Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations
This Schedule applies to leviable cattle.
(1) In this Schedule:
"bobby calf" has the meaning given in clause 1 of Schedule 3 to the Excise Levies Act.
"cattle" has the meaning given in clause 1 of Schedule 3 to the Excise Levies Act.
"deal" , for cattle, means buy, sell, or slaughter the cattle, or deliver the cattle to a processor.
"leviable bobby calf" has the meaning given in clause 1 of Schedule 3 to the Excise Levies Act.
"leviable cattle" means cattle involved in a transaction on which levy is imposed.
"leviable lot-fed cattle" means lot - fed cattle involved in a transaction on which levy is imposed.
"levy" means:
(a) levy imposed by Schedule 3 to the Excise Levies Act; or
(b) EADR levy imposed on cattle transactions by clause 3 of Schedule 3 to the Excise Levies Regulations.
"lot-fed cattle" has the meaning given in clause 1 of Schedule 3 to the Excise Levies Act.
"personal details" , for a person, means:
(a) the person's full name; and
(b) the person's business or residential address (not the address of a post office box or post office bag); and
(c) the person's ABN, if any; and
(d) if the person is a company and does not have an ABN--its ACN.
"sale" , of cattle, includes any transaction by which the ownership of the cattle is transferred.
"transaction" means any activity mentioned in subclause 5(1) of Schedule 3 to the Excise Levies Act.
(2) For this Schedule, an animal is slaughtered on a service kill basis if the animal is killed by a slaughterer (other than the owner) and the owner of the animal retains ownership of all of the products of the slaughter.
Note: Paragraph 4(2)(a) of the Collection Act provides that a person who, under subclause 7(1), (2) or (3) of Schedule 3 to the Excise Levies Act, is liable to pay levy in relation to cattle, is taken to be the producer of the cattle, and a feedlot operator who buys the cattle from such a person is taken to be a first purchaser of the cattle.
For the definition of levy year in subsection 4(1) of the Collection Act, a levy year for leviable cattle is a financial year.
Paragraph (b) of the definition of processor in subsection 4(1) of the Collection Act applies to leviable cattle.
Note: Paragraph (b) of the definition of processor in subsection 4(1) of the Collection Act provides that, for a collection product declared by the regulations to be a product to which that paragraph applies, processor means the proprietor of the processing establishment that processes the product unless, immediately prior to delivery to that establishment, the product is owned by the proprietor of another processing establishment, in which case the proprietor of that other establishment is regarded as the processor.
5 Liability of intermediaries for levy--processors
Paragraph 7(2)(b) of the Collection Act applies to leviable cattle.
Note: Paragraph 7(2)(b) of the Collection Act provides that a processor who processes a product on or in relation to which levy is imposed, being a product declared by the regulations to be a product to which that paragraph applies, is liable to pay, on behalf of the producer, any amount of levy due for payment on or in relation to the product, and any amount of penalty for late payment imposed by section 15 of the Collection Act that is payable by the producer in relation to that levy.
6 When is levy due for payment--people who lodge monthly returns
For section 6 of the Collection Act, levy on a cattle transaction that is payable by a buying agent, selling agent, first purchaser or processor is due for payment:
(a) if a return is lodged within the period mentioned in clause 8 of this Schedule--on the day when the return is lodged; or
(b) if a return is not lodged within the period mentioned in clause 8 of this Schedule--on the last day of that period.
Note: For penalty for late payment, see section 15 of the Collection Act.
7 Who must lodge a monthly return
(1) A buying agent, selling agent or first purchaser who buys or sells cattle in a month must lodge a return for the month.
Note: For offences in relation to returns, see section 24 of the Collection Act.
(2) A processor who deals with cattle in a month must lodge a return for the month.
Note: For offences in relation to returns, see section 24 of the Collection Act.
8 When must a monthly return be lodged
(1) If a person (except a person to whom subclause (3) applies) must lodge a return for levy for a month, the person must lodge the return within 1 month and 28 days after the end of the month to which the return relates.
Note: For offences in relation to returns, see section 24 of the Collection Act.
(2) If a person to whom subclause (3) applies must lodge a return for levy for a month, the person must lodge the return within 28 days after the end of the month to which the return relates.
Note: For offences in relation to returns, see section 24 of the Collection Act.
(3) This subclause applies to a person who is, or has been, indebted to the Commonwealth for $10 000 or more for levy due and unpaid.
(4) Subclause (3) ceases to apply to a person if the person's debt to the Commonwealth for levy due and unpaid remains below $10 000 for 3 consecutive months.
9 What must be included in a monthly return--agents and first purchasers
(1) In addition to the information required by regulation 10, a return lodged by a buying agent, selling agent or first purchaser for a month must state, in respect of the month:
(a) the total amount of levy payable for the leviable cattle; and
(b) the total amount of levy paid for the leviable cattle; and
(c) the information for bobby calves, lot - fed cattle and other cattle mentioned in subclauses (2), (3) and (4).
Note: For offences in relation to returns, see section 24 of the Collection Act.
(2) For bobby calves, the information is:
(a) how many bobby calves were bought or sold; and
(b) how many bobby calves on which levy is not payable were bought or sold; and
(c) how many leviable bobby calves were bought or sold; and
(d) the rate of levy payable for the leviable bobby calves; and
(e) the amount of levy payable for leviable bobby calves for the month; and
(f) the amount of levy paid for leviable bobby calves.
(3) For lot - fed cattle, the information is:
(a) how many lot - fed cattle were bought or sold; and
(b) how many lot - fed cattle on which levy is not payable were bought or sold; and
(c) how many leviable lot - fed cattle were bought or sold; and
(d) the rate of levy payable for leviable lot - fed cattle; and
(e) the amount of levy payable for leviable lot - fed cattle for the month; and
(f) the amount of levy paid for leviable lot - fed cattle.
(4) For cattle other than bobby calves or lot - fed cattle, the information is:
(a) how many cattle were bought or sold; and
(b) how many cattle on which levy is not payable were bought or sold; and
(c) how many leviable cattle were bought or sold; and
(d) the rates of levy payable for the leviable cattle; and
(e) the amount of levy payable for leviable cattle for the month; and
(f) the amount of levy paid for leviable cattle.
10 What must be included in a monthly return--processors
(1) In addition to the information required by regulation 10, a return lodged by a processor for a month must state, in respect of the month:
(a) the total amount of levy payable for the leviable cattle; and
(b) the total amount of levy paid for the leviable cattle; and
(c) the information for bobby calves, lot - fed cattle and other cattle mentioned in subclauses (2), (3), and (4).
Note: For offences in relation to returns, see section 24 of the Collection Act.
(2) For bobby calves, the information is:
(a) how many bobby calves were delivered or slaughtered; and
(b) how many bobby calves on which levy is not payable were delivered or slaughtered; and
(c) how many leviable bobby calves were delivered or slaughtered; and
(d) the rate of levy on the slaughter of the leviable bobby calves; and
(e) the amount of levy payable for the leviable bobby calves; and
(f) the amount of levy paid for the leviable bobby calves.
(3) For lot - fed cattle, the information is:
(a) how many lot - fed cattle were delivered or slaughtered; and
(b) how many lot - fed cattle on which levy is not payable were delivered or slaughtered; and
(c) how many leviable lot - fed cattle were delivered or slaughtered; and
(d) the rate of levy on the slaughter of the leviable lot - fed cattle; and
(e) the amount of levy payable for the leviable lot - fed cattle; and
(f) the amount of levy paid for the leviable lot - fed cattle.
(4) For cattle other than bobby calves or lot - fed cattle, the information is:
(a) how many cattle were delivered or slaughtered; and
(b) how many cattle on which levy is not payable were delivered or slaughtered; and
(c) how many leviable cattle were delivered or slaughtered; and
(d) the rate of levy on the slaughter of the leviable cattle; and
(e) the amount of levy payable for the leviable cattle; and
(f) the amount of levy paid for the leviable cattle.
11 When is levy due for payment--producers who lodge annual returns
For section 6 of the Collection Act, levy on a cattle transaction that is payable by a producer is due for payment:
(a) if a return for the levy year in which the cattle transaction took place is lodged within the period mentioned in clause 13 of this Schedule--on the day when the return is lodged; or
(b) if a return for the levy year in which the cattle transaction took place is not lodged within the period mentioned in clause 13 of this Schedule--on the last day of that period.
Note: For penalty for late payment, see section 15 of the Collection Act.
12 Who must lodge an annual return
A producer who completes a cattle transaction in a levy year (other than a transaction on which a buying agent, selling agent or first purchaser, or a processor, is liable to collect levy) must lodge a return for the levy year.
Note: For offences in relation to returns, see section 24 of the Collection Act.
13 When must an annual return be lodged
An annual return for a levy year must be lodged before 1 November in the next levy year.
Note: For offences in relation to returns, see section 24 of the Collection Act.
14 What must be included in an annual return--producers
(1) A reference to a dealing by a producer in this clause does not include a dealing on which someone else is liable to pay levy under section 7 of the Collection Act.
(2) In addition to the information required by regulation 10, a return lodged by a producer for a levy year must state, in respect of the levy year:
(a) the total amount of levy payable for the leviable cattle; and
(b) the total amount of levy paid for the leviable cattle; and
(c) the information for bobby calves, lot - fed cattle and other cattle mentioned in subclauses (3), (4) and (5).
Note: For offences in relation to returns, see section 24 of the Collection Act.
(3) For bobby calves, the information is:
(a) how many bobby calves were dealt with by the producer; and
(b) how many bobby calves on which levy is not payable were dealt with by the producer; and
(c) how many leviable bobby calves were dealt with by the producer; and
(d) the rate of levy on the leviable bobby calves; and
(e) the amount of levy payable on the leviable bobby calves; and
(f) the amount of levy paid on the leviable bobby calves.
(4) For lot - fed cattle, the information is:
(a) how many lot - fed cattle were dealt with by the producer; and
(b) how many leviable lot - fed cattle were dealt with by the producer; and
(c) how many lot - fed cattle on which levy is not payable were dealt with by the producer; and
(d) the rate of levy on the leviable lot - fed cattle; and
(e) the amount of levy payable on the leviable lot - fed cattle; and
(f) the amount of levy paid on the leviable lot - fed cattle.
(5) For cattle other than bobby calves and lot - fed cattle, the information is:
(a) how many cattle were dealt with by the producer; and
(b) how many cattle on which levy is not payable were dealt with by the producer; and
(c) how many leviable cattle were dealt with by the producer; and
(d) the rates of levy payable for the leviable cattle; and
(e) the amount of levy payable on the leviable cattle; and
(f) the amount of levy paid on the leviable cattle.
15 What records must be kept by producers
(1) A producer who is required to lodge an annual return for cattle transactions completed in a levy year must keep the following records in respect of that levy year:
(a) the personal details of each person to whom the cattle mentioned in the return were sold or delivered;
(b) details of each sale or delivery;
(c) a copy of the return;
(d) the information mentioned in paragraphs 14(2)(a) and (b) and subclauses 14(3), (4) and (5) of this Schedule.
(2) If a producer who is required to lodge a return for a levy year sells or delivers cattle to a related company in that levy year, the producer must keep the following records in respect of that levy year:
(a) the personal details of each person to whom the cattle mentioned in the return were sold;
(b) how many bobby calves were sold or delivered to the company;
(c) how many lot - fed cattle were sold or delivered to the company;
(d) how many other cattle were sold or delivered to the company.
(3) An offence under subclause (1) or (2) is an offence of strict liability.
Note 1: For strict liability , see section 6.1 of the Criminal Code.
Note 2: For offences in relation to how long records must be kept, see regulation 12.
16 What records must be kept by agents and first purchasers
(1) A buying agent, selling agent or first purchaser who is required to lodge a return for cattle transactions completed in a month must keep the following records in respect of that month:
(a) the personal details of each person from whom the cattle mentioned in the return were bought or to whom the cattle were sold;
(b) details of each purchase or sale;
(c) a copy of the return;
(d) the information mentioned in paragraphs 9(1)(a) and (b) and subclauses 9(2), (3) and (4) of this Schedule.
(2) An offence under subclause (1) is an offence of strict liability.
Note 1: For strict liability , see section 6.1 of the Criminal Code.
Note 2: For offences in relation to how long records must be kept, see regulation 12.
17 What records must be kept by processors
(1) A processor who is required to lodge a return for cattle transactions completed in a month must keep the following records in respect of that month:
(a) the personal details of the following:
(i) each person from whom the cattle mentioned in the return were bought;
(ii) each person on whose behalf cattle were slaughtered;
(iii) each person on whose behalf the processor had cattle slaughtered by another processor;
(b) details of each purchase or service kill arrangement;
(c) any statement given to the processor under clause 18 of this Schedule;
(d) a copy of the return;
(e) the information mentioned in paragraphs 10(1)(a) and (b) and subclauses 10(2), (3) and (4) of this Schedule.
(3) An offence under subclause (1) is an offence of strict liability.
Note 1: For strict liability , see section 6.1 of the Criminal Code.
Note 2: For offences in relation to how long records must be kept, see regulation 12.
18 Statement to be given to processor if levy is not payable
(1) If levy is not payable on the delivery of cattle to a processor for the reason mentioned in paragraph 5(2)(d) of Schedule 3 to the Excise Levies Act, the person on whose behalf the cattle are delivered must give the processor a written statement setting out:
(a) the personal details of the person on whose behalf the cattle are delivered; and
(b) how many lot - fed cattle were delivered; and
(c) how many bobby calves were delivered; and
(d) how many other cattle were delivered; and
(e) how many bobby calves on which levy is not payable were delivered; and
(f) how many lot - fed cattle on which levy is not payable were delivered; and
(g) how many other cattle on which levy is not payable were delivered.
Note: Paragraph 5(2)(d) of Schedule 3 to the Excise Levies Act provides that levy is not imposed on the delivery of cattle to a processor for slaughter on behalf of the person delivering the cattle if:
(a) the delivery occurs within 14 days after the cattle were or are acquired by that person; and
(b) the cattle are afterwards slaughtered; and
(c) the person continues to own the cattle immediately after their hot carcase weight, within the meaning of Schedule 1 to the Excise Levies Act, is determined or is taken, for the purposes of that Schedule, to have been determined, as the case requires.
(2) An offence under subclause (1) is an offence of strict liability.
Note: For strict liability , see section 6.1 of the Criminal Code .
19 Records to be kept by person on whose behalf cattle are delivered to a processor
(1) A person on whose behalf cattle mentioned in clause 15 of this Schedule are delivered to a processor must keep records of:
(a) the date of delivery; and
(b) for each lot of cattle:
(i) the personal details of the vendor from whom, or agent through whom, the cattle were bought; and
(ii) the date of the purchase.
(3) An offence under subclause (1) is an offence of strict liability.
Note 1: For strict liability , see section 6.1 of the Criminal Code.
Note 2: For offences in relation to how long records must be kept, see regulation 12.
19A Records to be kept--levy - free sale
(1) In this clause:
"export licence holder" means the holder of an export licence granted under section 191 of the Export Control Act 2020 .
(2) This clause applies if:
(a) in a levy year, an export licence holder deals with particular cattle by buying the cattle from, or selling the cattle to, another export licence holder; and
(b) because of subclause 1(3) of Schedule 3 to the Excise Levies Regulations, levy is not imposed on the sale.
(3) Each export licence holder must keep:
(a) records showing the personal details of the other export licence holder; and
(b) a copy of the bill of lading or a similar document showing details of the export of the cattle.
Note: Clause 1 of Schedule 3 to the Excise Levies Regulations provides that levy is not imposed on the sale of cattle by an export licence holder to another export licence holder if the cattle are exported 30 days or less after being acquired by the first export licence holder.
20 Cattle sold with real property
(1) If the ownership of cattle changes under a contract for the sale of an interest in real property and cattle on the property, and the sale is through a selling agent or a buying agent, but the contract does not state the number of cattle sold, the vendor must give a written notice to the agent setting out:
(a) the name and address of the person giving the notice; and
(b) the name and address of the buyer; and
(c) how many bobby calves were sold under the contract; and
(d) how many lot - fed cattle were sold under the contract; and
(e) how many other cattle were sold under the contract; and
(f) how many leviable bobby calves were sold under the contract; and
(g) how many leviable lot - fed cattle were sold under the contract; and
(h) how many leviable other cattle were sold under the contract; and
(i) how many bobby calves on which levy is not payable were sold under the contract; and
(j) how many lot - fed cattle on which levy is not payable were sold under the contract; and
(k) how many other cattle on which levy is not payable were sold under the contract.
(2) An offence under subclause (1) is an offence of strict liability.
Note: For strict liability , see section 6.1 of the Criminal Code .