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Paragraph 4

Original text. Later amendments are not shown.

(1)

The following percentages are prescribed as the percentages for the following classes of producer—

  1. (a)

    manufacturer

6%;
  1. (b)

    convertor

9%;
  1. (c)

    packer/filler

37%;
  1. (d)

    seller

48%;
  1. (e)

    secondary provider

85%; and
  1. (f)

    service provider

85%.
(2)

The following percentages are prescribed for the class of importer—

(a)

the manufacturer’s percentage, that is 6%—

(i)

on Class A supplies, where the importer also carries out the functions of a convertor;

(ii)

on Class B supplies, where the relevant packaging or packaging materials are supplied, by the distributor who receives them, to a convertor; and

(iii)

on Class C supplies to a convertor;

(b)

the manufacturer’s and the convertor’s percentages aggregated, that is 6% + 9% = 15%—

(i)

on Class A supplies, where the importer also carries out the functions of a packer/filler;

(ii)

on Class B supplies, where the relevant packaging or packaging materials are supplied, by the distributor who receives them, to a packer/filler;

(iii)

on Class C supplies to a packer/filler; and

(iv)

on Class G supplies;

(c)

the manufacturer’s, the convertor’s and the packer/filler’s percentages aggregated, that is 6% + 9% + 37% = 52%—

(i)

on Class A supplies where the importer also carries out the functions of a seller;

(ii)

on Class B supplies where the relevant packaging or packaging materials are supplied, by the distributor who receives them, to a seller; and

(iii)

on Class C supplies to a seller;

(d)

the manufacturer’s, the convertor’s, the packer/filler’s and the seller’s percentages aggregated, that is 6% + 9% + 37% + 48% = 100%—

(i)

on Class F supplies; and

(ii)

on Class A supplies, where the importer is also the final user or consumer.