Marketing of Agricultural Products Act, 1996 (Act No. 47 of 1996)NoticesEstablishment of Statutory Measure and Determination of Levies on Macadamia Nuts7. Persons / entities who shall pay the levy |
| (1) | The levy imposed under clauses 5 and 6 shall— |
| (a) | be payable by an exporter, importer, processor or consolidator of macadamias that receives macadamias from a grower (or as relates to a grower that falls within the definition of the term “consolidator”, in respect of the grower’s own macadamias), regardless of whether such an exporter, importer, processor or consolidator buys the macadamias from the grower or acts as a marketing agent; |
| (b) | be a grower’s levy, deducted from the grower’s returns by the exporter, importer, processor or consolidator of macadamias; |
| (c) | extend to and includes persons or entities who process, produce or trade in macadamias; and |
| (d) | be payable by an exporter, importer, processor or consolidator in the instance where kernel is received from another exporter, importer, processor or consolidator of NIS macadamias and no guarantee is received by means of an affidavit or warranty that a levy has not been paid on the specific consignment. In such instances a levy shall be determined by converting the kilograms of kernel to a NIS basis by dividing the kilograms of kernel by 0.25 and applying the levy as stated in clause 6. |
| (2) | It is the responsibility of the grower to ensure that the levy referred to in this statutory measure is deducted and paid to SAMAC, provided an exporter, importer, processor or consolidator of macadamias may also be held liable for failure to ensure payment of the levy to SAMAC in the manner envisaged in this statutory measure. |
| (3) | Where a dispute arises in relation to a definition, classification or responsibility of an entity or person which has a bearing on the payment of the levy envisaged in this statutory measure, the inspector shall make a determination as to who is responsible for the payment of the levy envisaged herein. |