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NATIONAL RESIDUE SURVEY (EXCISE) LEVY ACT 1998 - SCHEDULE 14

Ratite slaughter

 

 

1   Definitions

    In this Schedule:

"ratite" means an emu, ostrich, cassowary, kiwi or rhea.

2   Imposition of levy

  (1)   National Residue Survey Levy is imposed on the slaughter at an abattoir of ratites intended for human consumption, if the slaughter occurs after the commencement of this Schedule.

  (2)   National Residue Survey Levy is not imposed on the slaughter of ratites whose carcases are, under a law of the Commonwealth, a State or a Territory, condemned or rejected by an inspector as being unfit for human consumption.

3   Rate of levy

  (1)   The rate of National Residue Survey Levy imposed by this Schedule in respect of emus is 75 cents per head or, if another rate (not exceeding $5.00 per head) is prescribed by the regulations, the other rate.

  (2)   The rates of National Residue Survey Levy imposed by this Schedule in respect of ratites other than emus are such respective rates (not exceeding $5.00 per head) as are prescribed by regulation.

4   Who pays the levy

    The National Residue Survey Levy imposed by this Schedule on the slaughter of ratites is payable by the person who owns the ratites when the slaughter takes place.



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