Commonwealth Consolidated Acts

NATIONAL RESIDUE SURVEY (EXCISE) LEVY ACT 1998 - SCHEDULE 11

1   Imposition of levy

Buffalo

  (1)   National Residue Survey Levy is imposed on the slaughter at an abattoir of buffaloes for human consumption, if the slaughter occurs after the commencement of this Schedule.

  (2)   National Residue Survey Levy is not imposed by this Schedule:

  (a)   on the slaughter of buffaloes whose carcases are, under a law of the Commonwealth or of a State or Territory, condemned or rejected as being unfit for human consumption; or

  (b)   on the slaughter of buffaloes for consumption by the owner of the buffaloes, by members of the owner's family or by the owner's employees.

Deer

  (3)   National Residue Survey Levy is imposed on the slaughter at an abattoir of deer intended for human consumption, if the slaughter occurs after the commencement of this Schedule.

  (4)   National Residue Survey Levy is not imposed by this Schedule on the slaughter of deer whose carcases are, under a law of the Commonwealth or of a State or Territory, condemned or rejected as being unfit for human consumption.

Pigs

  (5)   National Residue Survey Levy is imposed on the slaughter at an abattoir of pigs for sale for human consumption:

  (a)   if the slaughter occurs after the commencement of this Schedule; and

  (b)   whether or not the carcases are subsequently used for human consumption.

2   Rate of levy--buffalo

    The rate of National Residue Survey Levy imposed by this Schedule on the slaughter of each head of buffaloes is $5.00 or, if another rate (not exceeding $5.00) is prescribed by the regulations, the other rate.

3   Rate of levy--deer

  (1)   The rate of National Residue Survey Levy imposed by this Schedule on the slaughter of deer is:

  (a)   if the cold dressed carcase weight of the slaughtered deer is determined--3 cents per kilogram of that weight or, if another rate (not exceeding 10.5 cents ) is prescribed by the regulations, the other rate; or

  (b)   if the hot dressed carcase weight of the slaughtered deer is determined--3 cents per kilogram of that weight or, if another rate (not exceeding 10.5 cents ) is prescribed by the regulations, the other rate; or

  (c)   if neither the cold dressed carcase weight nor the hot dressed carcase weight is determined--$1.80 per deer or, if another rate (not exceeding $2.40 per deer) is prescribed by the regulations, the other rate.

  (2)   In this clause:

"cold dressed carcase weight" , in relation to a slaughtered deer, means the weight of its dressed carcase determined in accordance with regulations made for the purposes of this definition.

"dressed carcase" , in relation to a slaughtered deer, has the meaning specified in the regulations.

"hot dressed carcase weight" , in relation to a slaughtered deer, means the weight of its dressed carcase determined in accordance with regulations made for the purposes of this definition.

4   Rate of levy--pigs

    The rate of National Residue Survey Levy imposed by this Schedule on the slaughter of each head of pigs is 8.5 cents or, if another rate (not exceeding 40 cents) is prescribed by the regulations, the other rate.

5   Who pays the levy

Buffaloes

  (1)   The National Residue Survey Levy imposed by this Schedule on the slaughter of buffaloes is payable by the person who owns the buffaloes when the slaughter takes place.

Deer and pigs

  (2)   The National Residue Survey Levy imposed by this Schedule on the slaughter of deer or pigs is payable by the producer of the deer or pigs.