Commonwealth Consolidated Acts Commonwealth Consolidated Acts
(1) In this Schedule:
"cattle" , dairy cattle , licensed dairy farmer and lot-fed cattle have the same respective meanings as in Schedule 3 to the Primary Industries (Excise) Levies Act 1999 .
(2) For the purposes of this Schedule, in determining the weight of a carcase immediately after it has been dressed, no adjustment of that weight is to be made on account of shrinkage.
(3) For the purposes of this Schedule, the question whether companies were or are related to each other is to be determined in the same manner as the question whether 2 corporations are related to each other is determined under the Corporations Act 2001 .
(1) National Residue Survey Levy is imposed on:
(a) each transaction entered into after the commencement of this Schedule by which the ownership of cattle is transferred from one person to another; or
(b) the delivery after the commencement of this Schedule of cattle to a processor otherwise than because of a sale to the processor; or
(c) the slaughter by a processor after the commencement of this Schedule of cattle purchased by the processor and held for a period of more than 60 days after the day of the purchase and before the day of the slaughter; or
(d) the slaughter by a processor after the commencement of this Schedule of cattle in respect of which levy would not be payable under paragraph ( a), (b) or (c).
(2) National Residue Survey Levy is not imposed by this Schedule:
(a) on the sale of dairy cattle for dairying purposes; or
(b) on the sale of cattle at auction to the vendor; or
(c) on the sale or delivery of cattle between related companies, unless the company buying or taking delivery was or is a processor; or
(d) on the delivery of cattle to a processor for slaughter on behalf of the person delivering the cattle if:
(i) the delivery occurs within 14 days after the cattle were or are acquired by that person; and
(ii) the cattle are afterwards slaughtered; and
(iii) the person continues to own the cattle immediately after their hot carcase weight, within the meaning of Schedule 1 to the Primary Industries (Excise) Levies Act 1999 , is determined or is taken, for the purposes of that Act, to have been determined, as the case requires; or
(e) on the sale or delivery of cattle to a processor, if the cattle are not, at the time of the sale or delivery, fit for human consumption, under any applicable law of the Commonwealth, a State or a Territory; or
(f) in circumstances where the ownership of the cattle changed or changes:
(i) as a result of a sale or transfer ordered by a court in proceedings under the Family Law Act 1975 ; or
(ii) by devolution on the death of the owner of the cattle; or
(iii) on the happening of events referred to in subsection 70 - 100(1) of the Income Tax Assessment Act 1997 ; or
(g) on a leviable bobby calf on which levy under this Schedule has already been paid; or
(h) in such other circumstances (if any) as are prescribed.
(3) For the purposes of paragraph ( 2)(a), dairy cattle are taken to be sold for dairying purposes if:
(a) both the vendor and the purchaser are licensed dairy farmers; or
(b) either the vendor or the purchaser is a licensed dairy farmer and the cattle are being acquired for inclusion in, or eventual inclusion in, a herd of dairy cattle.
(4) If cattle are delivered to a processor, otherwise than because of a sale to the processor, for fattening or agistment for a period before slaughter by the processor, the cattle:
(a) are taken not to have been delivered to the processor for the purposes of paragraph ( 1)(b) unless they are slaughtered at the end of that period; and
(b) if they are slaughtered at the end of that period, are taken to have been delivered to the processor immediately before their slaughter.
(1) The rate of National Residue Survey Levy imposed by this Schedule on:
(a) a transaction by which the ownership of cattle is transferred; or
(b) the delivery or slaughter of cattle;
is:
(c) 32 cents per each head of cattle (other than a head of lot - fed cattle or a leviable bobby calf) or, if another rate (not exceeding 35 cents) is prescribed by the regulations, the other rate; and
(ca) 32 cents per each head of lot - fed cattle or, if another rate (not exceeding 35 cents) is prescribed by the regulations, the other rate; and
(d) 26 cents per each head of cattle that is a leviable bobby calf or, if another rate (not exceeding 35 cents) is prescribed by the regulations, the other rate.
(2) For the purposes of paragraph ( 1)(c), a cow with a calf at foot are together taken to constitute a single head of cattle.
(3) In this clause:
"intermediary" means the person required, under the Primary Industries Levies and Charges Collection Act 1991 , to pay to the Commonwealth, on behalf of the producer, an amount equal to the amount of National Residue Survey Levy imposed by this Schedule.
"leviable bobby calf" means a bovine animal:
(a) which has been slaughtered and the dressed weight of whose carcase did not or does not exceed 40kg; or
(b) which has not been slaughtered but which, at the time of the leviable transaction or other dealing, had or has a liveweight that did not or does not exceed 80kg; or
(c) which has not been slaughtered or had its liveweight determined at the time of the leviable transaction or other dealing but which, in the opinion of the intermediary, would, if slaughtered at that time, have constituted or constitute a carcase whose dressed weight would not have exceeded or would not exceed 40kg;
but does not include:
(d) a buffalo; or
(e) a head of lot - fed cattle; or
(f) a calf at foot with a cow.
(1) The National Residue Survey Levy imposed on a transaction by paragraph 2(1)(a) is payable by the person who owned the cattle immediately before the transaction was entered into.
(2) The National Residue Survey Levy imposed on the delivery of cattle by paragraph 2(1)(b) is payable by the person who owned the cattle immediately before the delivery.
(3) The National Residue Survey Levy imposed on the slaughter of cattle by paragraph 2(1)(c) or (d) is payable by the person who owned the cattle at the time of the slaughter.