18Statement to be given to processor if levy is not payable

18 Statement to be given to processor if levy is not payable

(1) If levy is not payable on the delivery of cattle to a processor for the reason mentioned in paragraph 5(2)(d) of Schedule 3 to the Excise Levies Act, the person on whose behalf the cattle are delivered must give the processor a written statement setting out: (a) the personal details 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.

Penalty: 5 penalty units.

Note: Paragraph 5(2)(d) of Schedule 3 to the Excise Levies Act provides that levy is not imposed on the delivery of cattle to a processor for slaughter on behalf of the person delivering the cattle if:

(a) the delivery occurs within 14 days after the cattle were or are acquired by that person; and
(b) the cattle are afterwards slaughtered; and
(c) the person continues to own the cattle immediately after their hot carcase weight, within the meaning of Schedule 1 to the Excise Levies Act, is determined or is taken, for the purposes of that Schedule, to have been determined, as the case requires.

(2) An offence under subclause (1) is an offence of strict liability.

Note: For strict liability, see section 6.1 of the Criminal Code.