Commonwealth Consolidated Acts Commonwealth Consolidated Acts
In this Schedule:
"industry marketing body" has the same meaning as in Part 3 of the Australian Meat and Live - stock Industry Act 1997 .
"industry research body" has the same meaning as in Part 3 of the Australian Meat and Live - stock Industry Act 1997 .
"lamb" means an ovine animal that:
(a) is under 12 months of age; or
(b) does not have any permanent incisor teeth in wear.
"live-stock" means sheep, lambs and goats.
"sheep" does not include lambs.
"slaughter" means slaughter at an abattoir for human consumption.
For the purposes of this Schedule, the question whether companies were or are related to each other is to be determined in the same manner as the question whether 2 corporations are related to each other is determined under the Corporations Act 2001 .
(1) Levy is imposed:
(a) on each transaction entered into after the commencement of this Schedule by which the ownership of live - stock is transferred from one person to another; or
(b) on the delivery after the commencement of this Schedule of live - stock to a processor otherwise than because of a sale to the processor; or
(c) on the slaughter by a processor after the commencement of this Schedule of live - stock purchased by the processor and held for a period of more than 30 days after the day of the purchase and before the day of the slaughter; or
(d) on the slaughter by a processor after the commencement of this Schedule of live - stock in respect of which levy would not be payable under paragraph (a), (b) or (c).
(2) Levy is not imposed by this Schedule:
(a) on the sale of live - stock at auction to the vendor; or
(b) on the sale or delivery of live - stock between related companies, unless the company buying or taking delivery was or is a processor; or
(c) on the delivery of live - stock to a processor for slaughter on behalf of the person delivering the live - stock if:
(i) the delivery occurs within 14 days after the live - stock were or are acquired by the person; and
(ii) the live - stock are afterwards slaughtered; and
(iii) the person continues to own the live - stock immediately after their hot carcase weight would normally be determined; or
(d) on the sale or delivery of live - stock to a processor, if the live - stock are not, at the time of the sale or delivery, fit for human consumption under any applicable law of the Commonwealth or of a State or Territory; or
(e) in circumstances where the ownership of the live - stock changed or changes:
(i) as a result of a sale or transfer ordered by a court in proceedings under the Family Law Act 1975 ; or
(ii) by devolution on the death of the owner of the live - stock; or
(iii) on the happening of events referred to in subsection 70 - 100(1) of the Income Tax Assessment Act 1997 ; or
(f) in such other circumstances (if any) as are prescribed by the regulations.
(3) If live - stock are delivered to a processor, otherwise than because of a sale to the processor, for fattening or agistment for a period before slaughter by the processor, the live - stock:
(a) are taken not to have been delivered to the processor for the purposes of paragraph (1)(b) unless they are slaughtered at the end of that period; and
(b) if they are slaughtered at the end of that period, are taken to have been delivered to the processor immediately before their slaughter.
Rate of levy on sheep
(1) The rate of levy imposed by this Schedule on each head of sheep is the sum of the following amounts:
(a) the prescribed amount;
(b) the prescribed amount;
(c) the prescribed amount (not exceeding 15 cents).
Note 1: Paragraph (a) identifies amounts that, under the Australian Meat and Live - stock Industry Act 1997 , are destined for the industry marketing body.
Note 2: Paragraph (b) identifies amounts that, under the Australian Meat and Live - stock Industry Act 1997 , are destined for the industry research body.
Note 3: Paragraph (c) identifies amounts that, under the Australian Animal Health Council (Live - stock Industries) Funding Act 1996 , are destined for the Australian Animal Health Council.
(2) For the purposes of subclause (1), a ewe with a lamb at foot are together taken to constitute a single head of sheep.
Rate of levy on lambs
(3) The rate of levy imposed by this Schedule on each head of lambs (other than a lamb to which subclause (2) applies) is the sum of the following amounts:
(a) the prescribed amount;
(b) the prescribed amount;
(c) the prescribed amount (not exceeding 15 cents).
Note 1: Paragraph (a) identifies amounts that, under the Australian Meat and Live - stock Industry Act 1997 , are destined for the industry marketing body.
Note 2: Paragraph (b) identifies amounts that, under the Australian Meat and Live - stock Industry Act 1997 , are destined for the industry research body.
Note 3: Paragraph (c) identifies amounts that, under the Australian Animal Health Council (Live - stock Industries) Funding Act 1996 , are destined for the Australian Animal Health Council.
Rate of levy on goats
(4) The rate of levy imposed by this Schedule on each head of goats is the sum of the following amounts:
(a) the prescribed amount;
(b) the prescribed amount;
(c) the prescribed amount (not exceeding 15 cents).
Note 1: Paragraph (a) identifies amounts that, under the Australian Meat and Live - stock Industry Act 1997 , are destined for the industry marketing body.
Note 2: Paragraph (b) identifies amounts that, under the Australian Meat and Live - stock Industry Act 1997 , are destined for the industry research body.
Note 3: Paragraph (c) identifies amounts that, under the Australian Animal Health Council (Live - stock Industries) Funding Act 1996 , are destined for the Australian Animal Health Council.
(5) For the purposes of subclause (4), a nanny - goat with a kid at foot are together taken to constitute a single head of goats.
(1) Levy imposed by this Schedule on a transaction by paragraph 3(1)(a) of this Schedule is payable by the person who owned the live - stock immediately before the transaction was entered into.
(2) Levy imposed by this Schedule on a delivery of live - stock by paragraph 3(1)(b) of this Schedule is payable by the person who owned the live - stock immediately before the delivery.
(3) Levy imposed by this Schedule on the slaughter of live - stock by paragraph 3(1)(c) or 3(1)(d) of this Schedule is payable by the person who owned the live - stock at the time of the slaughter.
(1) The Minister may, by notice in the Gazette , declare a body to be the body whose recommendations about the amount to be prescribed by the regulations for the purposes of paragraph 4(1)(a), 4(1)(b), 4(1)(c), 4(3)(a), 4(3)(b), 4(3)(c), 4(4)(a), 4(4)(b) or 4(4)(c) of this Schedule are to be taken into consideration under subclause (2).
(2) If a declaration is in force under subclause (1), then, before the Governor - General makes regulations for the purposes of the paragraph to which the declaration relates, the Minister must take into consideration any relevant recommendation made to the Minister by the body specified in the declaration in relation to the paragraph.
(3) If there is no declaration in force under subclause (1), then, before the Governor - General makes regulations for the purposes of paragraph 4(1)(a), 4(1)(b), 4(3)(a), 4(3)(b), 4(4)(a) or 4(4)(b) of this Schedule, the Minister must take into consideration any relevant recommendation made to the Minister by:
(a) in relation to regulations for the purposes of paragraph 4(1)(a), 4(3)(a) or 4(4)(a) of this Schedule--the industry marketing body; and
(b) in relation to regulations for the purposes of paragraph 4(1)(b), 4(3)(b) or 4(4)(b) of this Schedule--the industry research body.
(4) Before a body mentioned in subclause (3) makes such a recommendation to the Minister, the body must consult with the persons who are required to pay the levy concerned.
(5) The regulations must not, for the purposes of paragraph 4(1)(a), 4(1)(b), 4(3)(a), 4(3)(b), 4(4)(a) or 4(4)(b) of this Schedule, prescribe an amount greater than the amount recommended to the Minister for the purposes of that paragraph under subclause (2) or (3).
(1) This clause applies to regulations if:
(a) the regulations were made for the purposes of a particular provision of the Live - stock Transactions Levy Act 1997 ; and
(b) the regulations were in force immediately before the commencement of this clause.
(2) The regulations have effect, after the commencement of this clause, as if they had been made for the purposes of the corresponding provision of this Schedule.
(1) This clause applies to a declaration if:
(a) the declaration was made for the purposes of a particular provision of the Live - stock Transactions Levy Act 1997 ; and
(b) the declaration was in force immediately before the commencement of this clause.
(2) The declaration has effect, after the commencement of this clause, as if it had been made for the purposes of the corresponding provision of this Schedule.