7‑1 Simplified outline of this Part7‑1 Simplified outline of this Part

7‑1 Simplified outline of this Part

General

Levies are imposed on various livestock. There are slaughter levies and transaction levies. There are also charges imposed under the Primary Industries (Customs) Charges Regulations 2024 on the export of livestock.

Multiple levies and charges may apply over the course of an animal’s life, including at the same point in time. There are different levy payers and charge payers.

The levies consist of various components. Amounts equal to levies collected are disbursed to the declared meat industry body, the declared meat processor body, the Rural Industries Research and Development Corporation, Animal Health Australia or the National Residue Survey Special Account for spending on different activities.

Buffaloes

Buffalo slaughter levy is imposed on the slaughter in Australia at an abattoir of buffaloes for human consumption. There are levy exemptions.

Cattle

There are 2 levies on cattle.

First, cattle slaughter levy is imposed on the slaughter in Australia at an abattoir of cattle for human consumption.

Second, cattle transaction levy is imposed:

(a) on each transaction entered into by which the ownership of cattle is transferred from one person to another; and

(b) on the slaughter in Australia at an abattoir of cattle in 3 different situations.

There are levy exemptions for both levies.

Deer

Deer slaughter levy is imposed on the slaughter in Australia at an abattoir of deer for human consumption. There are levy exemptions.

Goats

There are 2 levies on goats.

First, goat slaughter levy is imposed on the slaughter in Australia at an abattoir of goats for human consumption.

Second, goat transaction levy is imposed:

(a) on each transaction entered into by which the ownership of goats is transferred from one person to another; and

(b) on the slaughter in Australia at an abattoir of goats in 3 different situations.

There are levy exemptions for both levies.

Horses

There are 3 levies on horses.

First, horse slaughter levy is imposed on the slaughter in Australia at an abattoir of horses for human consumption. There are levy exemptions.

Second, thoroughbred horse levy is imposed on:

(a) a thoroughbred horse that is a mare if the mare is recorded in a mare return lodged with Racing Australia; and

(b) a thoroughbred horse that is a stallion if the stallion covers a mare and the covering is recorded in a declaration of service lodged with Racing Australia.