Primary Industries (Excise) Levies Regulations 2024
12‑6 Imposition of thoroughbred horse le12‑6 Imposition of thoroughbred horse levy
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12‑6 Imposition of thoroughbred horse levy
Mares (1) Levy is imposed on a thoroughbred horse that is a mare if the mare is recorded in a mare return lodged with Racing Australia, in a period of 12 months beginning on 1 March, for registration in the Australian Stud Book. Stallions (2) Levy is imposed on a thoroughbred horse that is a stallion if: (a) the stallion covers a mare; and (b) the covering is recorded in a declaration of service lodged with Racing Australia, in a period of 12 months beginning on 1 March, for registration in the Australian Stud Book; and (c) no previous covering of the mare by the stallion has been recorded in a declaration of service lodged with Racing Australia in that period. Definitions (3) Mare means a female horse aged 4 years or more. (4) Mare return means a mare return required to be lodged by the Rules of the Australian Stud Book. (5) Rules of the Australian Stud Book means the rules of the Australian Stud Book published by Racing Australia, as those rules are in force from time to time.
Note: The rules of the Australian Stud Book could in 2024 be viewed on the Australian Stud Book website (www.studbook.org.au).
(6) Australian Stud Book means the publication of that name, as in force from time to time, that: (a) contains the official records of thoroughbred bloodlines in Australia; and (b) is kept and maintained by Racing Australia. (7) Racing Australia means Racing Australia Limited (ACN 105 994 330). (8) A mare is covered by a stallion if the mare and stallion are joined for the purpose of breeding, even if a foal is not produced or is born deceased. (9) Declaration of service means a declaration of service, in respect of a stallion, required to be lodged by the Rules of the Australian Stud Book.