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NATIONAL RESIDUE SURVEY (EXCISE) LEVY ACT 1998 - SCHEDULE 5

Game animals

 

 

1   Definitions

    In this Schedule:

"game animal" means a wild animal that has been killed in its habitat by a shot from a firearm.

2   Imposition of levy

  (1)   National Residue Survey Levy is imposed on the processing at a processing establishment of game animals intended for human consumption, if the processing occurs after the commencement of this Schedule.

  (2)   National Residue Survey Levy is not imposed by this Schedule if the game animal is prescribed for the purposes of this subclause.

3   Rate of levy

  (1)   The rate of National Residue Survey Levy imposed by this Schedule on game animals of a particular class is:

  (a)   the rate specified in the third column of the following table opposite that class; or

  (b)   if regulations are made prescribing a rate in relation to that class, being a rate that does not exceed the rate specified in the fourth column of the following table opposite that class--that prescribed rate.

 

Rate of levy


Item

Class of game animal

Operative rate of levy

Maximum rate of levy

1

Pigs

12 cents per carcase

40 cents per carcase

2

Goats

3 cents per carcase

40 cents per carcase

3

Kangaroos

4 cents per carcase

40 cents per carcase

4

Other game

0 cents per carcase

40 cents per carcase

  (2)   The regulations may prescribe different rates in relation to different kinds of game animals within a class of game animals.

  (3)   Subclause   ( 2) does not affect the application of subsection   33(3A) of the Acts Interpretation Act 1901 .

4   Who pays the levy

    National Residue Survey Levy imposed by this Schedule on the processing of game animals is payable by the producer of the game animals.



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