48‑2 Exemptions from the charge48‑2 Exemptions from the charge

48‑2 Exemptions from the charge

Levy already imposed (1) Charge is not imposed on macadamias in shell or macadamia dried kernels if levy has already been imposed on them under Division 48 of Part 2‑3 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024. Threshold exemption (2) Charge is not imposed on macadamias in shell or macadamia dried kernels that a person exports from Australia in a calendar year 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: (a) charge under this Division; (b) levy under Division 48 of Part 2‑3 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 (macadamia nut levy).