Imposition of macadamia nut export charge
48-1 Imposition of macadamia nut export charge
Export of macadamias in shell—main case
Charge is imposed on macadamias in shell if:
the macadamia nuts are harvested in Australia; and
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
the macadamias in shell, from which the sample was taken, are exported from Australia.
Export of macadamias in shell—other cases
Charge is imposed on macadamias in shell if:
the macadamia nuts are harvested in Australia; and
the macadamias in shell are exported from Australia; and
subclause (1) does not apply in relation to the export.
Export of macadamia dried kernels
Charge is imposed on macadamia dried kernels if:
the macadamia nuts are harvested in Australia; and
the macadamia dried kernels are exported from Australia.
Definitions
Macadamia nut means a nut of the genus Macadamia.
Macadamia dried kernel means a macadamia nut kernel that has been artificially partly dried.
Macadamia in shell means a macadamia nut after dehusking but before kernel extraction.
A representative sample, of macadamias in shell, is a sample that weighs at least 500 g and has a moisture content of 10%.
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