Live-stock Slaughter Levy Act 1968

Legislation au C1968A00140 Not in force Act

Legislation content

Live-stock Slaughter Levy

No. 140 of 1968

An Act to amend the Live-stock Slaughter Levy Act 1964–1966.

[Assented to 9 December 1968]

BE it enacted by the Queens Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title and citation.

1.—(1.) This Act may be cited as the Live-stock Slaughter Levy Act 1968.

(2.) The Live-stock Slaughter Levy Act 1964–1966 is in this Act referred to as the Principal Act.

(3.) The Principal Act, as amended by this Act, may be cited as the Live-stock Slaughter Levy Act 1964–1968.


Commencement.

2. This Act shall come into operation on the day on which it receives the Royal Assent.

3. Sections 6, 6a and 6b of the Principal Act are repealed and the following sections inserted in their stead:—

Rate of levy on the slaughter of cattle.

6.—(1.) The rate of levy on the slaughter of live-stock being cattle shall consist of the sum of the amounts per head of cattle slaughtered that are referred to in the following paragraphs:—

(a) such amount per head of cattle slaughtered as is prescribed for the purposes of this paragraph;

(b) such amount per head of cattle slaughtered as is prescribed for the purposes of this paragraph; and

(c) in respect of cattle slaughtered on or after the first day of January, One thousand nine hundred and sixty-nine, and on or before the thirty-first day of December, One thousand nine hundred and seventy-one—One cent per head of cattle slaughtered.

(2.) The amount that is prescribed from time to time for the purposes of paragraph (b) of the last preceding sub-section shall not exceed Twenty-five cents and the total of the amounts that are prescribed from time to time for the purposes of paragraphs (a) and (b) of that sub-section and the amount specified in paragraph (c) of that sub-section shall not exceed Seventy-five cents.

Rate of levy on the slaughter of sheep.

6a.—(1.) The rate of levy on the slaughter of live-stock being sheep shall consist of the sum of the amounts per head of sheep slaughtered that are referred to in the following paragraphs:—

(a) such amount per head of sheep slaughtered as is prescribed for the purposes of this paragraph;

(b) such amount per head of sheep slaughtered as is prescribed for the purposes of this paragraph; and

(c) in respect of sheep slaughtered on or after the first day of January, One thousand nine hundred and sixty-nine, and on or before the thirty-first day of December, One thousand nine hundred and seventy-one—one-tenth of One cent per head of sheep slaughtered.

(2.) The amount that is prescribed from time to time for the purposes of paragraph (b) of the last preceding sub-section shall not exceed Three and one-third cents and the total of the amounts that are prescribed from time to time for the purposes of paragraphs (a) and (b) of that sub-section and the amount specified in paragraph (c) of that sub-section shall not exceed Seven and one-half cents.

Rate of levy on the slaughter of lambs.

6b.—(1.) The rate of levy on the slaughter of live-stock being lambs shall consist of the sum of the amounts per head of lambs slaughtered that are referred to in the following paragraphs:—

(a) such amount per head of lambs slaughtered as is prescribed for the purposes of this paragraph;

(b) such amount per head of lambs slaughtered as is prescribed for the purposes of this paragraph; and


(c) in respect of lambs slaughtered on or after the first day of January, One thousand nine hundred and sixty-nine, and on or before the thirty-first day of December, One thousand nine hundred and seventy-one—one-tenth of One cent per head of lambs slaughtered.

(2.) The amount that is prescribed from time to time for the purposes of paragraph (b) of the last preceding sub-section shall not exceed Three and one-third cents and the total of the amounts that are prescribed from time to time for the purposes of paragraphs (a) and (b) of that sub-section and the amount specified in paragraph (c) of that sub-section shall not exceed Seven and one-half cents..

Regulations.

4. Section 8 of the Principal Act is amended by omitting from subsection (2.) the words section six of.

 

Overview

The Live-stock Slaughter Levy Act 1968, enacted by the Australian Parliament, amends the existing Live-stock Slaughter Levy Act 1964–1966 to adjust the rates of levy on the slaughter of cattle, sheep, and lambs. This Act was introduced to address discrepancies in the rates of levy previously established and to ensure a more accurate and fair assessment system. The new Act sets specific rates for the period between 1 January 1969 and 31 December 1971, and provides a framework for future adjustments to these rates by the relevant authorities. The policy objective behind this amendment is to refine the financial contributions required from the livestock industry, aligning it more closely with the operational costs and services provided by the government in relation to livestock slaughter.

Scope and Application

The Live-stock Slaughter Levy Act 1968 applies to the Commonwealth of Australia and governs the levy imposed on the slaughter of cattle, sheep, and lambs within Australia. The Act specifically targets entities involved in the slaughter of livestock by imposing a financial levy on these activities. The Act provides detailed provisions for the rates of levy applicable to cattle, sheep, and lambs, with specific amounts prescribed for each category of livestock and additional temporary levies specified for a particular period between 1969 and 1971. The Act allows for the adjustment of these prescribed amounts, subject to specified maximum limits. While the Act itself sets out the levy rates, it also provides for the possibility of further regulation through subordinate instruments, indicating that the specific details of the levy may be further refined or detailed in regulations made under the authority of the Act.

Key Provisions

The Live-stock Slaughter Levy Act 1968 amends the existing Live-stock Slaughter Levy Act 1964–1966 by introducing new rates of levy for the slaughter of cattle, sheep, and lambs, effective from January 1, 1969, to December 31, 1971. Section 6 sets out the new rate of levy for cattle, which includes a prescribed amount per head, a prescribed amount not exceeding 25 cents, and an additional one cent for cattle slaughtered between January 1, 1969, and December 31, 1971. The total levy per head of cattle slaughtered should not exceed 75 cents. Similarly, section 6a outlines the new rate of levy for sheep, consisting of a prescribed amount per head, a prescribed amount not exceeding 3 and 1/3 cents, and an additional one-tenth of a cent for sheep slaughtered within the specified period. The total levy per head of sheep should not exceed 7 and 1/2 cents. Finally, section 6b specifies the new rate of levy for lambs, which includes a prescribed amount per head, a prescribed amount not exceeding 3 and 1/3 cents, and an additional one-tenth of a cent for lambs slaughtered during the given timeframe. The total levy per head of lambs should not exceed 7 and 1/2 cents. The Act imposes several obligations on the parties or entities it governs. Firstly, the levy rates specified in sections 6, 6a, and 6b must be adhered to by those responsible for the slaughter of cattle, sheep, and lambs within the prescribed timeframe. This means that the prescribed amounts and any additional levies must be collected and remitted as per the Act. Additionally, the entities responsible for enforcing the Act must ensure that the prescribed amounts do not exceed the stated limits. Furthermore, section 4 of the Act amends section 8 of the Principal Act by omitting certain words, which may have implications for the enforcement and administration of the Act. Breaching the provisions of the Live-stock Slaughter Levy Act 1968 may result in civil or criminal consequences. Although the Act does not explicitly state the penalties for non-compliance, it is likely that penalties would be prescribed under regulations made pursuant to the Act. The severity of the penalties could depend on the nature and extent of the breach, with potential consequences including fines or other monetary penalties. In more serious cases, criminal charges could be brought against individuals or entities found to be in breach of the Act. However, the exact penalties and consequences for breach are not specified in the Act itself but would be outlined in the relevant regulations.

Legal classification tags

Area of Law
Taxation Law
Instrument
Act
Concepts
Definitions & Interpretation
Repeal & Amendment
Rate of levy on the slaughter of cattle
Rate of levy on the slaughter of sheep
Rate of levy on the slaughter of lambs

Interactions

Authorises

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.