48‑1 Imposition of macadamia nut levy48‑1 Imposition of macadamia nut levy

48‑1 Imposition of macadamia nut levy

Sale of macadamias in shell—main case (1) Levy 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 sold by the person who owns the macadamia nuts immediately after they are harvested. Sale of macadamias in shell—other cases (2) Levy is imposed on macadamias in shell if: (a) the macadamia nuts are harvested in Australia; and (b) the macadamias in shell are sold by the person who owns the macadamia nuts immediately after they are harvested; and (c) subclause (1) does not apply in relation to the sale. Sale or processing of macadamia dried kernels (3) Levy is imposed on macadamia dried kernels if: (a) the macadamia nuts are harvested in Australia; and (b) the macadamia dried kernels are: (i) sold by the person who owns the macadamia nuts immediately after they are harvested; or (ii) processed by or for the person who owns the macadamia nuts immediately after they are harvested. 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%.