Document ID: chunk:federal_register_of_legislation:F2024L01568:clause:2_3
Version: federal_register_of_legislation:F2024L01568
Segment Type: clause
Provision Reference: sch 2 cl 3
Character Range: 673631–675318

3                            To whom is the charge payable?                                                                                                          The Commonwealth

Note 1: For the definition of threshold calendar month, see subclause (3).
Note 2: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 48‑2.
 If the agent pays that amount, the charge payer's liability to pay the charge 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 charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.
Note 3: For penalty for late payment, see section 9 of the Act.

Threshold calendar month
 (3) The threshold calendar month in a calendar year, for a person who is a levy payer or charge payer, is the first calendar month in that year at the end of which the sum of the following amounts that the person is liable to pay in relation to that year is $120 or more:
 (a) levy under Division 48 of Part 2‑3 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 (macadamia nut levy);
 (b) charge under Division 48 of Part 2‑3 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 (macadamia nut export charge).

Giving monthly returns
 (4) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on macadamias in shell or macadamia dried kernels, this table has effect.

Monthly returns
Item             Matter                                                           Rule