Cattle Slaughter Levy (Suspension) Act 1961

Overview

The Cattle Slaughter Levy (Suspension) Act 1961 was enacted to temporarily suspend the imposition of the cattle slaughter levy as set out in the Cattle Slaughter Levy Act 1960, thereby addressing the economic strain on the cattle industry during the specified period. This Act, assented to on 12th October, 1961, was passed by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia. The primary objective was to relieve the financial burden on the cattle industry by halting the levy for a defined period, which ran from 14th October, 1960 to 13th October, 1961. Furthermore, the Act ensures that any amounts already paid during this suspension period are refunded and establishes the liability for repayment among abattoir proprietors and purchasers of cattle. This legislative measure was crucial in supporting the agricultural sector during a financially challenging period.

Scope and Application

The Cattle Slaughter Levy (Suspension) Act 1961 applies to individuals and entities involved in the cattle slaughtering industry during a specified period. Specifically, it addresses the suspension of the cattle slaughter levy as imposed under the Cattle Slaughter Levy Act 1960, from the fourteenth day of October, 1960, to the thirteenth day of October, 1961. This Act mandates that the levy shall not be imposed and is deemed not to have been imposed during this suspension period. It also outlines the circumstances under which refunds of the levy are required, including when individuals or proprietors of abattoirs have paid the levy for cattle slaughtered during the suspension period. Moreover, it imposes a liability on proprietors of abattoirs and purchasers of cattle to repay any amounts paid for the levy to the original cattle owners or to the Commonwealth, as applicable. The Act extends across the Commonwealth of Australia and its provisions can be enforced through legal proceedings in a court of competent jurisdiction to recover any amounts owed under the Act. The Act does not apply to transactions occurring before the suspension period, ensuring that rights accrued prior to this period are preserved.

Key Provisions

The Cattle Slaughter Levy (Suspension) Act 1961 (sections 1 to 9) revokes the imposition of the cattle slaughter levy for a specified period, as well as outlines procedures for refunds and repayments. Section 1 gives the Act its short title. Section 2 sets the commencement date as the day the Act receives Royal Assent. Section 3 provides the definition of "the period of suspension" as running from 14 October 1960 to 13 October 1961, and clarifies that other terms have the same meanings as in the Cattle Slaughter Levy Act 1960. Section 4 suspends the levy during the specified period, deeming it not to have been imposed. Section 5 requires the Commonwealth to refund any levy paid during the suspension period, with funds coming from the Cattle and Beef Research Trust Account. Section 6 mandates that abattoir proprietors must repay any levy paid by cattle owners if the cattle were slaughtered during the suspension period. Section 7 stipulates that purchasers of cattle who agreed to a levy deduction must repay the equivalent amount to the vendor if the cattle were slaughtered during the suspension period. Section 8 preserves the right of sellers to recover full payment for sales completed before the suspension period. Section 9 allows for the recovery of amounts owed under the Act through a court of competent jurisdiction. The Act imposes specific obligations on various parties. Section 4 relieves the Commonwealth of the obligation to impose the levy during the suspension period. Section 5 obligates the Commonwealth to refund any levy paid by individuals during this period. Section 6 places a duty on abattoir proprietors to repay any levy paid by cattle owners for cattle slaughtered during the suspension period. Section 7 imposes a liability on purchasers of cattle to repay any agreed-upon levy deduction to vendors if the cattle are slaughtered during the suspension period. Section 8 ensures that sellers retain their rights to full payment for sales completed before the suspension period. Failure to comply with the Act's provisions may lead to various consequences. Section 7 allows vendors to sue purchasers for the amount owed if the purchaser fails to repay the levy deduction. Section 9 permits the recovery of amounts owed under the Act through a court of competent jurisdiction, though the Act does not specify any penalties for non-compliance. The Act primarily focuses on the suspension of the levy and the procedures for refunds and repayments, rather than prescribing specific penalties for non-compliance.