Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Regulations 1998 (Cth)

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

Contents

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Part 1Preliminary

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Part 2Buffalo

Division 1Preliminary

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Division 2Levy and charge rates

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Division 3Paperwork

Subdivision AGeneral

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Subdivision BReturns and records about levy

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Subdivision CReturns and records about charge

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Part 3Cattle

Division 1Preliminary

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Division 2Levy and charge rates

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Division 3Paperwork

Subdivision AGeneral

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Subdivision BReturns and records about levy

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Subdivision CReturns and records about charge

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Part 4Live-stock

Division 1Preliminary

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Division 2Levy and charge rates

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Division 3Paperwork

Subdivision AGeneral

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Subdivision BReturns and records about levy

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Subdivision CReturns and records about charge

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Part 5Miscellaneous

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Part 1Preliminary

1Name of regulations [see Note 1]

These regulations are the Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live‑stock) Regulations 1998.

2Commencement [see Note 1]

These regulations commence on the same day as Part 3 of the Australian Meat and Live-stock Industry Act 1997.

3Interpretation

(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 2Buffalo

Division 1Preliminary

4Definitions 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.

5Who is a processor

Paragraph (b) of the definition of processorin subsection 4 (1) of the Collection Act applies to buffalo.

Division 2Levy 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.

8When 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.

9Liability 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 3Paperwork

Subdivision AGeneral

10Who 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.

11When 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.

12What 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 BReturns and records about levy

13Processors’ 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.

14Processors’ 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.

15Statement 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.

16Owners 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 CReturns and records about charge

17Producers’ 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.

18Producers’ 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.

19Exporting 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.

20Exporting 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 3Cattle

Division 1Preliminary

21Definitions 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.

22Who is a processor

Paragraph (b) of the definition of processorin subsection 4 (1) of the Collection Act applies to cattle.

Division 2Levy and charge rates

23Beef 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.

24Cattle 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.

24ACattle 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.

25Cattle (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.

27When 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.

28Liability 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.

Division 3Paperwork

Subdivision AGeneral

29Who 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.
Note For penalty, see section 24 of the Collection Act.

30When 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.
Note For penalty, see section 24 of the Collection Act.

31Who 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.
Note For penalty, see section 24 of the Collection Act.

32When 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.
Note For penalty, see s 24 of the Collection Act.
(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.
Note For penalty, see s 24 of the Collection Act.
(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.

32AWhen 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.
Note For penalty, see s 24 of the Collection Act.

33What 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.
(2)
The return must state:
(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
(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 34, 36, 38, 43 or 45.

Note For penalty, see section 24 of the Collection Act.

Subdivision BReturns and records about levy

34Producers’ 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.

35Producers’ 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
(c)
a copy of the return.
(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.
Penalty: 10 penalty units.

36Agents’ 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.

37Agents’ 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
(c)
a copy of the return.
Penalty: 10 penalty units.

38Processors’ 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.

39Processors’ records

A processor 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:
(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.
Penalty: 10 penalty units.

40Statement 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.
Penalty: 5 penalty units.

41Records 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.
Penalty: 10 penalty units.

42Cattle 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.
Penalty: 5 penalty units.

Subdivision CReturns and records about charge

43Producers’ 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.

44Producers’ 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
(b)
for each consignment, records of:
(i)
the full name and business or residential address of the person to whom the cattle were exported; and
(ii)
the date when the consignment was loaded for export; and
(c)
a copy of the return.
Penalty: 10 penalty units.

45Exporting 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.

46Exporting 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 cattle 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 cattle were exported; and
(ii)
the full name and business or residential address of the person to whom the cattle 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 4Live-stock

Division 1Preliminary

47Definitions 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.

48Who is a processor

Paragraph (b) of the definition of processorin subsection 4 (1) of the Collection Act applies to live-stock.

Division 2Levy and charge rates

49Live-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.

50Rates 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.

51Rates 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 thePrimary 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.

52Rate 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.

53Live-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.

54Rate 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.

55Rate 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.

56Rate 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.

57Rates 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.

58Rates 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.

59Rate 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.

60Live-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.

61Rate 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.

62Rate 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.

63Rate 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.

64When 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.

65Liability 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.

Division 3Paperwork

Subdivision AGeneral

66Who 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.
Note For penalty, see section 24 of the Collection Act.

67When 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.
Note For penalty, see section 24 of the Collection Act.

68Who 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.
Note For penalty, see section 24 of the Collection Act.

69When 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.
Note For penalty, see s 24 of the Collection Act.
(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.
Note For penalty, see s 24 of the Collection Act.
(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.

69AWhen 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.
Note For penalty, see s 24 of the Collection Act.

70What 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.
(2)
The return must state:
(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
(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 71, 73, 75, 80 or 82.
Note For penalty, see section 24 of the Collection Act.

Subdivision BReturns and records about levy

71Producers’ 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
(aa)
how many of those sheep were dealt with by sale, and how many of them were dealt with in some other way; and
(b)
how many lambs were dealt with by the producer in the year; and
(ba)
how many of those lambs were dealt with by sale, and how many of them were dealt with in some other way; 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
(j)
the rates of levy payable for the leviable live-stock; and
(k)
the total amount of levy payable for the leviable live‑stock; and
(l)
the total amount of levy paid for the leviable live-stock.

72Producers’ 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
(c)
a copy of the return.
(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.
Penalty: 10 penalty units.

73Agents’ 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
(aa)
how many of those sheep were dealt with by sale, and how many of them were dealt with in some other way; and
(b)
how many lambs were bought or sold in the month; and
(ba)
how many of those lambs were dealt with by sale, and how many of them were dealt with in some other way; 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
(j)
the rates of levy payable for the leviable live-stock; and
(k)
the total amount of levy payable for the leviable live‑stock; and
(l)
the total amount of levy paid for the leviable live-stock.

74Agents’ 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
(c)
a copy of the return.
Penalty: 10 penalty units.

75Processors’ 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
(aa)
how many of those sheep were dealt with by sale, and how many of them were dealt with in some other way; and
(b)
how many lambs were delivered or slaughtered in the month; and
(ba)
how many of those lambs were dealt with by sale, and how many of them were dealt with in some other way; 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
(j)
the rates of levy payable for the leviable live-stock; and
(k)
the total amount of levy payable for the leviable live‑stock; and
(l)
the total amount of levy paid for the leviable live-stock.

76Processors’ records

A processor 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:
(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.
Penalty: 10 penalty units.

77Statement 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.
Penalty: 5 penalty units.

78Records 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.
Penalty: 10 penalty units.

79Live-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.
Penalty: 5 penalty units.

Subdivision CReturns and records about charge

80Producers’ 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.

81Producers’ 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
(b)
for each consignment, records of:
(i)
the full name and business or residential address of the person to whom the live-stock were exported; and
(ii)
the date when the consignment was loaded for export; and
(c)
a copy of the return.
Penalty: 10 penalty units.

82Exporting 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.

83Exporting 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 live‑stock 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 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
(iii)
the date when the consignment was loaded for export; and
(c)
a copy of the return.
Penalty: 10 penalty units.

Part 5Miscellaneous

84Records 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.
Penalty: 10 penalty units.

85Repeals

(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 1Rates 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:
LTL Act for Live‑stock Transactions Levy Act;
LPEC Act for Live‑stock (Producers) Export Charges Act;
NRSTL Act for NRS (Sheep, Lambs and Goats Transactions) Levy Act;
NRSEL Act for NRS (Sheep, Lambs and Goats Export) Levy Act.

Column 1 Sale price per head ($)	Column 2 Amount for s 6 (1) (a) of LTL Act and s 5 (a) of LPEC Act ($)	Column 3 Amount for s 6 (1) (b) of LTL Act and s 5 (b) of LPEC Act ($)	Column 4 Amount for s 6 (1) (c) of LTL Act and s 5 (c) of LPEC Act ($)
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
10.00 or more	0.0870	0.0770	0.0180

Schedule 2Rates of transaction levy and producers export charge for lambs

(regulations 51 and 58)

Note In the headings to the table, the following abbreviations for the titles of Acts are used:
LTL Act for Live‑stock Transactions Levy Act;
LPEC Act for Live‑stock (Producers) Export Charges Act;
NRSTL Act for NRS (Sheep, Lambs and Goats Transactions) Levy Act;
NRSEL Act for NRS (Sheep, Lambs and Goats Export) Levy Act.

Column 1 Sale price per head ($)	Column 2 Amount for s 7 (a) of LTL Act and s 6 (a) of LPEC Act ($)	Column 3 Amount for s 7 (b) of LTL Act and s 6 (b) of LPEC Act ($)	Column 4 Amount for s 7 (c) of LTL Act and s 6 (c) of LPEC Act ($)
5.00	0.0600	0.0247	0.0100
5.10	0.0612	0.0252	0.0102
5.20	0.0624	0.0257	0.0104
5.30	0.0636	0.0261	0.0106
5.40	0.0648	0.0266	0.0108
5.50	0.0660	0.0271	0.0110
5.60	0.0672	0.0276	0.0112
5.70	0.0684	0.0281	0.0114
5.80	0.0696	0.0286	0.0116
5.90	0.0708	0.0291	0.0118
6.00	0.0720	0.0296	0.0120
6.10	0.0732	0.0301	0.0122
6.20	0.0744	0.0306	0.0124
6.30	0.0756	0.0311	0.0126
6.40	0.0768	0.0316	0.0128
6.50	0.0780	0.0321	0.0130
6.60	0.0792	0.0326	0.0132
6.70	0.0804	0.0331	0.0134
6.80	0.0816	0.0335	0.0136
6.90	0.0828	0.0340	0.0138
7.00	0.0840	0.0345	0.0140
7.10	0.0852	0.0350	0.0142
7.20	0.0864	0.0355	0.0144
7.30	0.0876	0.0360	0.0146
7.40	0.0888	0.0365	0.0148
7.50	0.0900	0.0370	0.0150
7.60	0.0912	0.0375	0.0152
7.70	0.0924	0.0380	0.0154
7.80	0.0936	0.0385	0.0156
7.90	0.0948	0.0390	0.0158
8.00	0.0960	0.0395	0.0160
8.10	0.0972	0.0400	0.0162
8.20	0.0984	0.0405	0.0164
8.30	0.0996	0.0409	0.0166
8.40	0.1008	0.0414	0.0168
8.50	0.1020	0.0419	0.0170
8.60	0.1032	0.0424	0.0172
8.70	0.1044	0.0429	0.0174
8.80	0.1056	0.0434	0.0176
8.90	0.1068	0.0439	0.0178
9.00	0.1080	0.0444	0.0180
9.10	0.1092	0.0449	0.0182
9.20	0.1104	0.0454	0.0184
9.30	0.1116	0.0459	0.0186
9.40	0.1128	0.0464	0.0188
9.50	0.1140	0.0469	0.0190
9.60	0.1152	0.0474	0.0192
9.70	0.1164	0.0479	0.0194
9.80	0.1176	0.0483	0.0196
9.90	0.1188	0.0488	0.0198
10.00	0.1200	0.0493	0.0200
10.10	0.1212	0.0498	0.0202
10.20	0.1224	0.0503	0.0204
10.30	0.1236	0.0508	0.0206
10.40	0.1248	0.0513	0.0208
10.50	0.1260	0.0518	0.0210
10.60	0.1272	0.0523	0.0212
10.70	0.1284	0.0528	0.0214
10.80	0.1296	0.0533	0.0216
10.90	0.1308	0.0538	0.0218
11.00	0.1320	0.0543	0.0220
11.10	0.1332	0.0548	0.0222
11.20	0.1344	0.0553	0.0224
11.30	0.1356	0.0557	0.0226
11.40	0.1368	0.0562	0.0228
11.50	0.1380	0.0567	0.0230
11.60	0.1392	0.0572	0.0232
11.70	0.1404	0.0577	0.0234
11.80	0.1416	0.0582	0.0236
11.90	0.1428	0.0587	0.0238
12.00	0.1440	0.0592	0.0240
12.10	0.1452	0.0597	0.0242
12.20	0.1464	0.0602	0.0244
12.30	0.1476	0.0607	0.0246
12.40	0.1488	0.0612	0.0248
12.50	0.1500	0.0617	0.0250
12.60	0.1512	0.0622	0.0252
12.70	0.1524	0.0627	0.0254
12.80	0.1536	0.0631	0.0256
12.90	0.1548	0.0636	0.0258
13.00	0.1560	0.0641	0.0260
13.10	0.1572	0.0646	0.0262
13.20	0.1584	0.0651	0.0264
13.30	0.1596	0.0656	0.0266
13.40	0.1608	0.0661	0.0268
13.50	0.1620	0.0666	0.0270
13.60	0.1632	0.0671	0.0272
13.70	0.1644	0.0676	0.0274
13.80	0.1656	0.0681	0.0276
13.90	0.1668	0.0686	0.0278
14.00	0.1680	0.0691	0.0280
14.10	0.1692	0.0696	0.0282
14.20	0.1704	0.0701	0.0284
14.30	0.1716	0.0705	0.0286
14.40	0.1728	0.0710	0.0288
14.50	0.1740	0.0715	0.0290
14.60	0.1752	0.0720	0.0292
14.70	0.1764	0.0725	0.0294
14.80	0.1776	0.0730	0.0296
14.90	0.1788	0.0735	0.0298
15.00	0.1800	0.0740	0.0300
15.10	0.1812	0.0745	0.0302
15.20	0.1824	0.0750	0.0304
15.30	0.1836	0.0755	0.0306
15.40	0.1848	0.0760	0.0308
15.50	0.1860	0.0765	0.0310
15.60	0.1872	0.0770	0.0312
15.70	0.1884	0.0775	0.0314
15.80	0.1896	0.0779	0.0316
15.90	0.1908	0.0784	0.0318
16.00	0.1920	0.0789	0.0320
16.10	0.1932	0.0794	0.0322
16.20	0.1944	0.0799	0.0324
16.30	0.1956	0.0804	0.0326
16.40	0.1968	0.0809	0.0328
16.50	0.1980	0.0814	0.0330
16.60	0.1992	0.0819	0.0332
16.70	0.2004	0.0824	0.0334
16.80	0.2016	0.0829	0.0336
16.90	0.2028	0.0834	0.0338
17.00	0.2040	0.0839	0.0340
17.10	0.2052	0.0844	0.0342
17.20	0.2064	0.0849	0.0344
17.30	0.2076	0.0853	0.0346
17.40	0.2088	0.0858	0.0348
17.50	0.2100	0.0863	0.0350
17.60	0.2112	0.0868	0.0352
17.70	0.2124	0.0873	0.0354
17.80	0.2136	0.0878	0.0356
17.90	0.2148	0.0883	0.0358
18.00	0.2160	0.0888	0.0360
18.10	0.2172	0.0893	0.0362
18.20	0.2184	0.0898	0.0364
18.30	0.2196	0.0903	0.0366
18.40	0.2208	0.0908	0.0368
18.50	0.2220	0.0913	0.0370
18.60	0.2232	0.0918	0.0372
18.70	0.2244	0.0923	0.0374
18.80	0.2256	0.0927	0.0376
18.90	0.2268	0.0932	0.0378
19.00	0.2280	0.0937	0.0380
19.10	0.2292	0.0942	0.0382
19.20	0.2304	0.0947	0.0384
19.30	0.2316	0.0952	0.0386
19.40	0.2328	0.0957	0.0388
19.50	0.2340	0.0962	0.0390
19.60	0.2352	0.0967	0.0392
19.70	0.2364	0.0972	0.0394
19.80	0.2376	0.0977	0.0396
19.90	0.2388	0.0982	0.0398
20.00	0.2400	0.0987	0.0400
20.10	0.2412	0.0992	0.0402
20.20	0.2424	0.0997	0.0404
20.30	0.2436	0.1001	0.0406
20.40	0.2448	0.1006	0.0408
20.50	0.2460	0.1011	0.0410
20.60	0.2472	0.1016	0.0412
20.70	0.2484	0.1021	0.0414
20.80	0.2496	0.1026	0.0416
20.90	0.2508	0.1031	0.0418
21.00	0.2520	0.1036	0.0420
21.10	0.2532	0.1041	0.0422
21.20	0.2544	0.1046	0.0424
21.30	0.2556	0.1051	0.0426
21.40	0.2568	0.1056	0.0428
21.50	0.2580	0.1061	0.0430
21.60	0.2592	0.1066	0.0432
21.70	0.2604	0.1071	0.0434
21.80	0.2616	0.1075	0.0436
21.90	0.2628	0.1080	0.0438
22.00	0.2640	0.1085	0.0440
22.10	0.2652	0.1090	0.0442
22.20	0.2664	0.1095	0.0444
22.30	0.2676	0.1100	0.0446
22.40	0.2688	0.1105	0.0448
22.50	0.2700	0.1110	0.0450
22.60	0.2712	0.1115	0.0452
22.70	0.2724	0.1120	0.0454
22.80	0.2736	0.1125	0.0456
22.90	0.2748	0.1130	0.0458
23.00	0.2760	0.1135	0.0460
23.10	0.2772	0.1140	0.0462
23.20	0.2784	0.1145	0.0464
23.30	0.2796	0.1149	0.0466
23.40	0.2808	0.1154	0.0468
23.50	0.2820	0.1159	0.0470
23.60	0.2832	0.1164	0.0472
23.70	0.2844	0.1169	0.0474
23.80	0.2856	0.1174	0.0476
23.90	0.2868	0.1179	0.0478
24.00	0.2880	0.1184	0.0480
24.10	0.2892	0.1189	0.0482
24.20	0.2904	0.1194	0.0484
24.30	0.2916	0.1199	0.0486
24.40	0.2928	0.1204	0.0488
24.50	0.2940	0.1209	0.0490
24.60	0.2952	0.1214	0.0492
24.70	0.2964	0.1219	0.0494
24.80	0.2976	0.1223	0.0496
24.90	0.2988	0.1228	0.0498
25.00	0.3000	0.1233	0.0500
25.10	0.3012	0.1238	0.0502
25.20	0.3024	0.1243	0.0504
25.30	0.3036	0.1248	0.0506
25.40	0.3048	0.1253	0.0508
25.50	0.3060	0.1258	0.0510
25.60	0.3072	0.1263	0.0512
25.70	0.3084	0.1268	0.0514
25.80	0.3096	0.1273	0.0516
25.90	0.3108	0.1278	0.0518
26.00	0.3120	0.1283	0.0520
26.10	0.3132	0.1288	0.0522
26.20	0.3144	0.1293	0.0524
26.30	0.3156	0.1297	0.0526
26.40	0.3168	0.1302	0.0528
26.50	0.3180	0.1307	0.0530
26.60	0.3192	0.1312	0.0532
26.70	0.3204	0.1317	0.0534
26.80	0.3216	0.1322	0.0536
26.90	0.3228	0.1327	0.0538
27.00	0.3240	0.1332	0.0540
27.10	0.3252	0.1337	0.0542
27.20	0.3264	0.1342	0.0544
27.30	0.3276	0.1347	0.0546
27.40	0.3288	0.1352	0.0548
27.50	0.3300	0.1357	0.0550
27.60	0.3312	0.1362	0.0552
27.70	0.3324	0.1367	0.0554
27.80	0.3336	0.1371	0.0556
27.90	0.3348	0.1376	0.0558
28.00	0.3360	0.1381	0.0560
28.10	0.3372	0.1386	0.0562
28.20	0.3384	0.1391	0.0564
28.30	0.3396	0.1396	0.0566
28.40	0.3408	0.1401	0.0568
28.50	0.3420	0.1406	0.0570
28.60	0.3432	0.1411	0.0572
28.70	0.3444	0.1416	0.0574
28.80	0.3456	0.1421	0.0576
28.90	0.3468	0.1426	0.0578
29.00	0.3480	0.1431	0.0580
29.10	0.3492	0.1436	0.0582
29.20	0.3504	0.1441	0.0584
29.30	0.3516	0.1445	0.0586
29.40	0.3528	0.1450	0.0588
29.50	0.3540	0.1455	0.0590
29.60	0.3552	0.1460	0.0592
29.70	0.3564	0.1465	0.0594
29.80	0.3576	0.1470	0.0596
29.90	0.3588	0.1475	0.0598
30.00	0.3600	0.1480	0.0600
30.10	0.3612	0.1485	0.0602
30.20	0.3624	0.1490	0.0604
30.30	0.3636	0.1495	0.0606
30.40	0.3648	0.1500	0.0608
30.50	0.3660	0.1505	0.0610
30.60	0.3672	0.1510	0.0612
30.70	0.3684	0.1515	0.0614
30.80	0.3696	0.1519	0.0616
30.90	0.3708	0.1524	0.0618
31.00	0.3720	0.1529	0.0620
31.10	0.3732	0.1534	0.0622
31.20	0.3744	0.1539	0.0624
31.30	0.3756	0.1544	0.0626
31.40	0.3768	0.1549	0.0628
31.50	0.3780	0.1554	0.0630
31.60	0.3792	0.1559	0.0632
31.70	0.3804	0.1564	0.0634
31.80	0.3816	0.1569	0.0636
31.90	0.3828	0.1574	0.0638
32.00	0.3840	0.1579	0.0640
32.10	0.3852	0.1584	0.0642
32.20	0.3864	0.1589	0.0644
32.30	0.3876	0.1593	0.0646
32.40	0.3888	0.1598	0.0648
32.50	0.3900	0.1603	0.0650
32.60	0.3912	0.1608	0.0652
32.70	0.3924	0.1613	0.0654
32.80	0.3936	0.1618	0.0656
32.90	0.3948	0.1623	0.0658
33.00	0.3960	0.1628	0.0660
33.10	0.3972	0.1633	0.0662
33.20	0.3984	0.1638	0.0664
33.30	0.3996	0.1643	0.0666
33.40	0.4008	0.1648	0.0668
33.50	0.4020	0.1653	0.0670
33.60	0.4032	0.1658	0.0672
33.70	0.4044	0.1663	0.0674
33.80	0.4056	0.1667	0.0676
33.90	0.4068	0.1672	0.0678
34.00	0.4080	0.1677	0.0680
34.10	0.4092	0.1682	0.0682
34.20	0.4104	0.1687	0.0684
34.30	0.4116	0.1692	0.0686
34.40	0.4128	0.1697	0.0688
34.50	0.4140	0.1702	0.0690
34.60	0.4152	0.1707	0.0692
34.70	0.4164	0.1712	0.0694
34.80	0.4176	0.1717	0.0696
34.90	0.4188	0.1722	0.0698
35.00	0.4200	0.1727	0.0700
35.10	0.4212	0.1732	0.0702
35.20	0.4224	0.1737	0.0704
35.30	0.4236	0.1741	0.0706
35.40	0.4248	0.1746	0.0708
35.50	0.4260	0.1751	0.0710
35.60	0.4272	0.1756	0.0712
35.70	0.4284	0.1761	0.0714
35.80	0.4296	0.1766	0.0716
35.90	0.4308	0.1771	0.0718
36.00	0.4320	0.1776	0.0720
36.10	0.4332	0.1781	0.0722
36.20	0.4344	0.1786	0.0724
36.30	0.4356	0.1791	0.0726
36.40	0.4368	0.1796	0.0728
36.50	0.4380	0.1801	0.0730
36.60	0.4392	0.1806	0.0732
36.70	0.4404	0.1811	0.0734
36.80	0.4416	0.1815	0.0736
36.90	0.4428	0.1820	0.0738
37.00	0.4440	0.1825	0.0740
37.10	0.4452	0.1830	0.0742
37.20	0.4464	0.1835	0.0744
37.30	0.4476	0.1840	0.0746
37.40	0.4488	0.1845	0.0748
37.50	0.4500	0.1850	0.0750
37.60	0.4512	0.1855	0.0752
37.70	0.4524	0.1860	0.0754
37.80	0.4536	0.1865	0.0756
37.90	0.4548	0.1870	0.0758
38.00	0.4560	0.1875	0.0760
38.10	0.4572	0.1880	0.0762
38.20	0.4584	0.1885	0.0764
38.30	0.4596	0.1889	0.0766
38.40	0.4608	0.1894	0.0768
38.50	0.4620	0.1899	0.0770
38.60	0.4632	0.1904	0.0772
38.70	0.4644	0.1909	0.0774
38.80	0.4656	0.1914	0.0776
38.90	0.4668	0.1919	0.0778
39.00	0.4680	0.1924	0.0780
39.10	0.4692	0.1929	0.0782
39.20	0.4704	0.1934	0.0784
39.30	0.4716	0.1939	0.0786
39.40	0.4728	0.1944	0.0788
39.50	0.4740	0.1949	0.0790
39.60	0.4752	0.1954	0.0792
39.70	0.4764	0.1959	0.0794
39.80	0.4776	0.1963	0.0796
39.90	0.4788	0.1968	0.0798
40.00	0.4800	0.1973	0.0800
40.10	0.4812	0.1978	0.0802
40.20	0.4824	0.1983	0.0804
40.30	0.4836	0.1988	0.0806
40.40	0.4848	0.1993	0.0808
40.50	0.4860	0.1998	0.0810
40.60	0.4872	0.2003	0.0812
40.70	0.4884	0.2008	0.0814
40.80	0.4896	0.2013	0.0816
40.90	0.4908	0.2018	0.0818
41.00	0.4920	0.2023	0.0820
41.10	0.4932	0.2028	0.0822
41.20	0.4944	0.2033	0.0824
41.30	0.4956	0.2037	0.0826
41.40	0.4968	0.2042	0.0828
41.50	0.4980	0.2047	0.0830
41.60	0.4992	0.2052	0.0832
41.70	0.5004	0.2057	0.0834
41.80	0.5016	0.2062	0.0836
41.90	0.5028	0.2067	0.0838
42.00	0.5040	0.2072	0.0840
42.10	0.5052	0.2077	0.0842
42.20	0.5064	0.2082	0.0844
42.30	0.5076	0.2087	0.0846
42.40	0.5088	0.2092	0.0848
42.50	0.5100	0.2097	0.0850
42.60	0.5112	0.2102	0.0852
42.70	0.5124	0.2107	0.0854
42.80	0.5136	0.2111	0.0856
42.90	0.5148	0.2116	0.0858
43.00	0.5160	0.2121	0.0860
43.10	0.5172	0.2126	0.0862
43.20	0.5184	0.2131	0.0864
43.30	0.5196	0.2136	0.0866
43.40	0.5208	0.2141	0.0868
43.50	0.5220	0.2146	0.0870
43.60	0.5232	0.2151	0.0872
43.70	0.5244	0.2156	0.0874
43.80	0.5256	0.2161	0.0876
43.90	0.5268	0.2166	0.0878
44.00	0.5280	0.2171	0.0880
44.10	0.5292	0.2176	0.0882
44.20	0.5304	0.2181	0.0884
44.30	0.5316	0.2185	0.0886
44.40	0.5328	0.2190	0.0888
44.50	0.5340	0.2195	0.0890
44.60	0.5352	0.2200	0.0892
44.70	0.5364	0.2205	0.0894
44.80	0.5376	0.2210	0.0896
44.90	0.5388	0.2215	0.0898
45.00	0.5400	0.2220	0.0900
45.10	0.5412	0.2225	0.0902
45.20	0.5424	0.2230	0.0904
45.30	0.5436	0.2235	0.0906
45.40	0.5448	0.2240	0.0908
45.50	0.5460	0.2245	0.0910
45.60	0.5472	0.2250	0.0912
45.70	0.5484	0.2255	0.0914
45.80	0.5496	0.2259	0.0916
45.90	0.5508	0.2264	0.0918
46.00	0.5520	0.2269	0.0920
46.10	0.5532	0.2274	0.0922
46.20	0.5544	0.2279	0.0924
46.30	0.5556	0.2284	0.0926
46.40	0.5568	0.2289	0.0928
46.50	0.5580	0.2294	0.0930
46.60	0.5592	0.2299	0.0932
46.70	0.5604	0.2304	0.0934
46.80	0.5616	0.2309	0.0936
46.90	0.5628	0.2314	0.0938
47.00	0.5640	0.2319	0.0940
47.10	0.5652	0.2324	0.0942
47.20	0.5664	0.2329	0.0944
47.30	0.5676	0.2333	0.0946
47.40	0.5688	0.2338	0.0948
47.50	0.5700	0.2343	0.0950
47.60	0.5712	0.2348	0.0952
47.70	0.5724	0.2353	0.0954
47.80	0.5736	0.2358	0.0956
47.90	0.5748	0.2363	0.0958
48.00	0.5760	0.2368	0.0960
48.10	0.5772	0.2373	0.0962
48.20	0.5784	0.2378	0.0964
48.30	0.5796	0.2383	0.0966
48.40	0.5808	0.2388	0.0968
48.50	0.5820	0.2393	0.0970
48.60	0.5832	0.2398	0.0972
48.70	0.5844	0.2403	0.0974
48.80	0.5856	0.2407	0.0976
48.90	0.5868	0.2412	0.0978
49.00	0.5880	0.2417	0.0980
49.10	0.5892	0.2422	0.0982
49.20	0.5904	0.2427	0.0984
49.30	0.5916	0.2432	0.0986
49.40	0.5928	0.2437	0.0988
49.50	0.5940	0.2442	0.0990
49.60	0.5952	0.2447	0.0992
49.70	0.5964	0.2452	0.0994
49.80	0.5976	0.2457	0.0996
49.90	0.5988	0.2462	0.0998
50.00	0.6000	0.2467	0.1000
50.10	0.6012	0.2472	0.1002
50.20	0.6024	0.2477	0.1004
50.30	0.6036	0.2481	0.1006
50.40	0.6048	0.2486	0.1008
50.50	0.6060	0.2491	0.1010
50.60	0.6072	0.2496	0.1012
50.70	0.6084	0.2501	0.1014
50.80	0.6096	0.2506	0.1016
50.90	0.6108	0.2511	0.1018
51.00	0.6120	0.2516	0.1020
51.10	0.6132	0.2521	0.1022
51.20	0.6144	0.2526	0.1024
51.30	0.6156	0.2531	0.1026
51.40	0.6168	0.2536	0.1028
51.50	0.6180	0.2541	0.1030
51.60	0.6192	0.2546	0.1032
51.70	0.6204	0.2551	0.1034
51.80	0.6216	0.2555	0.1036
51.90	0.6228	0.2560	0.1038
52.00	0.6240	0.2565	0.1040
52.10	0.6252	0.2570	0.1042
52.20	0.6264	0.2575	0.1044
52.30	0.6276	0.2580	0.1046
52.40	0.6288	0.2585	0.1048
52.50	0.6300	0.2590	0.1050
52.60	0.6312	0.2595	0.1052
52.70	0.6324	0.2600	0.1054
52.80	0.6336	0.2605	0.1056
52.90	0.6348	0.2610	0.1058
53.00	0.6360	0.2615	0.1060
53.10	0.6372	0.2620	0.1062
53.20	0.6384	0.2625	0.1064
53.30	0.6396	0.2629	0.1066
53.40	0.6408	0.2634	0.1068
53.50	0.6420	0.2639	0.1070
53.60	0.6432	0.2644	0.1072
53.70	0.6444	0.2649	0.1074
53.80	0.6456	0.2654	0.1076
53.90	0.6468	0.2659	0.1078
54.00	0.6480	0.2664	0.1080
54.10	0.6492	0.2669	0.1082
54.20	0.6504	0.2674	0.1084
54.30	0.6516	0.2679	0.1086
54.40	0.6528	0.2684	0.1088
54.50	0.6540	0.2689	0.1090
54.60	0.6552	0.2694	0.1092
54.70	0.6564	0.2699	0.1094
54.80	0.6576	0.2703	0.1096
54.90	0.6588	0.2708	0.1098
55.00	0.6600	0.2713	0.1100
55.10	0.6612	0.2718	0.1102
55.20	0.6624	0.2723	0.1104
55.30	0.6636	0.2728	0.1106
55.40	0.6648	0.2733	0.1108
55.50	0.6660	0.2738	0.1110
55.60	0.6672	0.2743	0.1112
55.70	0.6684	0.2748	0.1114
55.80	0.6696	0.2753	0.1116
55.90	0.6708	0.2758	0.1118
56.00	0.6720	0.2763	0.1120
56.10	0.6732	0.2768	0.1122
56.20	0.6744	0.2773	0.1124
56.30	0.6756	0.2777	0.1126
56.40	0.6768	0.2782	0.1128
56.50	0.6780	0.2787	0.1130
56.60	0.6792	0.2792	0.1132
56.70	0.6804	0.2797	0.1134
56.80	0.6816	0.2802	0.1136
56.90	0.6828	0.2807	0.1138
57.00	0.6840	0.2812	0.1140
57.10	0.6852	0.2817	0.1142
57.20	0.6864	0.2822	0.1144
57.30	0.6876	0.2827	0.1146
57.40	0.6888	0.2832	0.1148
57.50	0.6900	0.2837	0.1150
57.60	0.6912	0.2842	0.1152
57.70	0.6924	0.2847	0.1154
57.80	0.6936	0.2851	0.1156
57.90	0.6948	0.2856	0.1158
58.00	0.6960	0.2861	0.1160
58.10	0.6972	0.2866	0.1162
58.20	0.6984	0.2871	0.1164
58.30	0.6996	0.2876	0.1166
58.40	0.7008	0.2881	0.1168
58.50	0.7020	0.2886	0.1170
58.60	0.7032	0.2891	0.1172
58.70	0.7044	0.2896	0.1174
58.80	0.7056	0.2901	0.1176
58.90	0.7068	0.2906	0.1178
59.00	0.7080	0.2911	0.1180
59.10	0.7092	0.2916	0.1182
59.20	0.7104	0.2921	0.1184
59.30	0.7116	0.2925	0.1186
59.40	0.7128	0.2930	0.1188
59.50	0.7140	0.2935	0.1190
59.60	0.7152	0.2940	0.1192
59.70	0.7164	0.2945	0.1194
59.80	0.7176	0.2950	0.1196
59.90	0.7188	0.2955	0.1198
60.00	0.7200	0.2960	0.1200
60.10	0.7212	0.2965	0.1202
60.20	0.7224	0.2970	0.1204
60.30	0.7236	0.2975	0.1206
60.40	0.7248	0.2980	0.1208
60.50	0.7260	0.2985	0.1210
60.60	0.7272	0.2990	0.1212
60.70	0.7284	0.2995	0.1214
60.80	0.7296	0.2999	0.1216
60.90	0.7308	0.3004	0.1218
61.00	0.7320	0.3009	0.1220
61.10	0.7332	0.3014	0.1222
61.20	0.7344	0.3019	0.1224
61.30	0.7356	0.3024	0.1226
61.40	0.7368	0.3029	0.1228
61.50	0.7380	0.3034	0.1230
61.60	0.7392	0.3039	0.1232
61.70	0.7404	0.3044	0.1234
61.80	0.7416	0.3049	0.1236
61.90	0.7428	0.3054	0.1238
62.00	0.7440	0.3059	0.1240
62.10	0.7452	0.3064	0.1242
62.20	0.7464	0.3069	0.1244
62.30	0.7476	0.3073	0.1246
62.40	0.7488	0.3078	0.1248
62.50	0.7500	0.3083	0.1250
62.60	0.7512	0.3088	0.1252
62.70	0.7524	0.3093	0.1254
62.80	0.7536	0.3098	0.1256
62.90	0.7548	0.3103	0.1258
63.00	0.7560	0.3108	0.1260
63.10	0.7572	0.3113	0.1262
63.20	0.7584	0.3118	0.1264
63.30	0.7596	0.3123	0.1266
63.40	0.7608	0.3128	0.1268
63.50	0.7620	0.3133	0.1270
63.60	0.7632	0.3138	0.1272
63.70	0.7644	0.3143	0.1274
63.80	0.7656	0.3147	0.1276
63.90	0.7668	0.3152	0.1278
64.00	0.7680	0.3157	0.1280
64.10	0.7692	0.3162	0.1282
64.20	0.7704	0.3167	0.1284
64.30	0.7716	0.3172	0.1286
64.40	0.7728	0.3177	0.1288
64.50	0.7740	0.3182	0.1290
64.60	0.7752	0.3187	0.1292
64.70	0.7764	0.3192	0.1294
64.80	0.7776	0.3197	0.1296
64.90	0.7788	0.3202	0.1298
65.00	0.7800	0.3207	0.1300
65.10	0.7812	0.3212	0.1302
65.20	0.7824	0.3217	0.1304
65.30	0.7836	0.3221	0.1306
65.40	0.7848	0.3226	0.1308
65.50	0.7860	0.3231	0.1310
65.60	0.7872	0.3236	0.1312
65.70	0.7884	0.3241	0.1314
65.80	0.7896	0.3246	0.1316
65.90	0.7908	0.3251	0.1318
66.00	0.7920	0.3256	0.1320
66.10	0.7932	0.3261	0.1322
66.20	0.7944	0.3266	0.1324
66.30	0.7956	0.3271	0.1326
66.40	0.7968	0.3276	0.1328
66.50	0.7980	0.3281	0.1330
66.60	0.7992	0.3286	0.1332
66.70	0.8004	0.3291	0.1334
66.80	0.8016	0.3295	0.1336
66.90	0.8028	0.3300	0.1338
67.00	0.8040	0.3305	0.1340
67.10	0.8052	0.3310	0.1342
67.20	0.8064	0.3315	0.1344
67.30	0.8076	0.3320	0.1346
67.40	0.8088	0.3325	0.1348
67.50	0.8100	0.3330	0.1350
67.60	0.8112	0.3335	0.1352
67.70	0.8124	0.3340	0.1354
67.80	0.8136	0.3345	0.1356
67.90	0.8148	0.3350	0.1358
68.00	0.8160	0.3355	0.1360
68.10	0.8172	0.3360	0.1362
68.20	0.8184	0.3365	0.1364
68.30	0.8196	0.3369	0.1366
68.40	0.8208	0.3374	0.1368
68.50	0.8220	0.3379	0.1370
68.60	0.8232	0.3384	0.1372
68.70	0.8244	0.3389	0.1374
68.80	0.8256	0.3394	0.1376
68.90	0.8268	0.3399	0.1378
69.00	0.8280	0.3404	0.1380
69.10	0.8292	0.3409	0.1382
69.20	0.8304	0.3414	0.1384
69.30	0.8316	0.3419	0.1386
69.40	0.8328	0.3424	0.1388
69.50	0.8340	0.3429	0.1390
69.60	0.8352	0.3434	0.1392
69.70	0.8364	0.3439	0.1394
69.80	0.8376	0.3443	0.1396
69.90	0.8388	0.3448	0.1398
70.00	0.8400	0.3453	0.1400
70.10	0.8412	0.3458	0.1402
70.20	0.8424	0.3463	0.1404
70.30	0.8436	0.3468	0.1406
70.40	0.8448	0.3473	0.1408
70.50	0.8460	0.3478	0.1410
70.60	0.8472	0.3483	0.1412
70.70	0.8484	0.3488	0.1414
70.80	0.8496	0.3493	0.1416
70.90	0.8508	0.3498	0.1418
71.00	0.8520	0.3503	0.1420
71.10	0.8532	0.3508	0.1422
71.20	0.8544	0.3513	0.1424
71.30	0.8556	0.3517	0.1426
71.40	0.8568	0.3522	0.1428
71.50	0.8580	0.3527	0.1430
71.60	0.8592	0.3532	0.1432
71.70	0.8604	0.3537	0.1434
71.80	0.8616	0.3542	0.1436
71.90	0.8628	0.3547	0.1438
72.00	0.8640	0.3552	0.1440
72.10	0.8652	0.3557	0.1442
72.20	0.8664	0.3562	0.1444
72.30	0.8676	0.3567	0.1446
72.40	0.8688	0.3572	0.1448
72.50	0.8700	0.3577	0.1450
72.60	0.8712	0.3582	0.1452
72.70	0.8724	0.3587	0.1454
72.80	0.8736	0.3591	0.1456
72.90	0.8748	0.3596	0.1458
73.00	0.8760	0.3601	0.1460
73.10	0.8772	0.3606	0.1462
73.20	0.8784	0.3611	0.1464
73.30	0.8796	0.3616	0.1466
73.40	0.8808	0.3621	0.1468
73.50	0.8820	0.3626	0.1470
73.60	0.8832	0.3631	0.1472
73.70	0.8844	0.3636	0.1474
73.80	0.8856	0.3641	0.1476
73.90	0.8868	0.3646	0.1478
74.00	0.8880	0.3651	0.1480
74.10	0.8892	0.3656	0.1482
74.20	0.8904	0.3661	0.1484
74.30	0.8916	0.3665	0.1486
74.40	0.8928	0.3670	0.1488
74.50	0.8940	0.3675	0.1490
74.60	0.8952	0.3680	0.1492
74.70

0.8964	0.3685	0.1494
74.80	0.8976	0.3690	0.1496
74.90	0.8988	0.3695	0.1498
75.00 or more	0.9000	0.3700	0.1500

Notes to the Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live‑stock) Regulations 1998

Note 1

The Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live‑stock) Regulations 1998 (in force 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) as shown in this consolidation comprise Statutory Rules 1998 No. 106 amended as indicated in the Tables below.

Table of Statutory Rules

Year and number	Date of notification in Gazette	Date of commencement	Application, saving or transitional provisions
1998 No. 106	27 May 1998	1 July 1998 (see r. 1 and Gazette 1998, No. GN22)
1998 No. 126 (a)	9 June 1998	Part 1 (rr. 1, 2): 9 June 1998 Part 2 (rr. 3-24): 1 July 1998 Part 3 (rr. 25-46): 3 July 1998	—
1998 No. 181 (b)	30 June 1998	Rr. 1-4: 1 July 1998 Rr. 5, 6: 3 July 1998	—
1998 No. 254 (b)	6 Aug 1998	6 Aug 1998	—
1999 No. 23 (c)	2 Mar 1999	2 Mar 1999	—
1999 No. 180 (d)	1 Sept 1999	1 Sept 1999	—
1999 No. 327 (e)	22 Dec 1999	1 Jan 2000	—

(a) Statutory Rules 1998 No. 126 were made under the Primary Industries Levies and Charges Collection Act 1991, the Live-stock Transactions Levy Act 1997, the Live‑stock (Producers) Export Charges Act 1997, the National Residue Survey(Sheep, Lambs and Goats Transactions) Levy Act 1997 and the National Residue Survey (Sheep, Lambs and Goats Export) Levy Act 1997.
(b) Statutory Rules 1998 Nos. 181 and 254 were made under the Live-stock Transactions Levy Act 1997 and the National Residue Survey (Sheep, Lambs and Goats Transactions) Levy Act 1997.
(c) Statutory Rules 1999 No. 23 were made under the Cattle Transactions Levy Act 1997, the Live-stock Transactions Levy Act 1997 and the Primary Industries Levies and Charges Collection Act 1991.
(d) Statutory Rules 1999 No. 180 were made under the Primary Industries (Excise) Levies Act 1999.
(e)Statutory Rules 1999 No. 327 were made under the Primary Industries (Excise) Levies Act 1999.

Table of Amendments

ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
R. 4..........................................	am. 1998 No. 126
R. 13........................................	am. 1998 No. 126
R. 21........................................	am. 1998 No. 126
R. 24........................................	am. 1999 No. 327
R. 24A ....................................	ad. 1999 No. 23
Note to r. 27 ..........................	rep. 1998 No. 126
Notes 1–3 to r. 27 ................	ad. 1998 No. 126
R. 32........................................	rs. 1998 No. 126
R. 32A.....................................	ad. 1998 No. 126
R. 34........................................	am. 1998 No. 126
R. 36........................................	am. 1998 No. 126
R. 38........................................	am. 1998 No. 126
Rr. 42, 43 ...............................	am. 1998 No. 126
R. 45........................................	am. 1998 No. 126
R. 47........................................	am. 1998 No. 126
R. 49........................................	am. 1998 No. 126; 1999 No. 23
R. 50........................................	rs. 1998 No. 126
am. 1998 Nos. 126, 181 and 254
R. 51........................................	rs. 1998 No. 126
am. 1998 Nos. 126, 181 and 254; 1999 No. 180
Rr. 57, 58................................	rs. 1998 No. 126
am. 1998 No. 126
Note to r. 64 ..........................	rep. 1998 No. 126
Notes 1–3 to r. 64 ................	ad. 1998 No. 126
R. 69........................................	rs. 1998 No. 126
R. 69A.....................................	ad. 1998 No. 126
R. 71........................................	am. 1998 No. 126
R. 73........................................	am. 1998 No. 126
R. 75........................................	am. 1998 No. 126
Rr. 79, 80................................	am. 1998 No. 126
R. 82........................................	am. 1998 No. 126
Heading to Schedule 1 ........	rs. 1998 No. 126
Schedule 1.............................	ad. 1998 No. 126
am. 1998 No. 126
Heading to Schedule 2 ........	rs. 1998 No. 126
Schedule 2.............................	ad. 1998 No. 126
am. 1998 No. 126

Note 2

Regulation 47 — Regulation 34.1 of Statutory Rules 1998 No. 126 provides as follows:

34Regulation 47 (Definitions for Part)

34.1 Definition of charge:
Omit “or the National Residue Survey (Sheep, Lambs and Goats Export) Levy Act”.

The proposed amendment was misdescribed and is not incorporated in this consolidation.