14‑9 Levy payer14‑9 Levy payer

14‑9 Levy payer

Transfer of ownership of sheep or lambs (1) The levy imposed by subclause 14‑6(1) on a transaction is payable by the person who owns the sheep or lambs immediately before the transaction is entered into. Slaughter of sheep or lambs (2) The levy imposed by subclause 14‑6(2) on the slaughter of sheep or lambs at an abattoir is payable by the person who owns the sheep or lambs immediately before the delivery to the abattoir. (3) The levy imposed by subclause 14‑6(3) on the slaughter of sheep or lambs at an abattoir is payable by the proprietor of the abattoir. (4) The levy imposed by subclause 14‑6(4) on the slaughter of sheep or lambs at an abattoir is payable by the person who owns the sheep or lambs at the time of the slaughter.