9‑9 Levy payer9‑9 Levy payer

9‑9 Levy payer

Transfer of ownership of cattle (1) The levy imposed by subclause 9‑6(1) on a transaction is payable by the person who owns the cattle immediately before the transaction is entered into. Slaughter of cattle (2) The levy imposed by subclause 9‑6(2) on the slaughter of cattle at an abattoir is payable by the person who owns the cattle immediately before the delivery to the abattoir. (3) The levy imposed by subclause 9‑6(3) on the slaughter of cattle at an abattoir is payable by the proprietor of the abattoir. (4) The levy imposed by subclause 9‑6(4) on the slaughter of cattle at an abattoir is payable by the person who owns the cattle at the time of the slaughter.