21‑1 Imposition of game animal processin21‑1 Imposition of game animal processing levy

21‑1 Imposition of game animal processing levy

(1) Levy is imposed on the processing at a processing establishment in Australia of game animals that: (a) were killed in their habitat by a shot from a firearm; and (b) are processed for human consumption in or outside Australia.

Note: Some operations, such as identification of the game animals or bleeding, field‑dressing or cooling of the carcases, may occur in the field before the carcases are delivered to the processing establishment. These operations are not covered by subclause (1).

(2) Game animal means a pig or goat.