Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Regulations 1998
49Live-stock transactions levy
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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.