Primary Industries (Excise) Levies Regulations 2024
5‑2 Exemptions from the levy5‑2 Exemptions from the levy
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5‑2 Exemptions from the levy
(1) Levy is not imposed on laying chickens hatched at a hatchery in a financial year if less than 1,060 laying chickens are hatched at that hatchery in that year. (2) Levy is not imposed on laying chickens that die, or are destroyed, at the hatchery at which they were hatched within 48 hours after being hatched.
Note: The effect of this subclause is that the exemption does not apply to laying chickens that die, or are destroyed, within those 48 hours at a place other than the hatchery.
(3) Laying chickens covered by subclause (2) are not counted for the purposes of subclause (1).