Live-stock Slaughter Levy Collection Amendment Act 1977

Legislation au C2004A01709 Not in force Act

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LIVE-STOCK SLAUGHTER LEVY COLLECTION AMENDMENT ACT 1977

No. 71 of 1977

An Act to amend the Live-stock Slaughter Levy Collection 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 Collection Amendment Act 1977.

(2) The Live-stock Slaughter Levy Collection Act 19642 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 the day on which it receives the Royal Assent.

(2) Section 6 shall come into operation on the date fixed by Proclamation under sub-section 2(1) of the Live-stock Slaughter Levy Amendment Act 1977.

3. Sections 4 and 5 of the Principal Act are repealed and the following sections substituted:

Interpretation.

“4. In this Act, unless the contrary intention appears, “levy” means levy imposed by the Live-stock Slaughter Levy Act 1964.

Act to bind Crown.

“5. This Act binds the Crown in right of a State.”.

Penalty for non-payment.

4. Section 9 of the Principal Act is amended by omitting sub-section (3) and substituting the following sub-sections: —

“(3) The Minister or, subject to sub-section (4), a person authorized, in writing, by the Minister for the purposes of this section, may, in a particular case, for a reason that the Minister or the authorized person, as the case may be, in his discretion, thinks sufficient, remit the whole or a part of an amount payable under this section.

“(4) A remission granted under sub-section (3) by a person authorized by the Minister for the purposes of this section shall not exceed $100.”.

Deduction of levy from purchase price payable by slaughterers.

5. (1) Section 10 of the Principal Act is repealed.

(2) Notwithstanding the repeal effected by sub-section (1), section 10 of the Principal Act continues to apply, on and after the date of commencement of this section, in respect of any contract to which, immediately before that date, that section had applied.

Payments into National Cattle Disease Eradication Trust Account.

6. Section 10b of the Principal Act is amended—

(a) by omitting from paragraph (a) of sub-section (1) the words “paragraph 6(1)(d) of the Live-stock Slaughter Levy Act 1964-1976” and substituting the words “paragraphs 6(1)(d) and 6c(1)(d) of the Live-stock Slaughter Levy Act 1964”;

(b) by inserting after paragraph (a) of sub-section (1) the following paragraph:—

“(aa) amounts equal to the amounts of charge received by the Commonwealth by virtue of paragraphs 7(1)(c) and 10(1)(c) of the Live-stock Export Charge Act 1977;”; and

(c) by omitting from sub-section (2) the words “of paragraph (1)(a)” and substituting the words “of paragraphs (1)(a) and (aa)”.


Repeal of sections 11, 12 and 13.

7. (1) Sections 11, 12 and 13 of the Principal Act are repealed.

(2) Notwithstanding the repeal effected by sub-section (1), section 13 of the Principal Act continues to apply, on and after the date of commencement of this section, in relation to any proceedings in respect of an offence against section 12 of the Principal Act, including proceedings in respect of such an offence that are instituted on or after that date.

Access to books, &c.

8. Section 15 of the Principal Act is amended by omitting the words—

“Penalty: $100.”

and substituting the words—

“Penalty: $200.”.

Regulations.

9. Section 16 of the Principal Act is amended by omitting from paragraph (b) the words “the Secretary” and substituting the words “such persons as are prescribed.

 

Overview

The Live-stock Slaughter Levy Collection Amendment Act 1977 was enacted by the Commonwealth Parliament to make amendments to the Live-stock Slaughter Levy Collection Act 1964. The Act was designed to address issues in the collection and management of levies related to livestock slaughter. The primary objective of the Act is to refine the mechanisms for levy collection, improve administrative efficiency, and ensure funds are appropriately allocated towards cattle disease eradication efforts. The Act repeals and substitutes certain sections of the Principal Act, introduces amendments to penalty amounts, and adjusts the conditions under which levies can be remitted or deducted from purchase prices. It also specifies how certain levy amounts should be directed into the National Cattle Disease Eradication Trust Account, thereby reinforcing the Act’s focus on disease control within the livestock industry.

Scope and Application

The Live-stock Slaughter Levy Collection Amendment Act 1977 amends the Live-stock Slaughter Levy Collection Act 1964, primarily affecting entities involved in the slaughter of livestock and those responsible for levy collection. This Act applies to the Commonwealth of Australia and binds the Crown in right of a State, thereby extending its reach across state borders within the national framework. It specifically targets individuals or entities involved in the livestock slaughter industry, including those who are responsible for levy collection and payment. The Act does not explicitly state any exclusions or exemptions but implies that it applies broadly to all entities within the scope of the livestock slaughter industry, unless otherwise specified in subordinate instruments. These subordinate instruments may extend or restrict the application of the Act to specific circumstances or categories, thereby shaping its practical implementation.

Key Provisions

The Live-stock Slaughter Levy Collection Amendment Act 1977 amends the Live-stock Slaughter Levy Collection Act 1964. The main changes introduced by this Act include modifications to the levy remission, the deduction of levy from purchase prices, and the payment of levies into the National Cattle Disease Eradication Trust Account. Firstly, section 4 of the Act replaces the previous definition of “levy” and clarifies that this Act binds the Crown in right of a State (sections 4 and 5). Secondly, section 9 of the Principal Act is amended to allow the Minister or an authorised person to remit the whole or a part of the levy amount, with a maximum remission of $100 by an authorised person (section 4(3) and (4)). Section 10 of the Principal Act is repealed, but continues to apply to contracts that were subject to it immediately before the repeal took effect (section 5(2)). Thirdly, section 10b of the Principal Act is amended to include additional charges received by the Commonwealth under the Live-stock Export Charge Act 1977 (section 6(a), (b) and (c)). Sections 11, 12 and 13 of the Principal Act are repealed, although section 13 continues to apply to proceedings instituted on or after the repeal (section 7(2)). Furthermore, the penalty for accessing books without authorisation is increased from $100 to $200 (section 8), and the authority to make regulations is transferred from the Secretary to prescribed persons (section 9). The Act imposes several obligations on the parties and entities it governs. Firstly, it mandates that the Crown in right of a State is bound by the provisions of the Act. Secondly, it requires the Minister or an authorised person to consider whether to remit the whole or a part of the levy amount for sufficient reasons. Thirdly, it specifies that certain contracts remain subject to the repealed provisions of the Principal Act until a specified date. Fourthly, it requires that additional charges be paid into the National Cattle Disease Eradication Trust Account. Lastly, it increases the penalty for accessing books without authorisation and transfers the authority to make regulations to prescribed persons. The Act also establishes consequences for non-compliance. The most notable consequence is the financial penalty for accessing books without authorisation, which is increased from $100 to $200 (section 8). Additionally, the Act allows for the remission of the levy amount by the Minister or an authorised person, with a maximum remission of $100 by an authorised person (section 4(3) and (4)). Any failure to comply with these provisions could result in legal action, fines, or other penalties as determined by the courts.

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Taxation Law
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Commencement Provisions
Repeal & Amendment
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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.