48‑1 Imposition of macadamia nut export 48‑1 Imposition of macadamia nut export charge

48‑1 Imposition of macadamia nut export charge

Export of macadamias in shell—main case (1) Charge 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 exported from Australia. Export of macadamias in shell—other cases (2) Charge is imposed on macadamias in shell if: (a) the macadamia nuts are harvested in Australia; and (b) the macadamias in shell are exported from Australia; and (c) subclause (1) does not apply in relation to the export. Export of macadamia dried kernels (3) Charge is imposed on macadamia dried kernels if: (a) the macadamia nuts are harvested in Australia; and (b) the macadamia dried kernels are exported from Australia. 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%.