Excise Levies Legislation Amendment (Sheep and Lamb) Act 2020

Overview

The Excise Levies Legislation Amendment (Sheep and Lamb) Act 2020 was enacted by the Parliament of Australia on 17 December 2020, to amend the law relating to duties of excise in respect of sheep and lamb. The Act addresses the need to clarify and modernise the definitions of 'lamb' and'sheep' within the National Residue Survey (Excise) Levy Act 1998 and the Primary Industries (Excise) Levies Act 1999, ensuring consistency and fairness in the application of excise levies. This legislative change aims to streamline the regulatory framework, enhancing its effectiveness in monitoring and managing excise levies for sheep and lamb products. The amendments made by this Act will apply to transactions, deliveries, and slaughter of sheep and lambs occurring on or after 1 January 2021.

Scope and Application

The Excise Levies Legislation Amendment (Sheep and Lamb) Act 2020 applies to the amendments of the National Residue Survey (Excise) Levy Act 1998 and the Primary Industries (Excise) Levies Act 1999, focusing on the definitions of lamb and sheep. These amendments pertain to any transaction involving the transfer of ownership, delivery to a processor, or slaughter of sheep or lambs occurring on or after 1 January 2021. The Act does not explicitly state exclusions, exemptions, or thresholds, but the application of these amendments is restricted to specified transactions related to sheep and lambs. The amendments will apply nationally as they pertain to federal excise laws, impacting all relevant entities and industries within Australia. The Act does not extend its application through subordinate instruments but specifies that the changes are to be incorporated into the named Acts as outlined in the schedules.

Key Provisions

The Excise Levies Legislation Amendment (Sheep and Lamb) Act 2020 (section 1) modifies the definitions of "lamb" and "sheep" in the National Residue Survey (Excise) Levy Act 1998 (section 1(5)) and the Primary Industries (Excise) Levies Act 1999 (section 2(1)). Specifically, "lamb" is defined as an ovine animal under 12 months of age or one that lacks permanent incisor teeth in wear, while "sheep" is defined as any ovine animal that is not a lamb (sections 1(5) and 2(1)). The Act also specifies "slaughter" as the act of killing sheep or lambs at an abattoir for human consumption (sections 1(5) and 2(1)). The amendments impose obligations on entities involved in the transfer of ownership, processing, or slaughter of sheep and lambs. For instance, these entities must comply with the new definitions when engaging in transactions or processing activities from January 1, 2021 (section 4(1)(a), (b), and (c)). The amendments also require adherence to the updated definitions when slaughtering sheep or lambs from the same date (section 4(2)). While the Act does not explicitly outline specific offences, breaches of the amended definitions could result in penalties under the parent Acts, the National Residue Survey (Excise) Levy Act 1998 and the Primary Industries (Excise) Levies Act 1999. The penalties for non-compliance with these Acts could include fines or other civil or criminal consequences, although the maximum penalties are not detailed within the Excise Levies Legislation Amendment (Sheep and Lamb) Act 2020 itself. The Act stipulates that the whole legislation comes into effect on January 1, 2021 (section 2(1)). The amendments made by items 1 and 3 of Schedule 1 apply to transactions, deliveries, and slaughters occurring on or after this date (section 4(1)). Meanwhile, the amendment made by item 2 of Schedule 1 applies to the slaughter of sheep or lambs from the same commencement date (section 4(2)). The Excise Levies Legislation Amendment (Sheep and Lamb) Act 2020 thus establishes new definitions for "lamb" and "sheep" and sets out the obligations and effective dates for compliance, while leaving the specifics of penalties for non-compliance to the parent Acts.