9‑6 Imposition of cattle transaction lev9‑6 Imposition of cattle transaction levy

9‑6 Imposition of cattle transaction levy

Transfer of ownership of cattle (1) Levy is imposed on each transaction entered into by which the ownership of cattle is transferred from one person to another, where the cattle are in Australia at the time that transfer occurs.

Note: The ownership of cattle may be transferred, for example, by sale or gift.

Delivery and slaughter of cattle at an abattoir (2) Levy is imposed on the slaughter in Australia at an abattoir of cattle, where the cattle have been delivered to the abattoir other than because of a sale to the proprietor of the abattoir. Slaughter of cattle at an abattoir more than 60 days after purchase (3) Levy is imposed on the slaughter in Australia at an abattoir of cattle purchased by the proprietor of the abattoir and held by that proprietor for a period of more than 60 days after the day of the purchase and before the day of the slaughter. Slaughter of cattle where no other transaction levy (4) Levy is imposed on the slaughter in Australia at an abattoir of cattle where: (a) prior to the slaughter, there has been no transaction entered into by which the ownership of the cattle has been transferred from one person to another; and (b) the circumstances in relation to the slaughter are circumstances to which neither subclause (2) nor (3) applies.