11‑9 Levy payer11‑9 Levy payer

11‑9 Levy payer

Transfer of ownership of goats (1) The levy imposed by subclause 11‑6(1) on a transaction is payable by the person who owns the goats immediately before the transaction is entered into. Slaughter of goats (2) The levy imposed by subclause 11‑6(2) on the slaughter of goats at an abattoir is payable by the person who owns the goats immediately before the delivery to the abattoir. (3) The levy imposed by subclause 11‑6(3) on the slaughter of goats at an abattoir is payable by the proprietor of the abattoir. (4) The levy imposed by subclause 11‑6(4) on the slaughter of goats at an abattoir is payable by the person who owns the goats at the time of the slaughter.