22‑2 Exemptions from the levy22‑2 Exemptions from the levy

22‑2 Exemptions from the levy

Personal consumption (1) Levy is not imposed on the processing of macropods at a processing establishment if: (a) the macropods were killed on premises owned or occupied by the proprietor of the establishment; and (b) the macropods were killed for consumption: (i) by the proprietor, by any members of the proprietor’s household, by the proprietor’s employees or by animals owned by the proprietor; and (ii) on premises owned or occupied by the proprietor. Macropods of a certain species (2) Levy is not imposed on the processing of macropods at a processing establishment if the macropods are of the following species: (a) Thylogale billardierii, commonly known as the Tasmanian pademelon or rufous‑bellied pademelon; (b) Notamacropus rufogriseus, commonly known as the Bennett’s (red‑necked) wallaby.