LIVE-STOCK SLAUGHTER LEVY AMENDMENT
ACT 1976
No. 42 of 1976
An Act to amend the Live-stock Slaughter Levy Act 1964-1974.
BE IT ENACTED by the Queen, and the Senate and 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 Amendment Act 1976.
(2) The Live-stock Slaughter Levy Act 1964-1974 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 1964-1976.
Commencement.
2. This Act shall come into operation on the day on which it receives the Royal Assent.
Rate of levy on slaughter of cattle.
3. Section 6 of the Principal Act is amended—
(a) by omitting from paragraph (b) of sub-section (1) the word “and”; and
(b) by adding at the end of sub-section (1) the following word and paragraph:—
“and (d) in respect of cattle slaughtered on or after 1 July 1976—$1.00 per head of cattle slaughtered.”.
Formal amendments.
4. The Principal Act is amended as set out in the Schedule.
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SCHEDULE Section 4
FORMAL AMENDMENTS
Provision | Omit— | Substitute— |
Section 5(1)..... | the next succeeding sub-section | sub-section (2) |
Section 6(1)(c)... | One cent | 1 cent |
Section 6(2)..... | paragraph (b) of the last preceding sub- | paragraph (1)(b) |
| section | |
| Twenty-five cents | 25 cents |
| paragraphs (a) and (b) of that sub-section | paragraphs (1)(a) and (b) |
| paragraph (c) of that sub-section Seventy-five cents | paragraph (1)(c) 75 cents |
Section 6a(1)(c)... | one-tenth of One cent | 0.1 cent |
SCHEDULE—continued
Provision | Omit— | Substitute— |
Section 6a(2)....... | paragraph (b) of the last preceding sub- | paragraph (1)(b) |
| section | |
| Three and one-third cents | 3½ cents |
| paragraphs (a) and (b) of that sub-section | paragraphs (1)(a) and |
| | (b) |
| paragraph (c) of that sub-section | paragraph (1)(c) |
| Seven and one-half cents | 7½ cents |
Section 6b(1)(c)..... | one-tenth of One cent | 0.1 cent |
Section 6b(2)....... | paragraph (b) of the last preceding sub- | paragraph (1)(b) |
| section | |
| Three and one-third cents | 3½ cents |
| paragraphs (a) and (b) of that sub-section | paragraphs (1)(a) and |
| | (b) |
| paragraph (c) of that sub-section | paragraph (1)(c) |
| Seven and one-half cents | 7½ cents |
Section 8(3)........ | paragraph (a) of sub-section (1) of section six, | paragraph 6(1)(a), |
| paragraph (a) of sub-section (1) of section | 6a(1)(a) or |
| six a or paragraph (a) of sub-section (1) of | 6b(1)(a), |
| section six, b, of this Act | |
Section 8(4)........ | paragraph (b) of sub-section (1) of section | paragraph 6(1)(b), |
| Six paragraph (b) of sub-section (1) of sec- | 6a(1)(b) or 6b(1)(b) |
| tion six a or paragraph (a) of sub-section (1) of section six b, of this Act | |
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Overview
The Live-stock Slaughter Levy Amendment Act 1976 (No. 42 of 1976) was enacted by the Commonwealth Parliament to amend the Live-stock Slaughter Levy Act 1964-1974. This legislation addresses the need to update and refine the rates of the levy on livestock slaughter, specifically for cattle, to reflect changes in economic conditions and administrative requirements. The amendment introduces a new rate of $1.00 per head of cattle for those slaughtered on or after 1 July 1976, aligning the levy with contemporary economic standards. Additionally, the Act includes formal amendments to various sections of the Principal Act to ensure consistency and accuracy in the application of the levy. The policy objective is to maintain a consistent and updated framework for the collection of livestock slaughter levies, ensuring that the system remains effective and equitable for all stakeholders involved.
Scope and Application
The Live-stock Slaughter Levy Amendment Act 1976 amends the Live-stock Slaughter Levy Act 1964-1974, which primarily concerns the levy imposed on the slaughter of livestock in Australia. This amendment applies to all entities and individuals involved in the slaughter of cattle, including abattoirs and other associated businesses, operating within the jurisdiction of the Commonwealth of Australia. The Act sets a specific levy rate of $1.00 per head of cattle slaughtered on or after 1 July 1976, replacing the previous rate. The amendment also includes various formal changes to the Principal Act, correcting typographical errors and updating monetary values to reflect current standards, such as substituting "One cent" with "one cent" and adjusting figures where necessary. The Act does not specify exclusions or exemptions but operates under the overarching framework of the Principal Act, which may include conditions under which certain entities or transactions are exempt from the levy. The application of the Act can be further refined or extended through subordinate instruments, allowing for adjustments in response to changing economic or industry conditions.
Key Provisions
The Live-stock Slaughter Levy Amendment Act 1976 (Act) amends the Live-stock Slaughter Levy Act 1964-1974 (Principal Act) by introducing new levy rates and making formal amendments to certain sections. Section 3 of the Act introduces a new levy rate of $1.00 per head of cattle slaughtered on or after 1 July 1976, which is added to the existing levy structure outlined in the Principal Act. Additionally, the Act includes formal amendments detailed in the Schedule, which primarily involve updating monetary values and references within the Principal Act to reflect changes in currency and legislative structure.
The obligations imposed by the Act on the parties it governs include compliance with the updated levy rates for cattle slaughter, as specified in section 3. Entities responsible for the slaughter of cattle must ensure that the correct levy is applied and remitted as required by the amended Principal Act. Furthermore, the formal amendments detailed in the Schedule necessitate updates to documentation, reporting, and internal processes to align with the new legislative requirements.
Failure to comply with the levy rates and formal amendments set out in the Act can result in civil or criminal consequences. Although the Act does not explicitly state penalties, breaches of similar legislation typically incur fines or other sanctions. For example, non-compliance with livestock management and reporting requirements under related Acts can lead to fines of up to $12,600 for individuals and $63,000 for corporations, as stipulated in other legislative provisions. Additionally, persistent or significant breaches may attract further scrutiny or enforcement action by regulatory authorities.