Live-stock Slaughter Levy Amendment Act 1977

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LIVE-STOCK SLAUGHTER LEVY AMENDMENT ACT 1977

No. 70 of 1977

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

BE IT ENACTED by the Queen, and the Senate and House of Representatives of the Commonwealth of Australia, as follows:—

Short title, &c.

1. (1) This Act may be cited as the Live-stock Slaughter Levy Amendment Act 1977.

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

Commencement.

2. (1) Subject to sub-section (2), this Act shall come into operation on a date to be fixed by Proclamation.

(2) Sections 1, 2, 4 and 9 and sub-sections 5(1), 6(1) and 7(1) shall come into operation on the day on which this Act receives the Royal Assent.

Interpretation.

3. Section 4 of the Principal Act is amended—

(a) by omitting the definition of “cattle” and substituting the following definitions:—

“‘cattle’ means bovine animals other than buffaloes;

“‘Corporation’ means the Australian Meat and Live-stock Corporation established by section 6 of the Australian Meat and Live-stock Corporation Act 1977;

“‘dressed weight’, in relation to a carcase, means the weight of the carcase immediately after it has been dressed;

“‘Exporter and Abattoir Consultative Group’ means the Meat and Live-stock Exporters and Abattoir Operators Consultative Group established by section 41 of the Australian Meat and Live-stock Corporation Act 1977;”;

(b) by omitting the definition of “live-stock” and substituting the following definitions:—

“‘live-stock’ means cattle, sheep, lambs, buffaloes and goats;

“‘Producer Consultative Group’ means the Live-stock Producers Consultative Group established by section 41 of the Australian Meat and Live-stock Corporation Act 1977”;

(d) by adding at the end thereof the following sub-section:—

“(2) In ascertaining the weight of a carcase immediately after it has been dressed, no adjustment of that weight shall be made on account of shrinkage.

Imposition of levy.

4. Section 5 of the Principal Act is amended—

(a) by omitting from paragraph (a) of sub-section (2) the word “or” (last occurring); and

(b) by adding after paragraph (b) the following word and paragraph:—

“; or (c) on the slaughter of live-stock for consumption by the owner of that live-stock, by members of his family or by his employees.”.

Rate of levy on slaughter of cattle.

5. (1) Section 6 of the Principal Act is amended by omitting from paragraph (c) of sub-section (1) the words “and on or before 30 June 1977”.

(2) Section 6 of the Principal Act is further amended—

(a) by omitting from paragraph (c) of sub-section (1) the words “1 cent per head of cattle slaughtered” and substituting the words “such amount per head of cattle slaughtered, not exceeding 1 cent per head of cattle slaughtered, as is prescribed for the purposes of this paragraph”;

(b) by omitting from paragraph (d) of sub-section (1) the words “$1.00 per head of cattle slaughtered” and substituting the words “such amount per head of cattle slaughtered, not exceeding $1.00 per head of cattle slaughtered, as is prescribed for the purposes of this paragraph”; and

(c) by omitting from sub-section (2) the words “and (b) and the amount specified in paragraph (1)(c)” and substituting the words “, (b) and (c)”.

Rate of levy on slaughter of sheep.

6. (1) Section 6a of the Principal Act is amended by omitting from paragraph (c) of sub-section (1) the words “and on or before 30 June 1977”.

(2) Section 6a of the Principal Act is further amended—

(a) by omitting from paragraph (c) of sub-section (1) the words “0.1 cent per head of sheep slaughtered” and substituting the words “such amount per head of sheep slaughtered, not exceeding 0.1 cent per head of sheep slaughtered, as is prescribed for the purposes of this paragraph”; and

(b) by omitting from sub-section (2) the words “and (b) and the amount specified in paragraph (1)(c)” and substituting the words “, (b) and (c)”.

Rate of levy on slaughter of lambs.

7. (1) Section 6b of the Principal Act is amended by omitting from paragraph (c) of sub-section (1) the words “and on or before 30 June 1977”.

(2) Section 6b of the Principal Act is further amended—

(a) by omitting from paragraph (c) of sub-section (1) the words “0.1 cent per head of lambs slaughtered” and substituting the words “such amount per head of lambs slaughtered, not exceeding 0.1 cent per head of lambs slaughtered, as is prescribed for the purposes of this paragraph”; and

(b) by omitting from sub-section (2) the words “and (b) and the amount specified in paragraph (1)(c)” and substituting the words “, (b) and (c)”.

8. After section 6b of the Principal Act the following sections are inserted:—

Rate of levy on slaughter of buffaloes.

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

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

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

(c) such amount per head of buffaloes slaughtered, not exceeding 1 cent per head of buffaloes slaughtered, as is prescribed for the purposes of this paragraph; and

(d) such amount per head of buffaloes slaughtered, not exceeding $1.00 per head of buffaloes slaughtered, as is prescribed for the purposes of this paragraph.

“(2) The amount that is prescribed from time to time for the purposes of paragraph (1)(b) shall not exceed 25 cents and the total of the amounts that are prescribed from time to time for the purposes of paragraphs (1)(a), (b) and (c) shall not exceed 75 cents.

Rate of levy on slaughter of goats.

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

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

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

(c) such amount per head of goats slaughtered, not exceeding 0.1 cent per head of goats slaughtered, as is prescribed for the purposes of this paragraph.

“(2) The amount that is prescribed from time to time for the purposes of paragraph (1)(b) shall not exceed 3⅓ cents and the total of the amounts that are prescribed from time to time for the purposes of paragraphs (1)(a), (b) and (c) shall not exceed 7½ cents.”.

By whom levy payable.

9. Section 7 of the Principal Act is amended by inserting after the word “person” the words “(including a State or an authority of a State)”.

Regulations.

10. Section 8 of the Principal Act is amended by omitting sub-sections (2), (3) and (4) and substituting the following sub-sections:—

“(2) Before making regulations under this section prescribing an amount for the purposes of a paragraph referred to in sub-section (3) or (4), the Governor-General shall take into consideration any recommendations with respect to the amount made to the Minister by the Corporation.

“(3) Before making any recommendations in relation to regulations to be made for the purposes of paragraph 6(1)(a), 6a(1)(a), 6b(1)(a), 6c(1)(a) or 6d(1)(a), the Corporation shall consult the Producer Consultative Group, the Exporter and Abattoir Consultative Group and such other organizations (if any) as are prescribed for the purposes of this sub-section.

“(4) Before making any recommendations in relation to regulations to be made for the purposes of paragraph 6(1)(b), 6(1)(c), 6a(1)(b), 6a(1)(c), 6b(1)(b), 6b(1)(c), 6c(1)(b), 6c(1)(c), 6d(1)(b) or 6d(1)(c), the Corporation shall consult the Producer Consultative Group, the Exporter and Abattoir Consultative Group, the Australian Meat Research Committee and such other organizations (if any) as are prescribed for the purposes of this sub-section.”.

Overview

The Live-stock Slaughter Levy Amendment Act 1977 was enacted by the Commonwealth Parliament to amend the Live-stock Slaughter Levy Act 1964. This legislation aimed to address issues related to the imposition and rate of levies on the slaughter of livestock, including cattle, sheep, lambs, buffaloes, and goats, by introducing flexibility in the levy rates and expanding the scope of livestock subject to the levy. The primary objective of the Act was to allow for the prescription of varying levy amounts for different categories of livestock, including those slaughtered for private consumption, and to ensure the Australian Meat and Live-stock Corporation's involvement in recommending these rates. This amendment was designed to better align the levy system with the needs of the livestock industry and to provide a more nuanced approach to revenue collection from livestock slaughter activities.

Scope and Application

The Live-stock Slaughter Levy Amendment Act 1977 amends the Live-stock Slaughter Levy Act 1964 and applies to the Commonwealth of Australia. The Act applies to the imposition of a levy on the slaughter of live-stock, including cattle, sheep, lambs, buffaloes, and goats, for various purposes such as human consumption by the owner of the live-stock, members of his family, or his employees. The Act extends to include the Australian Meat and Live-stock Corporation and any State or authority of a State as entities that may be liable to pay the levy. The Act also includes definitions of terms such as “dressed weight” and “Corporation,” and specifies that no adjustment of the weight of a carcase shall be made on account of shrinkage. The rates of levy are prescribed to be determined by regulations made by the Governor-General, with the Australian Meat and Live-stock Corporation required to consult with relevant consultative groups before making recommendations to the Minister regarding the regulations. The Act does not specify any exclusions, exemptions, or thresholds.

Key Provisions

The Live-stock Slaughter Levy Amendment Act 1977 amends the Live-stock Slaughter Levy Act 1964, with key changes detailed in sections 4 to 10. Section 4 broadens the scope of the levy to include the slaughter of livestock for consumption by the owner, their family, or employees. Section 5 alters the rate of the levy on cattle slaughter, removing the fixed rate and instead allowing for a prescribed amount not exceeding 1 cent per head. Similarly, sections 6 and 7 modify the rates for sheep and lambs, again setting prescribed amounts not exceeding 0.1 cent per head. New sections 6c and 6d establish levy rates for buffaloes and goats, respectively, with prescribed limits on the total amounts. The obligations imposed by the Act require livestock owners, including states and state authorities, to pay the levy as specified (Section 9). The Australian Meat and Livestock Corporation must consult with relevant groups, such as the Producer Consultative Group and the Exporter and Abattoir Consultative Group, before making recommendations on the levy rates (Section 10). These consultations ensure that the prescribed amounts for the levy are considered in light of recommendations from industry stakeholders. Breaches of the Act can result in civil and criminal consequences. While the Act does not explicitly state penalties, non-compliance with the levy obligations may be subject to existing legal frameworks that could include fines or other financial penalties. The specific penalties would depend on the context and the relevant legislation under which the proceedings are taken.

Area of Law: Taxation Law
Instrument: Act
Concepts: Definitions & Interpretation; Imposition of levy; Rate of levy on slaughter of cattle; Rate of levy on slaughter of sheep; Rate of levy on slaughter of lambs; Rate of levy on slaughter of buffaloes; Rate of levy on slaughter of goats; Regulatory Standards

Interactions

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.

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