(1) Subject to subsection (2), the rate of duty is 2 cents per $5, or part—
S. 247(1)(a) amended by No. 47/2020 s. 14(a).
(a) of the amount of the purchase money for one pig or carcase sold singly; or
S. 247(1)(b) amended by No. 47/2020 s. 14(b).
(b) of the total amount of the purchase money for any number of pigs or carcases sold in one lot.
S. 247(2) amended by No. 47/2020 s. 14(c).
(2) The maximum amount of duty in respect of the sale of any one pig or carcase (whether sold singly or as part of a lot) is 16 cents.