11‑6 Imposition of goat transaction levy11‑6 Imposition of goat transaction levy

11‑6 Imposition of goat transaction levy

Transfer of ownership of goats (1) Levy is imposed on each transaction entered into by which the ownership of goats is transferred from one person to another, where the goats are in Australia at the time that transfer occurs.

Note: The ownership of goats may be transferred, for example, by sale or gift.

Delivery and slaughter of goats at an abattoir (2) Levy is imposed on the slaughter in Australia at an abattoir of goats, where the goats have been delivered to the abattoir other than because of a sale to the proprietor of the abattoir. Slaughter of goats at an abattoir more than 30 days after purchase (3) Levy is imposed on the slaughter in Australia at an abattoir of goats purchased by the proprietor of the abattoir and held by that proprietor for a period of more than 30 days after the day of the purchase and before the day of the slaughter. Slaughter of goats where no other transaction levy (4) Levy is imposed on the slaughter in Australia at an abattoir of goats where: (a) prior to the slaughter, there has been no transaction entered into by which the ownership of the goats has been transferred from one person to another; and (b) the circumstances in relation to the slaughter are circumstances to which neither subclause (2) nor (3) applies.