Part 1
Preliminary
Part 1 Preliminary
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Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
This regulation sets administrative rules for collecting levies and charges from producers, processors, livestock agents, and first purchasers handling buffalo, cattle, sheep, lambs, and goats. It requires per‑animal payments, periodic returns, and five‑year recordkeeping (with some small‑sale exemptions), and enables audits and penalties; the levies fund industry research, quality assurance and national residue surveys.
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Direct links to the current provisions in Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Regulations 1998.
Part 1 Preliminary
1 Name of regulations [see Note 1]
These regulations are the Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live‑stock) Regulations 1998.
2 Commencement [see Note 1]
These regulations commence on the same day as Part 3 of the Australian Meat and Live-stock Industry Act 1997.
3 Interpretation
(1) In these regulations:
Collection Act means the Primary Industries Levies and Charges Collection Act 1991.
Secretary means the Secretary to the Department.
Note 1 Department means the Department administering these regulations — see Acts Interpretation Act 1901, ss 19A (3) (b) and 46. At present these regulations are administered by the Department of Primary Industries and Energy.
Note 2 The Secretary’s address is: The Secretary, Department of Primary Industries and Energy, Edmund Barton Building, BARTON, ACT 2600. The postal address of the Department is Locked Bag 4488, KINGSTON, ACT 2604.
(2) A word or phrase used in these regulations and in the Primary Industries Levies and Charges Collection Regulations has the same meaning in these regulations as it has in those regulations.
Part 2 Buffalo
4 Definitions for Part
In this Part:
Buffalo Export Charge Act means the Buffalo Export Charge Act 1997.
Buffalo Slaughter Levy Act means the Buffalo Slaughter Levy Act 1997.
charge means charge imposed by the Buffalo Export Charge Act.
chargeable buffalo means buffalo on which charge is imposed.
leviable buffalo means buffalo on the slaughter of which levy is imposed.
levy means levy imposed by the Buffalo Slaughter Levy Act.
return means a return referred to in regulation 10.
5 Who is a processor
Paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act applies to buffalo.
Note 1 The rate of levy imposed by the Buffalo Slaughter Levy Act is set by section 5 of that Act. At present the rate is $5.33 on the slaughter of each head of buffalo.
Note 2 The rate of charge imposed by the Buffalo Export Charge Act are set by section 6 of that Act. At present the rate is $5.33 on the export of each head of buffalo.
Note 3 Regulation numbers 6 and 7 are reserved.
8 When is levy or charge payable
(1) Levy payable on the slaughter of buffalo is payable on the last day for lodging the return for the slaughter.
(2) Charge payable on the export of buffalo is payable on the last day for lodging the return for the export.
Note For penalty, see section 15 of the Collection Act.
9 Liability of intermediaries
(1) Paragraph 7 (2) (b) of the Collection Act applies to buffalo.
(2) Buffalo are prescribed for subsection 7 (3) of the Collection Act.
10 Who must lodge return
(1) An exporting agent who exports buffalo in a month must lodge a return for the month.
(2) A producer who exports buffalo, other than buffalo for which an exporting agent is required to lodge a return, in a month must lodge a return for the month.
(3) A processor who slaughters buffalo for human consumption, or on whose behalf buffalo are slaughtered for human consumption, in a month must lodge a return for the month.
11 When and where return must be lodged
A return for a month must be lodged at the office of the Secretary by the 28th day of the next month.
12 What must be in return
(1) A return must be in the form of a declaration that the information in the return is correct in all material details.
(a) the month to which the return relates; and
(b) the full name and business or residential address of the person lodging the return (not a post office box address or a post office bag address); and
(e) any extra information required by regulation 13, 17 or 19.
13 Processors’ returns
(1) A processor who is required to lodge a return for buffalo slaughtered in a month must include in the return details of:
(a) how many buffalo were slaughtered in the month; and
(b) how many buffalo on which levy is not payable were slaughtered in the month; and
(c) how many leviable buffalo were slaughtered in the month; and
(d) the rate of levy payable on the leviable buffalo; and
(e) the total amount of levy payable on the leviable buffalo; and
(f) the total amount of levy paid on the leviable buffalo.
14 Processors’ records
(a) for buffalo purchased by the processor:
(i) a record of the full name and business or residential address of the person from whom the buffalo were purchased; and
(ii) details of each purchase; and
(b) for buffalo slaughtered by the processor on a service kill basis:
(i) a record of the full name and business or residential address of the person on whose behalf the buffalo were slaughtered; and
(ii) details of each service kill agreement; and
(iii) any statement given to the processor under regulation 15; and
15 Statement to be given at request of owner of abattoir
A person who, in a month, causes buffalo to be slaughtered at an abattoir owned by someone else must, if asked in writing by the owner of the abattoir, give the owner a written statement setting out:
(a) the name and business address of the person on whose behalf the buffalo are slaughtered; and
(b) how many leviable buffalo were slaughtered in the month; and
(c) how many buffalo on which levy is not payable were slaughtered in the month.
16 Owners of slaughtered buffalo — records
The owner of buffalo slaughtered at an abattoir in a month must keep a record of:
(a) the number of buffalo slaughtered in the month (other than buffalo mentioned in paragraph (b) or (c)); and
(b) the number of buffalo slaughtered that, under a law of the Commonwealth or of a State or Territory, were condemned or rejected by an inspector as unfit for human consumption; and
(c) the number of buffalo slaughtered for consumption by:
(i) the owner of the buffalo; or
(ii) members of the owner’s family; or
(iii) the owner’s employees; and
(d) the full name and business or residential address of the processor who slaughtered the buffalo; and
(e) details of each service kill agreement; and
(f) any statement given to the processor under regulation 15.
17 Producers’ returns
(1) A reference in this regulation to buffalo exported by a producer does not include buffalo on the export of which an exporting agent is liable, under section 7 of the Collection Act, to pay charge.
(2) A producer who is required to lodge a return for buffalo exported in a month must include in the return details of:
(a) how many buffalo were exported in the month; and
(b) how many buffalo on which charge is not payable were exported in the month; and
(c) how many chargeable buffalo were exported in the month; and
(d) the rate of charge payable on the chargeable buffalo; and
(e) the total amount of charge payable on the chargeable buffalo; and
(f) the total amount of charge paid on the chargeable buffalo.
18 Producers’ records
A producer who is required to lodge a return for buffalo exported in a month must keep:
(a) bills of lading or similar documents showing details of buffalo exported in the month; and
(i) the full name and business or residential address of the person to whom the buffalo were exported; and
19 Exporting agents’ returns
An exporting agent who is required to lodge a return for buffalo exported in a month must include in the return details of:
(a) how many buffalo were exported in the month; and
(b) how many buffalo on which charge is not payable were exported in the month; and
(c) how many chargeable buffalo were exported in the month; and
(d) the rate of charge payable on the chargeable buffalo; and
(e) the total amount of charge payable on the chargeable buffalo; and
(f) the total amount of charge paid on the chargeable buffalo.
20 Exporting agents’ records
(a) bills of lading or similar documents showing details of buffalo exported in the month; and
(i) the full name and business or residential address of the person on whose behalf the buffalo were exported; and
(ii) the full name and business or residential address of the person to whom the buffalo were exported; and
Part 3 Cattle
21 Definitions for Part
(1) In this Part:
annual return means a return referred to in regulation 29.
Beef Levy Act means the Beef Production Levy Act 1990.
bobby calf has the meaning given by the Cattle Transactions Levy Act.
cattle has the meaning given by the Cattle Transactions Levy Act.
Cattle (Exporters) Export Charge Act means the Cattle (Exporters) Export Charge Act 1997.
Cattle (Producers) Export Charges Act means the Cattle (Producers) Export Charges Act 1997.
Cattle Transactions Levy Act means the Cattle Transactions Levy Act 1997.
charge means charge imposed by the Cattle (Producers) Export Charges Act.
chargeable bobby calves means bobby calves on the export of which charge is imposed.
chargeable cattle means cattle on the export of which charge is imposed.
chargeable lot-fed cattle means lot-fed cattle on the export of which charge is imposed.
deal, for cattle, means sell, deliver to a processor or slaughter.
leviable bobby calves means bobby calves involved in a transaction on which levy is imposed.
leviable cattle means cattle involved in a transaction on which levy is imposed.
leviable lot-fed cattle means lot-fed cattle involved in a transaction on which levy is imposed.
levy means levy imposed by the Cattle Transactions Levy Act.
lot-fed cattle means grain fed cattle that have GF or GFYG certification, or third party audited certification approved by AUS-MEAT, attesting that the cattle have been fed to at least the AUS-MEAT minimum standards for grain fed beef.
monthly return means a return referred to in regulation 31.
producer, for cattle, does not include a person who is taken to be the producer of the cattle for the Collection Act under paragraph 4 (2) (b) or (c) of that Act.
return means an annual return or a monthly return.
sale, of cattle, includes any transaction by which the ownership of the cattle is transferred.
transaction, for cattle, includes any activity mentioned in subsection 6 (1) of the Cattle Transactions Levy Act done in relation to the cattle.
(2) For this Part, the question of whether companies were or are related to each other is to be determined as set out in section 5 of the Cattle Transactions Levy Act.
Note Section 5 of the Cattle Transactions Levy Act provides that this question is to be determined in the same manner as the question whether 2 corporations are related to each other is determined under the Corporations Law.
22 Who is a processor
Paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act applies to cattle.
23 Beef production levy
(1) For subsection 5A (1) of the Beef Levy Act, no amount of levy is payable by owners of cattle under that Act.
(2) For paragraph 6 (1) (a) of the Beef Levy Act, the amount is 0.74 cents.
(3) For paragraph 6 (1) (b) of the Beef Levy Act, the amount is 0.247 cents.
Note Subsection 5A (2) of the Beef Levy Act provides that, despite subregulations (2) and (3), no amount of levy is payable while subregulation (1) is in force.
24 Cattle transactions levy
(1) For paragraph 7 (3) (a) of the Cattle Transactions Levy Act, the amount is $1.95.
(2) For paragraph 7 (3) (b) of the Cattle Transactions Levy Act, the amount is $0.93.
Note The other rates of levy imposed by the Cattle Transactions Levy Act are set by section 7 of that Act. At present the total rates are 64 cents per head for leviable bobby calves and $3.18 per head for other cattle.
24A Cattle transactions levy — exemption
For paragraph 6 (2) (h) of the Cattle Transactions Levy Act, levy is not imposed on the slaughter of cattle (other than lot-fed cattle) by a processor for home consumption if:
(a) the cattle are slaughtered on premises owned or occupied by the processor; and
(b) immediately before the slaughter the cattle were owned by the processor and kept on the premises; and
(c) there is no sale or other transaction transferring ownership of the cattle, or any part or product of the carcase of the cattle, on or after the slaughter.
25 Cattle (exporters) export charge
(1) For subsection 5 (1) of the Cattle (Exporters) Export Charge Act, no amount of charge is payable under that Act by exporters of cattle.
(2) For paragraph 6 (1) (a) of the Cattle (Exporters) Export Charge Act, the amount is 0.7 cents.
(3) For paragraph 6 (1) (b) of the Cattle (Exporters) Export Charge Act, the amount is 0.247 cents.
Note 1 Subsection 5 (2) of the Cattle (Exporters) Export Charge Act provides that, despite subregulations (2) and (3), no amount of charge is payable while subregulation (1) is in force.
Note 2 The rates of charge imposed by the Cattle (Producers) Export Charges Act are set by section 5 of that Act. At present the rates are 64 cents per head for chargeable bobby calves and $3.18 per head for other cattle.
Note 3 Regulation number 26 is reserved.
27 When is levy or charge payable
(1) Levy payable on a cattle transaction is payable on the last day for lodging the return for the transaction.
(2) Charge payable on the export of cattle is payable on the last day for lodging the return for the export.
Note 1 For penalty, see s 15 of the Collection Act.
Note 2 Monthly returns for levy are due on or before the 28th day of the month after the month in which the transaction takes place. However, if the person who must make the return is not in debt to the Commonwealth for $10,000 or more for unpaid levy, and was not in debt for unpaid levy for $10,000 or more at any time for the previous 2 months, the person need not lodge the return until the 28th day of the second month after the month in which the transaction takes place — see regulation 32.
Note 3 Monthly returns for charge are due on or before the 28th day of the month after the month in which the export takes place — see regulation 32A.
28 Liability of intermediaries
(1) Paragraph 7 (2) (b) of the Collection Act applies to cattle.
(2) Cattle are prescribed for subsection 7 (3) of the Collection Act.
29 Who must lodge annual return
A producer who completes a cattle transaction in a financial year (other than a transaction on which a buying agent, selling agent or first purchaser, or a processor, is liable to pay levy) must lodge a return for the financial year.
30 When and where annual return must be lodged
An annual return for a financial year must be lodged at the office of the Secretary before 1 November in the next financial year.
31 Who must lodge monthly return
(1) An exporting agent who exports cattle in a month must lodge a return for the month.
(2) A producer who exports cattle, other than cattle for which an exporting agent is required to lodge a return, in a month must lodge a return for the month.
(3) A buying agent, selling agent or first purchaser who buys or sells cattle in a month must lodge a return for the month.
(4) A processor who slaughters cattle, or to whom cattle are delivered, or on whose behalf cattle are slaughtered by, or delivered to, another processor, in a month must lodge a return for the month.
32 When and where monthly return for levy must be lodged
(1) If a person to whom subregulation (3) does not apply must lodge a monthly return for levy for a month, the person must lodge it at the office of the Secretary on or before the 28th day of the second month after the month that the return is about.
(2) If a person to whom subregulation (3) applies must lodge a monthly return for levy for a month, the person must lodge it at the office of the Secretary on or before the 28th day of the month after the month that the return is about.
(3) This subregulation applies to a person who is, or has been, indebted to the Commonwealth for $10,000 or more for levy due and unpaid.
(4) Subregulation (3) ceases to apply to a person if the person’s debt to the Commonwealth for levy due and unpaid remains below $10,000 for 3 consecutive months.
32A When and where monthly return for charge must be lodged
A monthly return for charge for a month must be lodged at the office of the Secretary on or before the 28th day of the month after the month that the return is about.
33 What must be in return
(1) A monthly return, or an annual return, must be in the form of a declaration that the information in the return is correct in all material details.
(a) the month or financial year to which the return relates; and
(b) the full name and business or residential address of the person lodging the return (not a post office box address or a post office bag address); and
(e) any extra information required by regulation 34, 36, 38, 43 or 45.
34 Producers’ annual returns
(1) A reference to a dealing by a producer in this regulation does not include a dealing on which someone else is liable to pay levy under section 7 of the Collection Act.
(2) A producer who is required to lodge a return for cattle transactions completed in a financial year must include in the return details of:
(a) how many bobby calves were dealt with by the producer in the year; and
(b) how many lot-fed cattle were dealt with by the producer in the year; and
(c) how many other cattle were dealt with by the producer in the year; and
(d) how many bobby calves on which levy is not payable were dealt with by the producer in the year; and
(e) how many lot-fed cattle on which levy is not payable were dealt with by the producer in the year; and
(f) how many other cattle on which levy is not payable were dealt with by the producer in the year; and
(g) how many leviable bobby calves were dealt with by the producer in the year; and
(h) how many leviable lot-fed cattle were dealt with by the producer in the year; and
(i) how many other leviable cattle were dealt with by the producer in the year; and
(j) the rates of levy payable for the leviable cattle; and
(k) the total amount of levy payable for the leviable cattle; and
(l) the total amount of levy paid for the leviable cattle.
35 Producers’ records
(1) A producer who is required to lodge an annual return for cattle transactions completed in a financial year must keep:
(a) a record of the full name and business or residential address of each person to whom the cattle were sold or delivered; and
(b) details of each sale or delivery; and
(2) If a producer who is required to lodge a return for a financial year sells or delivers cattle to a related company in the year, the producer must keep records showing:
(a) the full name and business or residential address of the person to whom the cattle were sold; and
(b) how many bobby calves were sold or delivered to the company in the year; and
(c) how many lot-fed cattle were sold or delivered to the company in the year; and
(d) how many other cattle were sold or delivered to the company in the year.
36 Agents’ and first purchasers’ returns
(1) A buying agent, selling agent or first purchaser who is required to lodge a return for cattle transactions completed in a month must include in the return details of:
(a) how many bobby calves were bought or sold in the month; and
(b) how many lot-fed cattle were bought or sold in the month; and
(c) how many other cattle were bought or sold in the month; and
(d) how many bobby calves on which levy is not payable were bought or sold in the month; and
(e) how many lot-fed cattle on which levy is not payable were bought or sold in the month; and
(f) how many other cattle on which levy is not payable were bought or sold in the month; and
(g) how many leviable bobby calves were bought or sold in the month; and
(h) how many leviable lot-fed cattle were bought or sold in the month; and
(i) how many other leviable cattle were bought or sold in the month; and
(j) the rates of levy payable for the leviable cattle; and
(k) the total amount of levy payable for the leviable cattle; and
(l) the total amount of levy paid for the leviable cattle.
37 Agents’ and first purchasers’ records
A buying agent, selling agent or first purchaser who is required to lodge a return for a month must keep:
(a) a record of the full name and business or residential address of each person from whom the cattle were bought or to whom the cattle were sold; and
(b) details of each purchase or sale; and
38 Processors’ returns
(1) A processor who is required to lodge a return for cattle transactions completed in a month must include in the return details of:
(a) how many bobby calves were delivered or slaughtered in the month; and
(b) how many lot-fed cattle were delivered or slaughtered in the month; and
(c) how many other cattle were delivered or slaughtered in the month; and
(d) how many bobby calves on which levy is not payable were delivered or slaughtered in the month; and
(e) how many lot-fed cattle on which levy is not payable were delivered or slaughtered in the month; and
(f) how many other cattle on which levy is not payable were delivered or slaughtered in the month; and
(g) how many leviable bobby calves were delivered or slaughtered in the month; and
(h) how many leviable lot-fed cattle were delivered or slaughtered in the month; and
(i) how many other leviable cattle were delivered or slaughtered in the month; and
(j) the rates of levy payable on the leviable cattle; and
(k) the total amount of levy payable on the leviable cattle; and
(l) the total amount of levy paid on the leviable cattle.
39 Processors’ records
(a) a record of the full name and business or residential address of each person:
(i) from whom the cattle were bought; or
(ii) on whose behalf the cattle were slaughtered; and
(b) for cattle slaughtered by someone else — a record of the full name and business or residential address of the person who slaughtered the cattle; and
(c) details of each purchase or service kill arrangement; and
(d) any statement under regulation 40 given to the processor for the month; and
(e) a copy of the return.
40 Statement to be given if levy not payable
If levy is not payable on the delivery of cattle to a processor for the reason mentioned in paragraph 6 (2) (d) of the Cattle Transactions Levy Act, the person on whose behalf the cattle are delivered must give the processor a written statement setting out:
(a) the name and business address of the person on whose behalf the cattle are delivered; and
(b) how many lot-fed cattle were delivered; and
(c) how many bobby calves were delivered; and
(d) how many other cattle were delivered; and
(e) how many bobby calves on which levy is not payable were delivered; and
(f) how many lot-fed cattle on which levy is not payable were delivered; and
(g) how many other cattle on which levy is not payable were delivered.
41 Records to be kept by person on whose behalf cattle are delivered to a processor
A person on whose behalf cattle mentioned in regulation 40 are delivered to a processor must keep records of:
(a) the date of delivery; and
(b) for each head of cattle:
(i) the name and address of the vendor from whom, or agent through whom, the cattle were bought; and
(ii) the date of the purchase.
42 Cattle sold with real property
(1) If the ownership of cattle changes under a contract for the sale of an interest in real property and cattle on the property, and the sale is through a selling agent or a buying agent, but the contract does not state the number of cattle sold, the vendor must give a written notice to the agent setting out:
(a) the name and address of the person giving the notice; and
(b) the name and address of the buyer; and
(c) how many bobby calves were sold under the contract; and
(d) how many lot-fed cattle were sold under the contract; and
(e) how many other cattle were sold under the contract; and
(f) how many leviable bobby calves were sold under the contract; and
(g) how many leviable lot-fed cattle were sold under the contract; and
(h) how many leviable other cattle were sold under the contract; and
(i) how many bobby calves on which levy is not payable were sold under the contract; and
(j) how many lot-fed cattle on which levy is not payable were sold under the contract; and
(k) how many other cattle on which levy is not payable were sold under the contract.
43 Producers’ returns
(1) A reference to export of cattle by a producer in this regulation does not include export of cattle on which an exporting agent is liable to pay charge under section 7 of the Collection Act.
(2) A producer who is required to lodge a return for cattle exported in a month must include in the return details of:
(a) how many bobby calves were exported in the month; and
(b) how many lot-fed cattle were exported in the month; and
(c) how many other cattle were exported in the month; and
(d) how many bobby calves on which charge is not payable were exported in the month; and
(e) how many lot-fed cattle on which charge is not payable were exported in the month; and
(f) how many other cattle on which charge is not payable were exported in the month; and
(g) how many chargeable bobby calves were exported in the month; and
(h) how many chargeable lot-fed cattle were exported in the month; and
(i) how many other chargeable cattle were exported in the month; and
(j) the rates of charge payable on the chargeable cattle; and
(k) the total amount of charge payable on the chargeable cattle; and
(l) the total amount of charge paid on the chargeable cattle.
44 Producers’ records
A producer who is required to lodge a return for cattle exported in a month must keep:
(a) bills of lading or similar documents showing details of cattle exported in the month; and
(i) the full name and business or residential address of the person to whom the cattle were exported; and
45 Exporting agents’ returns
(1) An exporting agent who is required to lodge a return for cattle exported in a month must include in the return details of:
(a) how many bobby calves were exported in the month; and
(b) how many lot-fed cattle were exported in the month; and
(c) how many other cattle were exported in the month; and
(d) how many bobby calves on which charge is not payable were exported in the month; and
(e) how many lot-fed cattle on which charge is not payable were exported in the month; and
(f) how many other cattle on which charge is not payable were exported in the month; and
(g) how many chargeable bobby calves were exported in the month; and
(h) how many chargeable lot-fed cattle were exported in the month; and
(i) how many other chargeable cattle were exported in the month; and
(j) the rates of charge payable on the chargeable cattle; and
(k) the total amount of charge payable on the chargeable cattle; and
(l) the total amount of charge paid on the chargeable cattle.
46 Exporting agents’ records
(a) bills of lading or similar documents showing details of cattle exported in the month; and
(i) the full name and business or residential address of the person on whose behalf the cattle were exported; and
(ii) the full name and business or residential address of the person to whom the cattle were exported; and
Part 4 Live-stock
47 Definitions for Part [see Note 2]
(1) In this Part:
annual return means a return referred to in regulation 66.
charge means charge imposed by the Live-stock (Producers) Export Charges Act or the NRS (Sheep, Lambs and Goats Export) Levy Act.
chargeable goats means goats on the export of which charge is imposed.
chargeable lambs means lambs on the export of which charge is imposed.
chargeable live-stock means live-stock on the export of which charge is imposed.
chargeable sheep means sheep on the export of which charge is imposed.
deal, for live-stock, means sell, deliver to a processor or slaughter.
leviable goats means goats involved in a transaction on which levy is imposed.
leviable lambs means lambs involved in a transaction on which levy is imposed.
leviable live-stock means live-stock involved in a transaction on which levy is imposed.
leviable sheep means sheep involved in a transaction on which levy is imposed.
levy means levy imposed by the Live-stock Transactions Levy Act.
live-stock has the meaning given by the Live-stock Transactions Levy Act.
Live-stock (Exporters) Export Charge Act means the Live‑stock (Exporters) Export Charge Act 1997.
Live-stock (Producers) Export Charges Act means the Live‑stock (Producers) Export Charges Act 1997.
Live-stock Slaughter Levy Act means the Live-stock Slaughter (Processors) Levy Act 1997.
Live-stock Transactions Levy Act means the Live-stock Transactions Levy Act 1997.
monthly return means a return referred to in regulation 68.
producer does not include:
(a) a person mentioned in paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act; or
(b) a person who is taken to be a producer for the Collection Act under paragraph 4 (2) (d) of that Act.
return means an annual return or a monthly return.
sale, of live-stock, includes any transaction by which the ownership of the live-stock is transferred.
transaction, for live-stock, includes any activity mentioned in subsection 5 (1) of the Live-stock Transactions Levy Act done in relation to the live-stock.
(2) For this Part, the question of whether companies were or are related to each other is to be determined as set out in section 4 of the Live-stock Transactions Levy Act.
Note Section 4 of the Live-stock Transactions Levy Act provides that this question is to be determined in the same manner as the question whether 2 corporations are related to each other is determined under the Corporations Law.
48 Who is a processor
Paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act applies to live-stock.
49 Live-stock transactions levy
(1) For paragraph 5 (2) (f) of the Live-stock Transactions Levy Act, levy is not imposed on the sale of live-stock if the sale price of the live-stock is less than $5 per head.
(2) For paragraph 5 (2) (f) of the Live-stock Transactions Levy Act, levy is not imposed on the slaughter of live-stock by a processor for home consumption if:
(a) the live-stock are slaughtered on premises owned or occupied by the processor; and
(b) immediately before the slaughter the live-stock were owned by the processor and kept on the premises; and
(c) there is no sale or other transaction transferring ownership of the live-stock, or any part or product of the carcase of the live-stock, on or after the slaughter.
50 Rates of transaction levy and NRS transaction levy — sheep
(1) For a sheep transaction that is a sale in which the sale price (whether the sale price is expressed as live-weight sale price or hot carcase weight sale price) of the sheep is $5.00 or more per head:
(a) for paragraph 6 (1) (a) of the Live-stock Transactions Levy Act, the amount is the amount in column 2 of the item in Schedule 1 that refers to the sale price per head (or, if the sale price is not an integer multiple of 10 cents, the sale price rounded up to the next higher integer multiple of 10 cents) of the sheep the subject of the transaction; and
(b) for paragraph 6 (1) (b) of that Act, the amount is the amount in column 3 of that item; and
(c) for paragraphs 6 (1) (c) of that Act, the amount is the amount in column 4 of that item.
Note Levy is not imposed on a live-stock transaction if the sale price is less than $5.00 per head — see r 49 and s 5 (2) (f) of the Live-stock Transactions Levy Act.
(2) For subregulation (1):
(a) sale includes the sale of live-stock together with the sale of real property; and
(b) hot carcase weight means the weight of the carcase within 2 hours after slaughter; and
(c) hot carcase weight sale price means the price of the hot carcase weight, including the recovery value of the skin, fleece, offal and other by-products sold or supplied to the person buying the meat of the carcase, whether the recovery value is:
(i) included in the agreed price per kilogram for the carcase; or
(ii) identified separately.
(3) Subregulation (1) does not apply to a sale of sheep if levy is imposed on the sale by the Live-stock Transactions Levy Act, but no sale price is given in the transaction to the sheep concerned.
(4) For a sheep transaction to which subregulation (1) does not apply, or a delivery or slaughter of sheep referred to in paragraph 5 (1) (b), (c) or (d) of the Live-stock Transactions Levy Act:
(a) the amount for paragraph 6 (1) (a) of that Act is 8.7 cents; and
(b) the amount for paragraph 6 (1) (b) of that Act is 7.7 cents; and
(c) the amount for paragraph 6 (1) (c) of that Act is 1.8 cents.
51 Rates of transaction levy and NRS transaction levy — lambs
(1) For a lamb transaction that is a sale in which the sale price (whether the sale price is expressed as live-weight sale price or hot carcase weight sale price) of the lambs is $5.00 or more per head:
(a) for paragraph 7 (a) of the Live-stock Transactions Levy Act, the amount is the amount in column 2 of the item in Schedule 2 that refers to the sale price per head (or, if the sale price is not an integer multiple of 10 cents, the sale price rounded up to the next higher integer multiple of 10 cents) of the lambs the subject of the transaction; and
(b) for paragraph 7 (b) of that Act, the amount is the amount in column 3 of that item; and
(c) for paragraph 7 (c) of that Act, the amount is the amount in column 4 of that item.
Note Levy is not imposed on a live-stock transaction if the sale price is less than $5.00 per head — see r 49 and s 5 (2) (f) of the Live-stock Transactions Levy Act.
(2) For subregulation (1):
(a) sale includes the sale of live‑stock together with the sale of real property; and
(b) hot carcase weight means the weight of the carcase within 2 hours after slaughter; and
(c) hot carcase weight sale price means the price of the hot carcase weight, including the recovery value of the skin, fleece, offal and other by-products sold or supplied to the person buying the meat of the carcase, whether the recovery value is:
(i) included in the agreed price per kilogram for the carcase; or
(ii) identified separately.
(2A) However, despite anything in these Regulations, the rate of levy imposed by subregulation (1) is halved.
Note If Sch 18 to the Primary Industries (Excise) Levies Act 1999 is continued in force after 30 June 2000, it is intended that levy at the rate provided by subr (2A) be continued in force to 31 August 2001.
(3) Subregulation (1) does not apply to a sale of lambs if levy is imposed on the sale by the Live-stock Transactions Levy Act, but no sale price is given in the transaction to the lambs concerned.
(4) For a lamb transaction to which subregulation (1) does not apply, or a delivery or slaughter of lambs referred to in paragraph 5 (1) (b), (c) or (d) of the Live-stock Transactions Levy Act:
(a) the amount for paragraph 7 (a) of that Act is 62.6 cents; and
(b) the amount for paragraph 7 (b) of that Act is 11.3 cents; and
(c) the amount for paragraph 7 (c) of that Act is 1.4 cents.
(5) However, despite anything in these Regulations, the rate of levy imposed by subregulation (4) is halved.
Note If Sch 18 to the Primary Industries (Excise) Levies Act 1999 is continued in force after 30 June 2000, it is intended that levy at the rate provided by subr (5) be continued in force to 31 August 2001.
52 Rate of levy — goats
(1) For paragraph 8 (1) (a) of the Live-stock Transactions Levy Act, the amount is 19.7 cents.
(2) For paragraph 8 (1) (b) of the Live-stock Transactions Levy Act, the amount is 10.5 cents.
(3) For paragraph 8 (1) (c) of the Live-stock Transactions Levy Act, the amount is 4.5 cents.
53 Live-stock slaughter levy
For subsection 5 (1) of the Live-stock Slaughter Levy Act, no amount of levy is payable by processors of live-stock under that Act.
Note Subsection 5 (2) of the Live-stock Slaughter Levy Act provides that, despite regulations 54 to 56, no amount of levy is payable while regulation 53 is in force.
54 Rate of live-stock slaughter levy — sheep
(1) For paragraph 6 (a) of the Live-stock Slaughter Levy Act, the amount is 7.75 cents.
(2) For paragraph 6 (b) of the Live-stock Slaughter Levy Act, the amount is 3.125 cents.
55 Rate of live-stock slaughter levy — lambs
(1) For paragraph 7 (a) of the Live-stock Slaughter Levy Act, the amount is 18.25 cents.
(2) For paragraph 7 (b) of the Live-stock Slaughter Levy Act, the amount is 3.125 cents.
56 Rate of live-stock slaughter levy — goats
(1) For paragraph 8 (a) of the Live-stock Slaughter Levy Act, the amount is 5.425 cents.
(2) For paragraph 8 (b) of the Live-stock Slaughter Levy Act, the amount is 3.125 cents.
57 Rates of producers export charge — sheep
(1) For this regulation, the value per head of sheep being exported is taken to be the free-on-board value per head of the sheep.
(2) For the export of sheep valued at $5.00 or more per head:
(a) for paragraph 5 (a) of the Live‑stock (Producers) Export Charges Act, the amount is the amount in column 2 of the item in Schedule 1 that refers to the value per head (or, if the value is not an integer multiple of 10 cents, the value rounded up to the next higher integer multiple of 10 cents) of the sheep exported; and
(b) for paragraph 5 (b) of that Act, the amount is the amount in column 3 of that item; and
(c) for paragraphs 5 (c) of that Act, the amount is the amount in column 4 of that item.
(3) For the export of sheep valued at less than $5.00 per head:
(a) for paragraph 5 (a) of the Live‑stock (Producers) Export Charges Act, the amount is $0.00; and
(b) for paragraph 5 (b) of that Act, the amount is $0.00; and
(c) for paragraph 5 (c) of that Act, the amount is $0.00.
58 Rates of producers export charge — lambs
(1) For this regulation, the value per head of lambs being exported is taken to be the free-on-board value per head of the lambs.
(2) For the export of lambs valued at $5.00 or more per head:
(a) for paragraph 6 (a) of the Live‑stock (Producers) Export Charges Act, the amount is the amount in column 2 of the item in Schedule 2 that refers to the value per head (or, if the value is not an integer multiple of 10 cents, the value rounded up to the next higher integer multiple of 10 cents) of the lambs exported; and
(b) for paragraph 6 (b) of that Act, the amount is the amount in column 3 of that item; and
(c) for paragraph 6 (c) of that Act, the amount is the amount in column 4 of that item.
(3) For the export of lambs valued at less than $5.00 per head:
(a) for paragraph 6 (a) of the Live‑stock (Producers) Export Charges Act, the amount is $0.00; and
(b) for paragraph 6 (b) of that Act, the amount is $0.00; and
(c) for paragraph 6 (c) of that Act, the amount is $0.00.
59 Rate of charge — goats
(1) For paragraph 7 (a) of the Live‑stock (Producers) Export Charges Act, the amount is 19.7 cents.
(2) For paragraph 7 (b) of the Live‑stock (Producers) Export Charges Act, the amount is 10.5 cents.
(3) For paragraph 7 (c) of the Live‑stock (Producers) Export Charges Act, the amount is 4.5 cents.
60 Live-stock (exporters) export charge
For subsection 6 (1) of the Live‑stock (Exporters) Export Charge Act, no amount of charge is payable by exporters of live‑stock under that Act.
Note Subsection 6 (2) of the Live‑stock (Exporters) Export Charge Act provides that, despite regulations 61 to 63, no amount of charge is payable while regulation 60 is in force.
61 Rate of live-stock (exporters) export charge — sheep
(1) For paragraph 7 (a) of the Live‑stock (Exporters) Export Charge Act, the amount is 24.2 cents.
(2) For paragraph 7 (b) of the Live‑stock (Exporters) Export Charge Act, the amount is 12.5 cents.
62 Rate of live-stock (exporters) export charge — lambs
(1) For paragraph 8 (a) of the Live‑stock (Exporters) Export Charge Act, the amount is 24.2 cents.
(2) For paragraph 8 (b) of the Live‑stock (Exporters) Export Charge Act, the amount is 12.5 cents.
63 Rate of live-stock (exporters) export charge — goats
(1) For paragraph 9 (a) of the Live‑stock (Exporters) Export Charge Act, the amount is 21.7 cents.
(2) For paragraph 9 (b) of the Live‑stock (Exporters) Export Charge Act, the amount is 12.5 cents.
64 When is levy or charge payable
(1) Levy payable on a live‑stock transaction is payable on the last day for lodging the return for the transaction.
(2) Charge payable on the export of live‑stock is payable on the last day for lodging the return for the export.
Note 1 For penalty, see s 15 of the Collection Act.
Note 2 Monthly returns for levy are due on or before the 28th day of the month after the month in which the transaction takes place. However, if the person who must make the return is not in debt to the Commonwealth for $10,000 or more for unpaid levy, and was not in debt for unpaid levy for $10,000 or more at any time for the previous 2 months, the person need not lodge the return until the 28th day of the second month after the month in which the transaction takes place — see regulation 69.
Note 3 Monthly returns for charge are due on or before the 28th day of the month after the month in which the export takes place — see regulation 69A.
65 Liability of intermediaries
(1) Paragraph 7 (2) (b) of the Collection Act applies to live-stock.
(2) Live-stock are prescribed for subsection 7 (3) of the Collection Act.
66 Who must lodge annual return
A producer who completes a live-stock transaction in a financial year (other than a transaction on which a buying agent, selling agent or first purchaser, or a processor, is liable to pay levy) must lodge a return for the financial year.
67 When and where annual return must be lodged
An annual return for a financial year must be lodged at the office of the Secretary before 1 November in the next financial year.
68 Who must lodge monthly return
(1) An exporting agent who exports live‑stock in a month must lodge a return for the month.
(2) A producer who exports live‑stock, other than live‑stock for which an exporting agent is required to lodge a return, in a month must lodge a return for the month.
(3) A buying agent, selling agent or first purchaser who buys or sells live‑stock in a month must lodge a return for the month.
(4) A processor who slaughters live‑stock, or to whom live‑stock are delivered, or on whose behalf live‑stock are slaughtered by, or delivered to, another processor, in a month must lodge a return for the month.
69 When and where monthly return for levy must be lodged
(1) If a person to whom subregulation (3) does not apply must lodge a monthly return for levy for a month, the person must lodge it at the office of the Secretary on or before the 28th day of the second month after the month that the return is about.
(2) If a person to whom subregulation (3) applies must lodge a monthly return for levy for a month, the person must lodge it at the office of the Secretary on or before the 28th day of the month after the month that the return is about.
(3) This subregulation applies to a person who is, or has been, indebted to the Commonwealth for $10,000 or more for levy due and unpaid.
(4) Subregulation (3) ceases to apply to a person if the person’s debt to the Commonwealth for levy due and unpaid remains below $10,000 for 3 consecutive months.
69A When and where monthly return for charge must be lodged
A monthly return for charge for a month must be lodged at the office of the Secretary on or before the 28th day of the month after the month that the return is about.
70 What must be in return
(1) A monthly return, or an annual return, must be in the form of a declaration that the information in the return is correct in all material details.
(a) the month or financial year to which the return relates; and
(b) the full name and business or residential address of the person lodging the return (not a post office box address or a post office bag address); and
(e) any extra information required by regulation 71, 73, 75, 80 or 82.
71 Producers’ annual returns
(1) A reference to a dealing by a producer in this regulation does not include a dealing on which someone else is liable to pay levy under section 7 of the Collection Act.
(2) A producer who is required to lodge a return for live-stock transactions completed in a financial year must include in the return details of:
(a) how many sheep were dealt with by the producer in the year; and
(b) how many lambs were dealt with by the producer in the year; and
(c) how many goats were dealt with by the producer in the year; and
(d) how many sheep on which levy is not payable were dealt with by the producer in the year; and
(e) how many lambs on which levy is not payable were dealt with by the producer in the year; and
(f) how many goats on which levy is not payable were dealt with by the producer in the year; and
(g) how many leviable sheep were dealt with by the producer in the year; and
(ga) for leviable sheep that were involved in a sale — either the sale price per head of the leviable sheep, or a statement that a sale price was not allotted to the sheep; and
(h) how many leviable lambs were dealt with by the producer in the year; and
(ha) for leviable lambs that were involved in a sale — either the sale price per head of the leviable lambs, or a statement that sale price was not allotted to the lambs; and
(i) how many leviable goats were dealt with by the producer in the year; and
72 Producers’ records
(1) A producer who is required to lodge an annual return for live‑stock transactions completed in a financial year must keep:
(a) a record of the full name and business or residential address of the person to whom the live‑stock were sold or delivered; and
(b) details of each sale or delivery; and
(2) If a producer who is required to lodge a return for a financial year sells or delivers live-stock to a related company in the year, the producer must keep records showing:
(a) the full name and business or residential address of the person to whom the live-stock were sold; and
(b) how many sheep were sold or delivered to the company in the year; and
(c) how many lambs were sold or delivered to the company in the year; and
(d) how many goats were sold or delivered to the company in the year.
73 Agents’ and first purchasers’ returns
(1) A buying agent, selling agent or first purchaser who is required to lodge a return for live‑stock transactions completed in a month must include in the return details of:
(a) how many sheep were bought or sold in the month; and
(b) how many lambs were bought or sold in the month; and
(c) how many goats were bought or sold in the month; and
(d) how many sheep on which levy is not payable were bought or sold in the month; and
(e) how many lambs on which levy is not payable were bought or sold in the month; and
(f) how many goats on which levy is not payable were bought or sold in the month; and
(g) how many leviable sheep were bought or sold in the month; and
(ga) for leviable sheep that were involved in a sale — either the sale price per head of the leviable sheet, or a statement that a sale price was not allotted to the sheep; and
(h) how many leviable lambs were bought or sold in the month; and
(ha) for leviable lambs that were involved in a sale — either the sale price per head of the leviable lambs, or a statement that a sale price was not allotted to the lambs; and
(i) how many leviable goats were bought or sold in the month; and
74 Agents’ and first purchasers’ records
A buying agent, selling agent or first purchaser who is required to lodge a return for a month must keep:
(a) a record of the full name and business or residential address of each person from whom the live-stock were bought or to whom the live-stock were sold; and
(b) details of each purchase or sale; and
75 Processors’ returns
(1) A processor of live-stock who is required to lodge a return for live‑stock transactions completed in a month must include in the return details of:
(a) how many sheep were delivered or slaughtered in the month; and
(b) how many lambs were delivered or slaughtered in the month; and
(c) how many goats were delivered or slaughtered in the month; and
(d) how many sheep on which levy is not payable were delivered or slaughtered in the month; and
(e) how many lambs on which levy is not payable were delivered or slaughtered in the month; and
(f) how many goats on which levy is not payable were delivered or slaughtered in the month; and
(g) how many leviable sheep were delivered or slaughtered in the month; and
(ga) for leviable sheep that were involved in a sale — either the sale price per head of the leviable sheep, or a statement that a sale price was not allotted to the sheep; and
(h) how many leviable lambs were delivered or slaughtered in the month; and
(ha) for leviable lambs that were involved in a sale — either the sale price per head of the leviable lambs, or a statement that a sale price was not allotted to the lambs; and
(i) how many leviable goats were delivered or slaughtered in the month; and
76 Processors’ records
(a) a record of the full name and business or residential address of each person:
(i) from whom the live-stock were bought; or
(ii) on whose behalf the live-stock were slaughtered; and
(b) for live-stock slaughtered by someone else — a record of the full name and business or residential address of the person who slaughtered the live-stock; and
(c) details of each purchase or service kill arrangement; and
(d) any statement under regulation 77 given to the processor for the month; and
(e) a copy of the return.
77 Statement to be given if levy not payable
If levy is not payable on the delivery of live-stock to a processor for the reason mentioned in paragraph 5 (2) (c) of the Live-stock Transactions Levy Act, the person on whose behalf the live-stock are delivered must give the processor a statement setting out:
(a) the name and business address of the person on whose behalf the live-stock are delivered; and
(b) how many sheep were delivered; and
(c) how many lambs were delivered; and
(d) how many goats were delivered; and
(e) how many sheep on which levy is not payable were delivered; and
(f) how many lambs on which levy is not payable were delivered; and
(g) how many goats on which levy is not payable were delivered.
78 Records to be kept by person on whose behalf live‑stock are delivered to a processor
A person on whose behalf live-stock mentioned in regulation 77 are delivered to a processor must keep records of:
(a) the date of delivery; and
(b) for each head of live-stock:
(i) the name and address of the vendor from whom, or agent through whom, the live-stock were bought; and
(ii) the date of the purchase.
79 Live-stock sold with real property
(1) If the ownership of live-stock changes under a contract for the sale of an interest in real property and live-stock on the property, and the sale is through a selling agent or a buying agent, but the contract does not state the number of live-stock sold, the vendor must give a written notice to the agent setting out:
(a) the name and address of the person giving the notice; and
(b) the name and address of the buyer; and
(c) how many sheep were sold under the contract; and
(d) how many lambs were sold under the contract; and
(e) how many goats were sold under the contract; and
(f) how many leviable sheep were sold under the contract; and
(fa) for leviable sheep that were involved in the sale — either the sale price per head of the leviable sheep, or a statement that a sale price was not allotted to the sheep; and
(g) how many leviable lambs were sold under the contract; and
(ga) for leviable lambs that were involved in the sale — either the sale price per head of the leviable lambs, or a statement that a sale price was not allotted to the lambs; and
(h) how many leviable goats were sold under the contract; and
(i) how many sheep on which levy is not payable were sold under the contract; and
(j) how many lambs on which levy is not payable were sold under the contract; and
(k) how many goats on which levy is not payable were sold under the contract.
80 Producers’ returns
(1) A reference to export of live-stock by a producer in this regulation does not include export of live-stock on which an exporting agent is liable to pay charge under section 7 of the Collection Act.
(2) A producer who is required to lodge a return for live-stock exported in a month must include in the return details of:
(a) how many sheep were exported in the month; and
(b) how many lambs were exported in the month; and
(c) how many goats were exported in the month; and
(d) how many sheep on which charge is not payable were exported in the month; and
(e) how many lambs on which charge is not payable were exported in the month; and
(f) how many goats on which charge is not payable were exported in the month; and
(g) how many chargeable sheep were exported in the month; and
(ga) the value per head of the chargeable sheep; and
(h) how many chargeable lambs were exported in the month; and
(ha) the value per head of the chargeable lambs; and
(i) how many chargeable goats were exported in the month; and
(j) the rates of charge payable on the chargeable live-stock; and
(k) the total amount of charge payable on the chargeable live‑stock; and
(l) the total amount of charge paid for the chargeable live‑stock.
81 Producers’ records
A producer who is required to lodge a return for live‑stock exported in a month must keep:
(a) bills of lading or similar documents showing details of live‑stock exported in the month; and
(i) the full name and business or residential address of the person to whom the live-stock were exported; and
82 Exporting agents’ returns
(1) An exporting agent who is required to lodge a return for live‑stock exported in a month must include in the return details of:
(a) how many sheep were exported in the month; and
(b) how many lambs were exported in the month; and
(c) how many goats were exported in the month; and
(d) how many sheep on which charge is not payable were exported in the month; and
(e) how many lambs on which charge is not payable were exported in the month; and
(f) how many goats on which charge is not payable were exported in the month; and
(g) how many chargeable sheep were exported in the month; and
(ga) the value per head of the chargeable sheep; and
(h) how many chargeable lambs were exported in the month; and
(ha) the value per head of the chargeable lambs; and
(i) how many chargeable goats were exported in the month; and
(j) the rates of charge payable on the chargeable live-stock; and
(k) the total amount of charge payable on the chargeable live‑stock; and
(l) the total amount of charge paid for the chargeable live‑stock.
83 Exporting agents’ records
(a) bills of lading or similar documents showing details of live‑stock exported in the month; and
(i) the full name and business or residential address of the person on whose behalf the live‑stock were exported; and
(ii) the full name and business or residential address of the person to whom the live‑stock were exported; and
Part 5 Miscellaneous
84 Records to be kept for 5 years
Records must be kept for at least 5 years after the later of:
(a) the last day for lodging a return for the month or year to which the records relate; and
(b) the day the return for that month or year is lodged.
85 Repeals
(1) The Primary Industries Levies and Charges Collection (Cattle and Live‑stock) Regulations (Statutory Rules 1991 No. 180) are repealed.
(2) The Beef Production Levy Regulations (Statutory Rules 1991 No. 51, 1993 No. 10 and 1994 No. 122) are repealed.
Schedule 1 Rates of transaction levy and producers export charge for sheep
(regulations 50 and 57)
Note In the headings to the table, the following abbreviations for the titles of Acts are used:
Note: LTL Act for Live‑stock Transactions Levy Act;
Note: LPEC Act for Live‑stock (Producers) Export Charges Act;
Note: NRSTL Act for NRS (Sheep, Lambs and Goats Transactions) Levy Act;
Note: NRSEL Act for NRS (Sheep, Lambs and Goats Export) Levy Act.
| Column 1Sale price per head($) | Column 2Amount fors 6 (1) (a) of LTL Act and s 5 (a) of LPEC Act($) | Column 3Amount for s 6 (1) (b) of LTL Act and s 5 (b) of LPEC Act($) | Column 4Amount for s 6 (1) (c) of LTL Act and s 5 (c) of LPEC Act($) |
|---|---|---|---|
| 5.00 | 0.0435 | 0.0385 | 0.0090 |
| 5.10 | 0.0444 | 0.0393 | 0.0092 |
| 5.20 | 0.0452 | 0.0400 | 0.0094 |
| 5.30 | 0.0461 | 0.0408 | 0.0095 |
| 5.40 | 0.0470 | 0.0416 | 0.0097 |
| 5.50 | 0.0479 | 0.0424 | 0.0099 |
| 5.60 | 0.0487 | 0.0431 | 0.0101 |
| 5.70 | 0.0496 | 0.0439 | 0.0103 |
| 5.80 | 0.0505 | 0.0447 | 0.0104 |
| 5.90 | 0.0513 | 0.0454 | 0.0106 |
| 6.00 | 0.0522 | 0.0462 | 0.0108 |
| 6.10 | 0.0531 | 0.0470 | 0.0110 |
| 6.20 | 0.0539 | 0.0477 | 0.0112 |
| 6.30 | 0.0548 | 0.0485 | 0.0113 |
| 6.40 | 0.0557 | 0.0493 | 0.0115 |
| 6.50 | 0.0566 | 0.0501 | 0.0117 |
| 6.60 | 0.0574 | 0.0508 | 0.0119 |
| 6.70 | 0.0583 | 0.0516 | 0.0121 |
| 6.80 | 0.0592 | 0.0524 | 0.0122 |
| 6.90 | 0.0600 | 0.0531 | 0.0124 |
| 7.00 | 0.0609 | 0.0539 | 0.0126 |
| 7.10 | 0.0618 | 0.0547 | 0.0128 |
| 7.20 | 0.0626 | 0.0554 | 0.0130 |
| 7.30 | 0.0635 | 0.0562 | 0.0131 |
| 7.40 | 0.0644 | 0.0570 | 0.0133 |
| 7.50 | 0.0652 | 0.0577 | 0.0135 |
| 7.60 | 0.0661 | 0.0585 | 0.0137 |
| 7.70 | 0.0670 | 0.0593 | 0.0139 |
| 7.80 | 0.0679 | 0.0601 | 0.0140 |
| 7.90 | 0.0687 | 0.0608 | 0.0142 |
| 8.00 | 0.0696 | 0.0616 | 0.0144 |
| 8.10 | 0.0705 | 0.0624 | 0.0146 |
| 8.20 | 0.0713 | 0.0631 | 0.0148 |
| 8.30 | 0.0722 | 0.0639 | 0.0149 |
| 8.40 | 0.0731 | 0.0647 | 0.0151 |
| 8.50 | 0.0739 | 0.0654 | 0.0153 |
| 8.60 | 0.0748 | 0.0662 | 0.0155 |
| 8.70 | 0.0757 | 0.0670 | 0.0157 |
| 8.80 | 0.0766 | 0.0678 | 0.0158 |
| 8.90 | 0.0774 | 0.0685 | 0.0160 |
| 9.00 | 0.0783 | 0.0693 | 0.0162 |
| 9.10 | 0.0792 | 0.0701 | 0.0164 |
| 9.20 | 0.0800 | 0.0708 | 0.0166 |
| 9.30 | 0.0809 | 0.0716 | 0.0167 |
| 9.40 | 0.0818 | 0.0724 | 0.0169 |
| 9.50 | 0.0826 | 0.0731 | 0.0171 |
| 9.60 | 0.0835 | 0.0739 | 0.0173 |
| 9.70 | 0.0844 | 0.0747 | 0.0175 |
| 9.80 | 0.0853 | 0.0755 | 0.0176 |
| 9.90 | 0.0861 | 0.0762 | 0.0178 |
| 10.00or more | 0.0870 | 0.0770 | 0.0180 |
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live‑stock) Regulations 1998
Statutory Rules 1998 No. 106 as amended
made under the
Beef Production Levy Act 1990, the Cattle (Exporters) Export Charge Act 1997, the Cattle Transactions Levy Act 1997, the Live-stock (Exporters) Export Charge Act 1997, the Live-stock (Producers) Export Charges Act 1997, the Live-stock Slaughter (Processors) Levy Act 1997, the Live-stock Transactions Levy Act 1997 and the Primary Industries Levies and Charges Collection Act 1991
Consolidated as in force on 11 January 2000
(includes amendments up to SR 1999 No. 327)
Prepared by the Office of Legislative Drafting,
Attorney-General’s Department, Canberra
Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live‑stock) Regulations 1998
Statutory Rules 1998 No. 106 as amended
made under the
Beef Production Levy Act 1990, the Cattle (Exporters) Export Charge Act 1997, the Cattle Transactions Levy Act 1997, the Live-stock (Exporters) Export Charge Act 1997, the Live-stock (Producers) Export Charges Act 1997, the Live-stock Slaughter (Processors) Levy Act 1997, the Live-stock Transactions Levy Act 1997 and the Primary Industries Levies and Charges Collection Act 1991
Contents
Page
Part 1 Preliminary
1 Name of regulations [see Note 1]
2 Commencement [see Note 1]
3 Interpretation
Part 2 Buffalo
Division 1 Preliminary
4 Definitions for Part
5 Who is a processor
Division 2 Levy and charge rates
8 When is levy or charge payable
9 Liability of intermediaries
Division 3 Paperwork
Subdivision A General
10 Who must lodge return
11 When and where return must be lodged
12 What must be in return
Subdivision B Returns and records about levy
13 Processors’ returns
14 Processors’ records
15 Statement to be given at request of owner of abattoir
16 Owners of slaughtered buffalo — records
Subdivision C Returns and records about charge
17 Producers’ returns
18 Producers’ records
19 Exporting agents’ returns
20 Exporting agents’ records
Part 3 Cattle
Division 1 Preliminary
21 Definitions for Part
22 Who is a processor
Division 2 Levy and charge rates
23 Beef production levy
24 Cattle transactions levy
24A Cattle transactions levy — exemption
25 Cattle (exporters) export charge
27 When is levy or charge payable
28 Liability of intermediaries
Division 3 Paperwork
Subdivision A General
29 Who must lodge annual return
30 When and where annual return must be lodged
31 Who must lodge monthly return
32 When and where monthly return for levy must be lodged
32A When and where monthly return for charge must be lodged
33 What must be in return
Subdivision B Returns and records about levy
34 Producers’ annual returns
35 Producers’ records
36 Agents’ and first purchasers’ returns
37 Agents’ and first purchasers’ records
38 Processors’ returns
39 Processors’ records
40 Statement to be given if levy not payable
41 Records to be kept by person on whose behalf cattle are delivered to a processor
42 Cattle sold with real property
Subdivision C Returns and records about charge
43 Producers’ returns
44 Producers’ records
45 Exporting agents’ returns
46 Exporting agents’ records
Part 4 Live-stock
Division 1 Preliminary
47 Definitions for Part [see Note 2]
48 Who is a processor
Division 2 Levy and charge rates
49 Live-stock transactions levy
50 Rates of transaction levy and NRS transaction levy — sheep
51 Rates of transaction levy and NRS transaction levy — lambs
52 Rate of levy — goats
53 Live-stock slaughter levy
54 Rate of live-stock slaughter levy — sheep
55 Rate of live-stock slaughter levy — lambs
56 Rate of live-stock slaughter levy — goats
57 Rates of producers export charge — sheep
58 Rates of producers export charge — lambs
59 Rate of charge — goats
60 Live-stock (exporters) export charge
61 Rate of live-stock (exporters) export charge — sheep
62 Rate of live-stock (exporters) export charge — lambs
63 Rate of live-stock (exporters) export charge — goats
64 When is levy or charge payable
65 Liability of intermediaries
Division 3 Paperwork
Subdivision A General
66 Who must lodge annual return
67 When and where annual return must be lodged
68 Who must lodge monthly return
69 When and where monthly return for levy must be lodged
69A When and where monthly return for charge must be lodged
70 What must be in return
Subdivision B Returns and records about levy
71 Producers’ annual returns
72 Producers’ records
73 Agents’ and first purchasers’ returns
74 Agents’ and first purchasers’ records
75 Processors’ returns
76 Processors’ records
77 Statement to be given if levy not payable
78 Records to be kept by person on whose behalf live‑stock are delivered to a processor
79 Live-stock sold with real property
Subdivision C Returns and records about charge
80 Producers’ returns
81 Producers’ records
82 Exporting agents’ returns
83 Exporting agents’ records
Part 5 Miscellaneous
84 Records to be kept for 5 years
85 Repeals
Schedule 1 Rates of transaction levy and producers export charge for sheep
Schedule 2 Rates of transaction levy and producers export charge for lambs
Notes
Part 1 Preliminary
1 Name of regulations [see Note 1]
These regulations are the Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live‑stock) Regulations 1998.
2 Commencement [see Note 1]
These regulations commence on the same day as Part 3 of the Australian Meat and Live-stock Industry Act 1997.
3 Interpretation
(1) In these regulations:
Collection Act means the Primary Industries Levies and Charges Collection Act 1991.
Secretary means the Secretary to the Department.
Note 1 Department means the Department administering these regulations — see Acts Interpretation Act 1901, ss 19A (3) (b) and 46. At present these regulations are administered by the Department of Primary Industries and Energy.
Note 2 The Secretary’s address is: The Secretary, Department of Primary Industries and Energy, Edmund Barton Building, BARTON, ACT 2600. The postal address of the Department is Locked Bag 4488, KINGSTON, ACT 2604.
(2) A word or phrase used in these regulations and in the Primary Industries Levies and Charges Collection Regulations has the same meaning in these regulations as it has in those regulations.
Part 2 Buffalo
Division 1 Preliminary
4 Definitions for Part
In this Part:
Buffalo Export Charge Act means the Buffalo Export Charge Act 1997.
Buffalo Slaughter Levy Act means the Buffalo Slaughter Levy Act 1997.
charge means charge imposed by the Buffalo Export Charge Act.
chargeable buffalo means buffalo on which charge is imposed.
leviable buffalo means buffalo on the slaughter of which levy is imposed.
levy means levy imposed by the Buffalo Slaughter Levy Act.
return means a return referred to in regulation 10.
5 Who is a processor
Paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act applies to buffalo.
Division 2 Levy and charge rates
Note 1 The rate of levy imposed by the Buffalo Slaughter Levy Act is set by section 5 of that Act. At present the rate is $5.33 on the slaughter of each head of buffalo.
Note 2 The rate of charge imposed by the Buffalo Export Charge Act are set by section 6 of that Act. At present the rate is $5.33 on the export of each head of buffalo.
Note 3 Regulation numbers 6 and 7 are reserved.
8 When is levy or charge payable
(1) Levy payable on the slaughter of buffalo is payable on the last day for lodging the return for the slaughter.
(2) Charge payable on the export of buffalo is payable on the last day for lodging the return for the export.
Note For penalty, see section 15 of the Collection Act.
9 Liability of intermediaries
(1) Paragraph 7 (2) (b) of the Collection Act applies to buffalo.
(2) Buffalo are prescribed for subsection 7 (3) of the Collection Act.
Division 3 Paperwork
Subdivision A General
10 Who must lodge return
(1) An exporting agent who exports buffalo in a month must lodge a return for the month.
(2) A producer who exports buffalo, other than buffalo for which an exporting agent is required to lodge a return, in a month must lodge a return for the month.
(3) A processor who slaughters buffalo for human consumption, or on whose behalf buffalo are slaughtered for human consumption, in a month must lodge a return for the month.
Note For penalty, see section 24 of the Collection Act.
11 When and where return must be lodged
A return for a month must be lodged at the office of the Secretary by the 28th day of the next month.
Note For penalty, see section 24 of the Collection Act.
12 What must be in return
(1) A return must be in the form of a declaration that the information in the return is correct in all material details.
(2) The return must state:
(a) the month to which the return relates; and
(b) the full name and business or residential address of the person lodging the return (not a post office box address or a post office bag address); and
(c) if the person has a post office box address or post office bag address — that address; and
(d) if the person is a company — the company’s Australian Company Number under the Corporations Law; and
(e) any extra information required by regulation 13, 17 or 19.
Note For penalty, see section 24 of the Collection Act.
Subdivision B Returns and records about levy
13 Processors’ returns
(1) A processor who is required to lodge a return for buffalo slaughtered in a month must include in the return details of:
(a) how many buffalo were slaughtered in the month; and
(b) how many buffalo on which levy is not payable were slaughtered in the month; and
(c) how many leviable buffalo were slaughtered in the month; and
(d) the rate of levy payable on the leviable buffalo; and
(e) the total amount of levy payable on the leviable buffalo; and
(f) the total amount of levy paid on the leviable buffalo.
14 Processors’ records
A processor who is required to lodge a return for a month must keep:
(a) for buffalo purchased by the processor:
(i) a record of the full name and business or residential address of the person from whom the buffalo were purchased; and
(ii) details of each purchase; and
(b) for buffalo slaughtered by the processor on a service kill basis:
(i) a record of the full name and business or residential address of the person on whose behalf the buffalo were slaughtered; and
(ii) details of each service kill agreement; and
(iii) any statement given to the processor under regulation 15; and
(c) a copy of the return.
Penalty: 10 penalty units.
15 Statement to be given at request of owner of abattoir
A person who, in a month, causes buffalo to be slaughtered at an abattoir owned by someone else must, if asked in writing by the owner of the abattoir, give the owner a written statement setting out:
(a) the name and business address of the person on whose behalf the buffalo are slaughtered; and
(b) how many leviable buffalo were slaughtered in the month; and
(c) how many buffalo on which levy is not payable were slaughtered in the month.
Penalty: 5 penalty units.
16 Owners of slaughtered buffalo — records
The owner of buffalo slaughtered at an abattoir in a month must keep a record of:
(a) the number of buffalo slaughtered in the month (other than buffalo mentioned in paragraph (b) or (c)); and
(b) the number of buffalo slaughtered that, under a law of the Commonwealth or of a State or Territory, were condemned or rejected by an inspector as unfit for human consumption; and
(c) the number of buffalo slaughtered for consumption by:
(i) the owner of the buffalo; or
(ii) members of the owner’s family; or
(iii) the owner’s employees; and
(d) the full name and business or residential address of the processor who slaughtered the buffalo; and
(e) details of each service kill agreement; and
(f) any statement given to the processor under regulation 15.
Penalty: 10 penalty units.
Subdivision C Returns and records about charge
17 Producers’ returns
(1) A reference in this regulation to buffalo exported by a producer does not include buffalo on the export of which an exporting agent is liable, under section 7 of the Collection Act, to pay charge.
(2) A producer who is required to lodge a return for buffalo exported in a month must include in the return details of:
(a) how many buffalo were exported in the month; and
(b) how many buffalo on which charge is not payable were exported in the month; and
(c) how many chargeable buffalo were exported in the month; and
(d) the rate of charge payable on the chargeable buffalo; and
(e) the total amount of charge payable on the chargeable buffalo; and
(f) the total amount of charge paid on the chargeable buffalo.
18 Producers’ records
A producer who is required to lodge a return for buffalo exported in a month must keep:
(a) bills of lading or similar documents showing details of buffalo exported in the month; and
(b) for each consignment, records of:
(i) the full name and business or residential address of the person to whom the buffalo were exported; and
(ii) the date when the consignment was loaded for export; and
(c) a copy of the return.
Penalty: 10 penalty units.
19 Exporting agents’ returns
An exporting agent who is required to lodge a return for buffalo exported in a month must include in the return details of:
(a) how many buffalo were exported in the month; and
(b) how many buffalo on which charge is not payable were exported in the month; and
(c) how many chargeable buffalo were exported in the month; and
(d) the rate of charge payable on the chargeable buffalo; and
(e) the total amount of charge payable on the chargeable buffalo; and
(f) the total amount of charge paid on the chargeable buffalo.
20 Exporting agents’ records
An exporting agent who is required to lodge a return for a month must keep:
(a) bills of lading or similar documents showing details of buffalo exported in the month; and
(b) for each consignment, records of:
(i) the full name and business or residential address of the person on whose behalf the buffalo were exported; and
(ii) the full name and business or residential address of the person to whom the buffalo were exported; and
(iii) the date when the consignment was loaded for export; and
(c) a copy of the return.
Penalty: 10 penalty units.
Part 3 Cattle
Division 1 Preliminary
21 Definitions for Part
(1) In this Part:
annual return means a return referred to in regulation 29.
Beef Levy Act means the Beef Production Levy Act 1990.
bobby calf has the meaning given by the Cattle Transactions Levy Act.
cattle has the meaning given by the Cattle Transactions Levy Act.
Cattle (Exporters) Export Charge Act means the Cattle (Exporters) Export Charge Act 1997.
Cattle (Producers) Export Charges Act means the Cattle (Producers) Export Charges Act 1997.
Cattle Transactions Levy Act means the Cattle Transactions Levy Act 1997.
charge means charge imposed by the Cattle (Producers) Export Charges Act.
chargeable bobby calves means bobby calves on the export of which charge is imposed.
chargeable cattle means cattle on the export of which charge is imposed.
chargeable lot-fed cattle means lot-fed cattle on the export of which charge is imposed.
deal, for cattle, means sell, deliver to a processor or slaughter.
leviable bobby calves means bobby calves involved in a transaction on which levy is imposed.
leviable cattle means cattle involved in a transaction on which levy is imposed.
leviable lot-fed cattle means lot-fed cattle involved in a transaction on which levy is imposed.
levy means levy imposed by the Cattle Transactions Levy Act.
lot-fed cattle means grain
This is an opening excerpt, not the complete document.