Sheep
(1) The rate of the levy imposed by subclause 14‑6(1), (2), (3) or (4) in relation to sheep is worked out using this table.
<table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><thead><tr><td colspan="2" style="border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Sheep and lambs transaction levy—sheep</span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Item</span></p></td><td style="width:91.42%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Rate of levy</span></p></td></tr></thead><tbody><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:91.42%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>For the sale of sheep where the sale price per head is $5 or more and $10 or less, the rate of levy on each head of sheep is the sum of the following components:</span></p><p class="Tablea"><span>(a) the sale price multiplied by 0.0087 (the marketing component);</span></p><p class="Tablea"><span>(b) the sale price multiplied by 0.0077 (the research and development component);</span></p><p class="Tablea"><span>(c) the sale price multiplied by 0.0018 (the biosecurity activity component);</span></p><p class="Tablea"><span>(d) zero (the biosecurity response component);</span></p><p class="Tablea"><span>(e) the sale price multiplied by 0.0018 (the National Residue Survey component)</span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:91.42%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>For the sale of sheep where the sale price per head is more than $10, the sum of the following components:</span></p><p class="Tablea"><span>(a) 8.7</span><span> </span><span>cents per head (the marketing component);</span></p><p class="Tablea"><span>(b) 7.7</span><span> </span><span>cents per head (the research and development component);</span></p><p class="Tablea"><span>(c) 1.8</span><span> </span><span>cents per head (the biosecurity activity component);</span></p><p class="Tablea"><span>(d) 0 cents per head (the biosecurity response component);</span></p><p class="Tabletext"><span>(e) 1.8</span><span> </span><span>cents per head (the National Residue Survey component)</span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3</span></p></td><td style="width:91.42%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>For any other cases in which the ownership of sheep is transferred, the sum of the following components:</span></p><p class="Tablea"><span>(a) 8.7</span><span> </span><span>cents per head (the marketing component);</span></p><p class="Tablea"><span>(b) 7.7</span><span> </span><span>cents per head (the research and development component);</span></p><p class="Tablea"><span>(c) 1.8</span><span> </span><span>cents per head (the biosecurity activity component);</span></p><p class="Tablea"><span>(d) 0 cents per head (the biosecurity response component);</span></p><p class="Tabletext"><span>(e) 1.8</span><span> </span><span>cents per head (the National Residue Survey component)</span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4</span></p></td><td style="width:91.42%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>For sheep that are slaughtered, the sum of the following components:</span></p><p class="Tablea"><span>(a) 8.7</span><span> </span><span>cents per head (the marketing component);</span></p><p class="Tablea"><span>(b) 7.7</span><span> </span><span>cents per head (the research and development component);</span></p><p class="Tablea"><span>(c) 1.8</span><span> </span><span>cents per head (the biosecurity activity component);</span></p><p class="Tablea"><span>(d) 0 cents per head (the biosecurity response component);</span></p><p class="Tabletext"><span>(e) 1.8</span><span> </span><span>cents per head (the National Residue Survey component)</span></p></td></tr></tbody></table>
Section 14‑8 Rate of the levy - Primary Industries (Excise) Levies Regulations 2024 - 14‑8 Rate of the levy | Zoe
(2) For the purposes of subclause (1), a ewe with a lamb at foot are together taken to be a single head of sheep.
Lambs
(3) The rate of the levy imposed by subclause 14‑6(1), (2), (3) or (4) in relation to lambs is worked out using this table.
<table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><thead><tr><td colspan="2" style="border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Sheep and lambs transaction levy—lambs</span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Item</span></p></td><td style="width:91.42%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Rate of levy</span></p></td></tr></thead><tbody><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:91.42%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>For the sale of lambs where the sale price per head is $5 or more and $75 or less, the rate of levy on each head of lambs is the sum of the following components:</span></p><p class="Tablea"><span>(a) the sale price multiplied by 0.012 (the marketing component);</span></p><p class="Tablea"><span>(b) the sale price multiplied by 0.0049333333 (the research and development component);</span></p><p class="Tablea"><span>(c) the sale price multiplied by 0.002 (the biosecurity activity component);</span></p><p class="Tablea"><span>(d) zero (the biosecurity response component);</span></p><p class="Tablea"><span>(e) the sale price multiplied by 0.0010666666 (the National Residue Survey component)</span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:91.42%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>For the sale of lambs where the sale price per head is more than $75, the sum of the following components:</span></p><p class="Tablea"><span>(a) 90 cents per head (the marketing component);</span></p><p class="Tablea"><span>(b) 37 cents per head (the research and development component);</span></p><p class="Tablea"><span>(c) 15 cents per head (the biosecurity activity component);</span></p><p class="Tablea"><span>(d) 0 cents per head (the biosecurity response component);</span></p><p class="Tabletext"><span>(e) 8 cents per head (the National Residue Survey component)</span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3</span></p></td><td style="width:91.42%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>For any other cases in which the ownership of lambs is transferred, the sum of the following components:</span></p><p class="Tablea"><span>(a) 62.6</span><span> </span><span>cents per head (the marketing component);</span></p><p class="Tablea"><span>(b) 11.3</span><span> </span><span>cents per head (the research and development component);</span></p><p class="Tablea"><span>(c) 1.4</span><span> </span><span>cents per head (the biosecurity activity component);</span></p><p class="Tablea"><span>(d) 0 cents per head (the biosecurity response component);</span></p><p class="Tabletext"><span>(e) 4.7 cents per head (the National Residue Survey component)</span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4</span></p></td><td style="width:91.42%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>For lambs that are slaughtered, the sum of the following components:</span></p><p class="Tablea"><span>(a) 62.6</span><span> </span><span>cents per head (the marketing component);</span></p><p class="Tablea"><span>(b) 11.3</span><span> </span><span>cents per head (the research and development component);</span></p><p class="Tablea"><span>(c) 1.4</span><span> </span><span>cents per head (the biosecurity activity component);</span></p><p class="Tablea"><span>(d) 0 cents per head (the biosecurity response component);</span></p><p class="Tabletext"><span>(e) 4.7 cents per head (the National Residue Survey component)</span></p></td></tr></tbody></table>
Definitions
(4) The sale price, per head of sheep or lambs, in relation to a transaction entered into by which the ownership of the sheep or lambs is transferred from one person to another, means:
(a) the price per head stated for the transaction, unless paragraph (b), (c) or (d) applies; or
(b) if the price stated for the transaction is a live‑weight sale price per kilogram—that price multiplied by the weight of the animal in kilograms; or
(c) if the price stated for the transaction is a hot carcase weight sale price per kilogram and that price includes the recovery value of the non‑carcase material—that price multiplied by the animal’s hot carcase weight in kilograms; or
(d) if the price stated for the transaction is a hot carcase weight sale price per kilogram and that price does not include the recovery value of the non‑carcase material—the sum of:
(i) that price multiplied by the animal’s hot carcase weight in kilograms; and
(ii) the amount identified as the recovery value of the non‑carcase material.
(5) Non‑carcase material means the skin, fleece, offal and other by‑products of a carcase that are sold or supplied to a buyer or buyers.
Rounding
(6) If the amount that would otherwise be the sale price, per head of sheep or lambs, is not a multiple of 10 cents, the sale price is to be rounded to the nearest multiple of 10 cents (rounding up if necessary).