22‑1 Imposition of macropod processing l22‑1 Imposition of macropod processing levy

22‑1 Imposition of macropod processing levy

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

Note: Some operations, such as identification of the macropods 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) Macropod means an animal of the family Macropodidae.