Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) A person who lodges a return under Schedule 6 to the Collection Regulations about the export of cattle must include in the return details of:
(a) how much NRS customs levy was payable on the export of the cattle; and
(b) how much NRS customs levy was paid on the export of the cattle.
(2) A person who lodges a return under Schedule 7 to the Collection Regulations must include in the return details of:
(a) how much NRS excise levy was payable on any transaction, delivery or slaughter of cattle on which NRS excise levy is imposed that is mentioned in the return, showing separately:
(i) NRS levy payable on any transaction by which the ownership of cattle was transferred; and
(ii) NRS levy payable on any delivery of cattle to a processor; and
(iii) NRS levy payable on any slaughter of cattle; and
(iv) total NRS levy payable on all the transactions, deliveries and slaughter; and
(b) how much NRS excise levy was paid on the transactions, deliveries or slaughter, showing separately:
(i) NRS levy paid on any transaction by which the ownership of cattle was transferred; and
(ii) NRS levy paid on any delivery of cattle to a processor; and
(iii) NRS levy paid on any slaughter of cattle; and
(iv) total NRS levy paid on all the transactions, deliveries and slaughter.
Note: For offences in relation to returns, see section 24 of the Collection Act.