14‑6 Imposition of sheep and lambs trans14‑6 Imposition of sheep and lambs transaction levy

14‑6 Imposition of sheep and lambs transaction levy

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

Note: The ownership of sheep or lambs may be transferred, for example, by sale.

Delivery and slaughter of sheep or lambs at an abattoir (2) Levy is imposed on the slaughter in Australia at an abattoir of sheep or lambs, where the sheep or lambs have been delivered to the abattoir other than because of a sale to the proprietor of the abattoir. Slaughter of sheep or lambs at an abattoir more than 30 days after purchase (3) Levy is imposed on the slaughter in Australia at an abattoir of sheep or lambs 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 sheep or lambs where no other transaction levy (4) Levy is imposed on the slaughter in Australia at an abattoir of sheep or lambs where: (a) prior to the slaughter, there has been no transaction entered into by which the ownership of the sheep or lambs 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.