a calendar year by or for the person who owns the macadamia nuts immediately after they are harvested;
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:
 (c) levy under this Division;
 (d) charge under Division 48 of Part 2‑3 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 (macadamia nut export charge).

48‑3  Rate of the levy

Sale of macadamias in shell—main case
 (1) The rate of the levy imposed by subclause 48‑1(1) on macadamias in shell is worked out using this table.

Macadamia nut levy
Item                Rate of levy