Turn the raw legal text into a practical explanation grounded in Carbon Credits (Carbon Farming Initiative—Beef Cattle Herd Management) Methodology Determination 2015.
Sections 25 and 26, as well as Schedule 1, allow for some flexibility in how the proponent can obtain the average liveweights that are to be entered into the calculator. However, it is expected that in most cases, the proponent will follow the following procedure.
For inputs to the calculator, whenever animals enter or leave the herd:
(a) they are treated as having entered or left at the mid-point of the month in which they entered or left;
(b) if they enter or leave by being bought or sold, the sale weights are used.
Animals that are born into the herd are entered into the calculator as having entered the herd by birth in the month in which they were branded, and are assigned a weight at branding of 75 kg.
In addition, there will be an annual muster at which all animals that are less than 3 years old, but are expected spend more than 12 months in the herd, will be weighed (or suitable samples of them will be weighed). The muster will take place within the period from 6 weeks before to 6 weeks after the assessment day. (For the first and last assessment days only, weights that are taken outside the period from 2 weeks before to 2 weeks after the assessment day must be adjusted by linear projection. This is because weights taken outside that period could produce discrepancies in the calculations for one assessment year that are not automatically corrected in the next.)
Animals over 3 years old will be taken to have the weights derived in accordance with paragraph (1)(e).
For animals that that are expected to spend less than 12 months in the herd, the proponent will wait until they are sold, and will then use linear projection under paragraph (1)(h) to derive weights for the assessment day. (Note that dates used for linear projection must be after the date of application and before the end of the crediting period.)
If the animals recorded by the muster are the same as the animals on the livestock inventory on the assessment day, these figures will be used as the input figures for the end of one year and the beginning of the next. However, if any animals enter or leave the herd:
(a) between the muster and the assessment day, where the muster is earlier; or
(b) between the assessment day and the muster, where the muster is later;
the arrivals and departures will be entered into the calculator in the normal way, for the assessment year in which they occur, and the input figures for the assessment day will be adjusted accordingly.
(1) For an input relating to the crediting period, the average liveweight of a weighing group must be ascertained by one of the following methods:
(a) weighing all the animals in the weighing group and calculating the average;
Section 25 - Carbon Credits (Carbon Farming Initiative—Beef Cattle Herd Management) Methodology Determination 2015 - Inputs relating to the crediting period | Zoe
(b) weighing all the animals in a statistically valid sample from the weighing group and estimating the average liveweight from the sample in accordance with, and to an accuracy that is consistent with, industry practice;
(c) for a weighing group with an input date at the start of the first assessment year of the herd—applying the average weight of the relevant livestock class of the herd as a whole, calculated in accordance with subsection (4);
(d) for a weighing group with an input date at the start of a later assessment year of the herd—applying the average weight of the relevant input group from the end of the previous year, identified in accordance with subsection (5);
(e) for cows or bulls aged 3 years or more—applying a figure derived in accordance with subsection (5) from the hot standard carcase weights of all animals of the relevant livestock class culled from the herd during the year of the input date;
(f) where the animals in the weighing class were bought or sold on the input date—calculating the average weight from the data in the relevant sale records or receipts;
(g) for a weighing class that consists of animals entering the herd by birth, and the input date is the date of their branding—applying a default branding weight of 75 kg;
(h) by linear projection in accordance with subsections (7) to (12).
Note 1: Values ascertained consistently with Accounting Standard AASB 141—Agriculture would be expected to comply with paragraph (b).
Note 2: If animals are bought or sold within 1 month before or after an assessment day, paragraph (f) allows sale records or receipts to be used for the assessment day input as well as the input for entering or leaving the herd (ie, the same weight may be used for both).
Note 3: For input groups to which paragraph (g) applies, see item 5 in Schedule 1.
Example 1: For paragraph (d), for a herd with an assessment day of 31 December, suppose a group of cattle that are in the livestock class of 1-2 year old steers at the start of year 2 are sold in August of year 2 when they are in the livestock class of 2-3 year old steers. Some of the animals had been in the herd for the whole of year 1, while others had been purchased in March of year 1 as steers less than one year old.
At the start of year 2, the animals form an input group requiring an average weight to be entered into the Calculator for the start of year 2. They could be divided into two weighing groups based on their history. The animals that had been in the herd for the whole of year 1 can be taken to have the average weight of 1-2 year-old steers that were entered into the Calculator for paragraph 2(d) of Schedule 1 at the end of the previous year. The rest of the animals can be taken to have the average weight that the under one year olds purchased in March of year 1 had reached by the end of that year, as entered into the Calculator for paragraph 6(b) of Schedule 1.
Example 2: A project proponent could collect all the data required for input weights as follows:
• within 6 weeks before or after the start of the first assessment year, take weights or sample weights of each livestock class (possibly relying on paragraph 1(c) and subsection (9))
• ensure that weights are recorded in the sale records or receipts for each sale or purchase
• within 6 weeks before or after the end of each assessment year, take weights or sample weights of each livestock class in the resident herd and in each group of animals that entered the herd during the year (possibly relying on paragraph 1(c) and subsection (10)).
Time of weighing—assessment days
(2) For an input date that is an assessment day, if average liveweight is to be ascertained under paragraph (1)(a), (b) or (c), the weighing must be done within the following periods:
(a) for the first assessment day and last assessment day (beginning of the first assessment year and end of the last assessment year)—within 2 weeks before or after the assessment day;
(b) for any other assessment day—within 6 weeks before or after the assessment day.
Time of weighing—other input dates
(3) For an input date that is not an assessment day, if average liveweight is to be ascertained under paragraph (1)(a), (b) or (c), the weighing must be done within the monthly period in which the input date falls.
Note: Subsections (2) and (3) are not relevant where the project proponent is using weights in sales records or receipts under paragraph (1)(f).
For the first assessment day, average weight of a livestock class may be used for all input groups in the class
(4) For the purposes of paragraph (1)(c), the project proponent may calculate the average liveweight of all animals in the herd of a particular livestock class at the start of the first assessment year of the herd by:
(a) weighing all the animals in the livestock class and calculating the average; or
(b) weighing all the animals in a statistically valid sample from the livestock class and estimating the average liveweight from the sample in accordance with, and to an accuracy that is consistent with, industry practice.
Using weights calculated for inputs at the end of one year in calculating inputs at the beginning of the next year
(5) For the purposes of paragraph (1)(d), an input group from the previous year is relevant to the weighing group if:
(a) the input date of the input group was the end of the previous year; and
(b) all the animals in the weighing group were in the input group.
Estimation using hot standard carcase weight and dress out percentage
(6) For the purposes of paragraph (1)(e), liveweight of a group of animals that are slaughtered may be estimated by converting hot standard carcase weights for the animals into liveweight using:
(a) the abattoir records of dress out percentage for the group of animals; or
(b) a default dress out percentage of 55%.
Linear projection from known weights
(7) Linear projection may be used to establish the average weight of a weighing group on an input date if there are two dates for the group, Date 1 and Date 2, such that:
(a) Date 1 is before Date 2; and
(b) for each of Date 1 and Date 2, either:
(i) it is an input date for the same group, and the average weight is available in accordance with this section, other than by use of linear projection (paragraph (1)(h) and this subsection); or
(ii) it is a monthly input day for subsection (6) of Schedule 1 and the average weight of the animals in the group can be established for the date using a method listed in paragraph (1)(a), (b) or (f), as if it were an input date; and
(c) there is no date between Date 1 and Date 2 that satisfies subparagraph (a)(i); and
(d) both dates are after the date of the relevant application and no later than the last day of the crediting period; and
(e) subsection (8), (9), (10) or (11) is satisfied.
Case A—General—dates on either side of input date and no more than 12 months apart
(8) This subsection is satisfied if:
(a) Date 1 is before the input date and Date 2 is after the input date; and
(b) the two dates are no more than 12 months apart.
Case B—Input date is the first assessment day—early or late muster
(9) This subsection is satisfied if:
(a) the input date is the start date of the first assessment year; and
(b) Date 1 is either 4 weeks before the input date or 4 weeks after the input date; and
(c) average liveweight for Date 1 is ascertained under paragraph (1)(a), (b) or (c) from weighing within 2 weeks before or after Date 1; and
(d) Date 2 is after the input date and no later than the next assessment day.
Note: If both Date 1 and Date 2 are after the input date, the average weights from those 2 dates will be projected back to the input date.
Case C—Input date is the last assessment day—early or late muster
(10) This subsection is satisfied if:
(a) the input date is the last day of the last assessment year; and
(b) Date 1 is before the input date and no earlier than the previous assessment day; and
(c) Date 2 is either 4 weeks before the input date or 4 weeks after the input date; and
(d) average liveweight for Date 2 is ascertained under paragraph (1)(a), (b) or (c) from weighing within 2 weeks before or after Date 2.
Note: If both Date 1 and Date 2 are before the input date, the average weights from those 2 dates will be projected forward to the input date.
Allowance for annual muster delayed by natural disturbance
(11) This subsection is satisfied if:
(a) the input date is an assessment day, other than the end of the last assessment year; and
(b) Date 1 is before the input date and no earlier than:
(i) if the project proponent applied subsection (9) to ascertain the average weights for the previous assessment day—the Date 2 used for that calculation; and
(ii) otherwise—the previous assessment day; and
(c) Date 2 is after the input date and no later than 3 months after the input date; and
(d) average liveweight for Date 2 is ascertained under paragraph (1)(a), (b) or (c) from weighing within 2 weeks before or after that date; and
(e) the Regulator has approved in writing the application of this provision to the input.
(12) The Regulator must not approve the application of subsection (11) unless it is satisfied, on the basis of evidence provided by the project proponent, that because of a natural disturbance or the expectation of a natural disturbance, it was not reasonably practicable for the project proponent to weigh the animals in the weighing group, or a statistically valid sample of the animals, within the period required by subsection (2) or (9).
Note: If the project proponent is unable to satisfy the Regulator of these matters, so that the average weight of the animals in the weighing group cannot be obtained, the abatement amount for the herd for the assessment year will be taken to be zero—see subsection 24(4).