Buffalo Slaughter Levy Act 1997
No. 210, 1997
Buffalo Slaughter Levy Act 1997
No. 210, 1997
An Act to impose a levy on the slaughter of buffaloes, and for purposes dealing with the imposition of the levy
Contents
1 Short title..................................1
2 Commencement..............................1
3 Definitions.................................2
4 Imposition of levy.............................2
5 Rate of levy.................................2
6 Levy is payable by owner.........................3
7 Regulations.................................3
Buffalo Slaughter Levy Act 1997
No. 210, 1997
An Act to impose a levy on the slaughter of buffaloes, and for purposes dealing with the imposition of the levy
[Assented to 17 December 1997]
The Parliament of Australia enacts:
1 Short title
This Act may be cited as the Buffalo Slaughter Levy Act 1997.
2 Commencement
This Act commences at the commencement of Part 3 of the Australian Meat and Live‑stock Industry Act 1997.
3 Definitions
(1) In this Act:
levy means levy imposed by this Act.
National Cattle Disease Eradication Account means:
(a) the trust account called the National Cattle Disease Eradication Trust Account continued in existence by section 4 of the National Cattle Disease Eradication Trust Account Act 1991; or
(b) the reserve called the National Cattle Disease Eradication Reserve established by section 4 of the National Cattle Disease Eradication Reserve Act 1991.
(2) Unless the contrary intention appears, a word or expression has the same meaning in this Act as it has in the Primary Industries Levies and Charges Collection Act 1991.
4 Imposition of levy
(1) Subject to subsection (2), a levy is imposed on the slaughter of buffaloes for human consumption at an abattoir after the commencement of this Act.
(2) Levy is not imposed:
(a) on the slaughter of buffaloes whose carcases are, under a law of the Commonwealth or of a State or Territory, condemned or rejected as being unfit for human consumption; or
(b) on the slaughter of buffaloes for consumption by the owner of the buffaloes, by members of the owner’s family or by the owner’s employees.
5 Rate of levy
The rate of levy on the slaughter of each head of buffaloes is the sum of the following amounts:
(a) $4.60 or, if another amount (not exceeding $18.00) is prescribed by the regulations, the other amount, for the purpose of payment to the Rural Industries Research and Development Corporation;
(b) 73 cents or, if another amount (not exceeding $4.00) is prescribed by the regulations, the other amount, for the purpose of payment to the National Cattle Disease Eradication Account.
6 Levy is payable by owner
Levy payable on the slaughter of buffaloes is payable by the person (including a State or Territory or an authority of a State or Territory) who owns the buffaloes when the slaughter takes place.
7 Regulations
The Governor-General may make regulations prescribing all matters:
(a) required or permitted by this Act to be prescribed; or
(b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.
[Minister's second reading speech made in the
House of Representatives on 1 October 1997
Senate on 29 October 1997]
(152/97)
Overview
The Buffalo Slaughter Levy Act 1997 was enacted by the Parliament of Australia to impose a levy on the slaughter of buffaloes, with the primary aim of generating revenue for specified purposes. The Act was designed to come into effect concurrently with the commencement of Part 3 of the Australian Meat and Livestock Industry Act 1997. The levy applies to the slaughter of buffaloes intended for human consumption at an abattoir, excluding those whose carcasses are condemned as unfit for consumption or those slaughtered for consumption by the owner, their family, or employees. The Act specifies the rate of levy, which includes contributions to the Rural Industries Research and Development Corporation and the National Cattle Disease Eradication Account. The levy is payable by the owner of the buffaloes at the time of slaughter, and the Governor-General has the authority to make regulations necessary for the implementation and enforcement of the Act.
Scope and Application
The Buffalo Slaughter Levy Act 1997 applies to the imposition of a levy on the slaughter of buffaloes for human consumption at an abattoir following the commencement of the Act. This Act is geographically applicable at the Commonwealth level and is specifically tailored to regulate the levy on buffalo slaughter within Australia. The levy is not imposed on buffaloes whose carcasses are condemned or rejected as unfit for human consumption, nor on those slaughtered for consumption by the owner or their family and employees. The Act specifies the rate of the levy, which includes an amount for the Rural Industries Research and Development Corporation and another for the National Cattle Disease Eradication Account. The levy is to be paid by the owner of the buffaloes at the time of slaughter. The Act allows for the regulation of certain matters through subordinate instruments, empowering the Governor-General to make regulations that are necessary or convenient for the implementation and enforcement of the Act.
Key Provisions
The Buffalo Slaughter Levy Act 1997 (sections 1-7) imposes a levy on the slaughter of buffaloes for human consumption at an abattoir after the commencement of the Act. This levy applies unless the buffaloes are condemned as unfit for human consumption or are slaughtered for personal consumption by the owner or their immediate family and employees (section 4). The levy rate is set at $4.60 for the Rural Industries Research and Development Corporation and 73 cents for the National Cattle Disease Eradication Account, with the possibility of these amounts being altered by regulations (section 5). The levy must be paid by the owner of the buffaloes at the time of slaughter (section 6). Regulations can be made by the Governor-General to prescribe matters required or permitted by the Act, as well as those necessary or convenient for its implementation (section 7).
The Act imposes several obligations on parties involved in the slaughter of buffaloes. Owners of buffaloes are required to pay the levy when their animals are slaughtered for human consumption at an abattoir. This levy must be paid regardless of the ownership status, including State or Territory authorities. The Act also mandates that the levy is not applicable if the buffaloes are condemned as unfit for human consumption or if the slaughter is for personal consumption by the owner, their family, or employees. Furthermore, the Act allows for the rate of levy to be altered through regulations, which must be made by the Governor-General.
Breaches of the provisions outlined in the Buffalo Slaughter Levy Act 1997 can lead to various civil and criminal consequences. Although the Act does not explicitly state the penalties for non-compliance, it is implied that failure to pay the imposed levy could result in enforcement actions by relevant authorities. The specific penalties for non-compliance would likely be determined by other relevant legislation or regulations. However, the Act provides a clear framework for levy imposition and collection, ensuring that the financial burden is borne by the appropriate parties involved in the buffalo slaughter industry.