Primary Industries (Excise) Levies Regulations 2024
48‑3 Rate of the levy48‑3 Rate of the levy
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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.
<table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><thead><tr><td colspan="2" style="border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Macadamia nut levy</span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Item</span></p></td><td style="width:91.42%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Rate of levy</span></p></td></tr></thead><tbody><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:91.42%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>For macadamias in shell, the sum of the following components:</span></p><p class="Tablea"><span>(a) 16.01 cents multiplied by the number worked out under subclause</span><span> </span><span>(2) (the marketing component);</span></p><p class="Tablea"><span>(b) 8.57 cents</span><span> </span><span>multiplied by the number worked out under subclause</span><span> </span><span>(2) (the research and development component);</span></p><p class="Tablea"><span>(c) 0.79 cents multiplied by the number worked out under subclause</span><span> </span><span>(2) (the biosecurity response component);</span></p><p class="Tablea"><span>(d) 0.63</span><span> </span><span>cents multiplied by the number worked out under subclause</span><span> </span><span>(2) (the National Residue Survey component)</span></p></td></tr></tbody></table>
(2) For the purposes of subclause (1), the number is worked out by multiplying the quantity (in kilograms) of the macadamias in shell that are sold by the applicable percentage worked out using this method statement.
Method statement
Step 1. Work out the weight (in kilograms) of the sample of the macadamias in shell.
Step 2. After the sample has been dried to a moisture content of 1.5%, work out the weight (in kilograms) of the kernels after being removed from the sample.
Step 3. Divide the result at step 2 by the result at step 1.
Step 4. Express the result at step 3 as a percentage: the result is the applicable percentage.