9‑7 Exemptions from the levy9‑7 Exemptions from the levy

9‑7 Exemptions from the levy

Ownership exemption—dairy cattle (1) Levy is not imposed by subclause 9‑6(1) in circumstances where there is a transfer of ownership of dairy cattle from one person to another if: (a) both persons are licensed dairy farmers; or (b) either of those persons is a licensed dairy farmer and those cattle are being acquired for inclusion in, or eventual inclusion in, a herd of dairy cattle. Ownership exemption—related bodies corporate (2) Levy is not imposed by subclause 9‑6(1) in circumstances where there is a transfer of ownership of cattle between related bodies corporate, where the body corporate acquiring the cattle is not a proprietor of an abattoir. Ownership exemption—cattle not fit for human consumption (3) Levy is not imposed by subclause 9‑6(1) in circumstances where there is a transfer of ownership of cattle if: (a) the person acquiring the cattle is the proprietor of an abattoir; and (b) the cattle are not, at the time of the transfer of ownership, fit for human consumption because of the operation of a law of the Commonwealth, a State or a Territory. Ownership exemption—export licence holders (4) If levy is imposed by subclause 9‑6(1) in circumstances where there is a transfer of ownership of cattle to the holder of an export licence granted under section 191 of the Export Control Act 2020 (the first licence holder), levy is not imposed by that subclause in circumstances where there is any further transfer of ownership of the cattle to another holder of such a licence if: (a) the cattle are exported from Australia; and (b) the cattle are exported 30 days or less after being acquired by the first licence holder. Ownership exemption—cattle intended for export (5) Levy is not imposed by subclause 9‑6(1) in circumstances where there is a transfer of ownership of cattle if the transfer occurs: (a) immediately before they are loaded, or during the period they are loaded, on a ship or aircraft in which they are intended to be exported; or (b) while they are on board a ship or aircraft in which they are intended to be exported. Ownership exemption—general exclusions (6) Levy is not imposed by subclause 9‑6(1) in circumstances where there is a transfer of ownership of cattle: (a) as a result of a sale or transfer ordered by a court in proceedings under the Family Law Act 1975; or (b) by devolution on the death of the owner of the cattle; or (c) on the happening of events referred to in subsection 70‑100(1) of the Income Tax Assessment Act 1997. Slaughter exemption—continuing ownership (7) Levy is not imposed by subclause 9‑6(2) on the slaughter of cattle if: (a) the cattle are delivered to the abattoir for slaughter on behalf of the person who owns the cattle; and (b) the delivery occurs within 14 days after the acquisition of the cattle by that person; and (c) that person: (i) if the hot carcase weight of the carcases is determined by the proprietor of the abattoir—owns the carcases immediately after that hot carcase weight is determined; or (ii) otherwise—owns the carcases immediately after the slaughter. Slaughter exemption—cattle not fit for human consumption (8) Levy is not imposed by subclause 9‑6(2) on the slaughter of cattle if the cattle are not, at the time of the delivery to the abattoir, fit for human consumption because of the operation of a law of the Commonwealth, a State or a Territory. Slaughter exemption—personal consumption (9) Levy is not imposed by subclause 9‑6(4) on the slaughter of cattle (other than lot‑fed cattle) at an abattoir if: (a) the cattle are slaughtered for consumption: (i) by the person who owns the cattle at the time of the slaughter, members of that person’s household or that person’s employees; and (ii) on premises owned or occupied by that person; and (b) there is no sale or other transaction transferring ownership of the cattle, or any part or product of the carcase of the cattle, before, during or after the slaughter. General exemption—levy previously imposed on bobby calves (10) Levy is not imposed by clause 9‑6 in relation to particular bobby calves if levy under that clause has previously been imposed in relation to those bobby calves. (11) Bobby calf means a bovine animal (other than a buffalo or a head of lot‑fed cattle) where: (a) at the time of entry into the relevant transaction or of the slaughter, it is less than 30 days old; and (b) if slaughtered—the dressed weight of the carcase is 40 kilograms or less (with no adjustment of that weight to be made on account of shrinkage); and (c) if not slaughtered: (i) if its liveweight was determined at the time of entry into the relevant transaction—that liveweight is 80 kilograms or less; or (ii) otherwise—if it had been slaughtered at the time of entry into the relevant transaction, the dressed weight of the carcase would have been 40 kilograms or less (with no adjustment of that weight to be made on account of shrinkage); but does not include a calf at foot with a cow.