LIVE-STOCK SLAUGHTER LEVY ACT 1974
No. 111 of 1974
An Act to amend the Live-stock Slaughter Levy Act 1964-1973.
BE IT ENACTED by the Queen, the Senate and the House of Representatives of Australia, as follows:—
Short title and citation.
1. (1) This Act may be cited as the Live-stock Slaughter Levy Act 1974.
(2) The Live-stock Slaughter Levy Act 1964-1973 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 1964-1974.
Commencement.
2. (1) Subject to sub-section (2), this Act shall come into operation on the day on which it receives the Royal Assent.
(2) Section 3 shall come into operation on the first day of the month next succeeding the day on which this Act receives the Royal Assent.
Imposition of levy.
3. Section 5 of the Principal Act is amended—
(a) by omitting from paragraph (a) of sub-section (2) the words “the Commonwealth” and substituting the word “Australia”;
(b) by omitting from sub-paragraph (i) of paragraph (b) of that sub-section the words “two hundred pounds” and substituting the words “90 kilograms”; and
(c) by omitting from sub-paragraph (ii) of paragraph (b) of that sub-section the words “two hundred and twenty pounds” and substituting the words “100 kilograms”.
Rate of levy on slaughter of cattle.
4. Section 6 of the Principal Act is amended by omitting from paragraph (c) of sub-section (1) the words “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-four” and substituting the words “ 1 January 1969 and on or before 30 June 1977 ”.
Rate of levy on slaughter of sheep.
5. Section 6a of the Principal Act is amended by omitting from paragraph (c) of sub-section (1) the words “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-four” and substituting the words “1 January 1969 and on or before 30 June 1977”
Rate of levy on slaughter of lambs.
6. Section 6b of the Principal Act is amended by omitting from paragraph (c) of sub-section (1) the words “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-four” and substituting the words “1 January 1969 and on or before 30 June 1977”.
Overview
The Live-stock Slaughter Levy Act 1974 was enacted by the Commonwealth Parliament to amend the Live-stock Slaughter Levy Act 1964-1973. This legislation was introduced to address the need for updating the rates and criteria for the levy imposed on the slaughter of livestock, particularly cattle, sheep, and lambs, within Australia. The Act specifically alters the weight thresholds and extends the duration for which certain levy rates apply, aiming to ensure the continued effectiveness and fairness of the livestock slaughter levy system. The policy objective of this Act is to provide a more accurate and sustainable framework for collecting levies related to livestock slaughter, thereby supporting related agricultural and economic activities.
Scope and Application
The Live-stock Slaughter Levy Act 1974 amends the Live-stock Slaughter Levy Act 1964-1973 and imposes a levy on the slaughter of livestock across Australia. This Act applies to all entities involved in the slaughter of cattle, sheep, and lambs within the geographic boundaries of Australia. It specifies the rates of the levy applicable to the slaughter of these animals, modifying the previous thresholds and monetary values set out in the Principal Act. Notably, the Act extends its application to cover the entire country, rather than limiting it to the Commonwealth, thereby ensuring a uniform application of the levy across all states and territories. The Act does not explicitly state any exclusions or exemptions, suggesting that all eligible livestock slaughtered within the specified period and weight criteria are subject to the levy. The Act's provisions are supplemented through subordinate instruments which may further define the scope and application of the levy.
Key Provisions
The Live-stock Slaughter Levy Act 1974 primarily amends the Live-stock Slaughter Levy Act 1964-1973, which is referred to as the Principal Act in this Act. The amendments are focused on altering the rates and scope of the levy imposed on the slaughter of livestock, specifically cattle, sheep, and lambs. Section 3 of the Act changes the application of the levy from being imposed by the Commonwealth to being imposed by Australia, and it adjusts the weight thresholds for the levy on cattle from 200 pounds to 90 kilograms and from 220 pounds to 100 kilograms. Sections 4, 5, and 6 extend the period for which the specified rates of levy apply, shifting the end date from 31 December 1974 to 30 June 1977 for the slaughter of cattle, sheep, and lambs respectively.
The Act imposes specific obligations on those involved in the slaughter of livestock within the scope of the Act. These obligations include adherence to the amended rates of levy as detailed in the Act, ensuring that the correct weight thresholds are applied to the livestock being slaughtered, and compliance with the extended timeframe for the application of these rates. The Act also requires that the levy be collected and remitted to the relevant authority as stipulated by the amended Principal Act.
Breaches of the provisions within the Act may lead to civil or criminal consequences. Although the specific penalties are not detailed in the excerpt provided, it is common for such breaches to incur fines or other penalties as determined by the relevant legislation or court. The severity of these penalties would depend on the nature and extent of the breach, with repeat offenders or significant non-compliance potentially facing more severe penalties. It is essential for parties involved in the livestock slaughter industry to be fully aware of their obligations under this Act to avoid any potential legal repercussions.