14‑7 Exemptions from the levy14‑7 Exemptions from the levy

14‑7 Exemptions from the levy

Ownership exemption—related bodies corporate (1) Levy is not imposed by subclause 14‑6(1) in circumstances where there is a transfer of ownership of sheep or lambs between related bodies corporate, where the body corporate acquiring the sheep or lambs is not a proprietor of an abattoir. Ownership exemption—sheep or lambs not fit for human consumption (2) Levy is not imposed by subclause 14‑6(1) in circumstances where there is a transfer of ownership of sheep or lambs if: (a) the person acquiring the sheep or lambs is the proprietor of an abattoir; and (b) the sheep or lambs are not, at the time of the transfer of ownership, fit for human consumption because of the operation of a law of the Commonwealth, a State or a Territory. Ownership exemption—export licence holders (3) If levy is imposed by subclause 14‑6(1) in circumstances where there is a transfer of ownership of sheep or lambs to the holder of an export licence granted under section 191 of the Export Control Act 2020 (the first licence holder), levy is not imposed by that subclause in circumstances where there is any further transfer of ownership of the sheep or lambs to another holder of such a licence if: (a) the sheep or lambs are exported from Australia; and (b) the sheep or lambs are exported 30 days or less after being acquired by the first licence holder. Ownership exemption—sale price per head is less than $5 (4) Levy is not imposed by subclause 14‑6(1) on the sale of sheep or lambs if the sale price per head is less than $5. Ownership exemption—sheep or lambs intended for export (5) Levy is not imposed by subclause 14‑6(1) in circumstances where there is a transfer of ownership of sheep or lambs if the transfer occurs: (a) immediately before they are loaded, or during the period they are loaded, on a ship or aircraft in which they are intended to be exported; or (b) while they are on board a ship or aircraft in which they are intended to be exported. Ownership exemption—general exclusions (6) Levy is not imposed by subclause 14‑6(1) in circumstances where there is a transfer of ownership of sheep or lambs: (a) as a result of a sale or transfer ordered by a court in proceedings under the Family Law Act 1975; or (b) as a result of a gift of the sheep or lambs; or (c) by devolution on the death of the owner of the sheep or lambs; or (d) on the happening of events referred to in subsection 70‑100(1) of the Income Tax Assessment Act 1997. Slaughter exemption—continuing ownership (7) Levy is not imposed by subclause 14‑6(2) on the slaughter of sheep or lambs if: (a) the sheep or lambs are delivered to the abattoir for slaughter on behalf of the person who owns the sheep or lambs; and (b) the delivery occurs within 14 days after the acquisition of the sheep or lambs by that person; and (c) that person: (i) if the hot carcase weight of the carcases is determined by the proprietor of the abattoir—owns the carcases immediately after that hot carcase weight is determined; or (ii) otherwise—owns the carcases immediately after the slaughter. Slaughter exemption—sheep or lambs not fit for human consumption (8) Levy is not imposed by subclause 14‑6(2) on the slaughter of sheep or lambs if the sheep or lambs are not, at the time of the delivery to the abattoir, fit for human consumption because of the operation of a law of the Commonwealth, a State or a Territory. Slaughter exemption—personal consumption (9) Levy is not imposed by subclause 14‑6(3) or (4) on the slaughter of sheep or lambs for consumption by the owner of the sheep or lambs, members of the owner’s family or the owner’s employees.