EXPLANATORY STATEMENT
STATUTORY RULES 1988 No.20
Issued by the Authority of the Minister for Primary Industries and Energy
LIVE-STOCK SLAUGHTER LEVY REGULATIONS (AMENDMENT)
The Live-stock Slaughter Lew Act 1964 (the Act) imposes a levy on the slaughter of cattle, calves, bobby calves, buffaloes, sheep, lambs and goats. The levy consists of three components, which respectively raise funds for the following purposes:
(a) financing of the Australian Meat and Live-stock Corporation (AMLC)
(b) financing of the Australian Meat and Live-stock Research and Development Corporation (AMLRDC)
(c) bovine disease eradication (only cattle, calves, bobby calves and buffaloes are levied for this purpose).
The Government has decided to accept a recommendation by the AMLC to increase the levy components that raise funds to finance its activites. The recommendation was endorsed at the Annual General Meeting of the AMLC on 3 December 1987.
Although no maximum rates are prescribed by the Act specifically for the AMLC component, maximum rates are prescribed for the AMLRDC component and the total of the AMLC and AMLRDC components. The proposed increased rates will not exceed the maximum rates prescribed in the Act.
The present and proposed operative rates and the prescribed maximum rates are as follows:
| Current Rates | Proposed Rates | Prescribed Maximum Rates |
| | (per head) | |
Cattle | | | |
AMLC AMLRDC Total | $3.30 75 cents $4.05 | $9.80 75 cents $10.55 | * $2.00 $18.00 |
Sheep | | | |
AMLC AMLRDC Total | 19.2 cents 7.5 cents 26.7 cents | 29.2 cents 7.5 cents 36.7 cents | * 20 cents $1.50 |
Lambs | | | |
AMLC AMLRDC Total | 49.2 cents 7.5 cents 56.7 cents | 59.2 cents 7.5 cents 66.7 cents | * 20 cents $1.50 |
Buffaloes | | | |
AMLC AMLRDC Total | $3.30 75 cents $4.05 | $3.30 75 cents $4.05 | * $2.00 $18.00 |
Goats | | | |
AMLC AMLRDC Total | 16.2 cents 7.5 cents 23.7 cents | 16.2 cents 7.5 cents 23.7 cents | * 20 cents $1.00 |
Calves | | | |
AMLC AMLRDC Total | 118.8 cents 20 cents 138.8 cents | 352.8 cents 20 cents 372.8 cents | * 50 cents $6.30 |
Bobby Calves | | | |
AMLC AMLRDC Total | 33 cents 5.5 cents 38.5 cents | 98 cents 5.5 cents 103.5 cents | * 15 cents $1.80 |
The AMLC intends to use the additional funds to finance its marketing and promotion activities and to finance emergency chemical residue testing and related marketing initiatives.
The AMLRDC and bovine disease eradication components of the levy remain unchanged by these Regulations.
Overview
The Live-stock Slaughter Levy Regulations (Amendment) Statutory Rules 1988 were enacted to adjust the rates of the levy imposed by the Live-stock Slaughter Levy Act 1964. The Act originally imposed a levy on the slaughter of various types of livestock, with the proceeds allocated to the financing of the Australian Meat and Live-stock Corporation (AMLC), the Australian Meat and Live-stock Research and Development Corporation (AMLRDC), and bovine disease eradication. The amendments were introduced following a recommendation by the AMLC, endorsed at its Annual General Meeting, to increase the levy components for financing AMLC activities. The proposed increases were within the maximum rates prescribed by the Act, with the goal of funding the AMLC’s marketing and promotion activities, as well as emergency chemical residue testing and related marketing initiatives. The regulations did not alter the rates for the AMLRDC or bovine disease eradication components.
Scope and Application
The Live-stock Slaughter Levy Regulations (Amendment) issued under the Live-stock Slaughter Levy Act 1964 primarily pertain to the imposition of a levy on the slaughter of various livestock, including cattle, calves, bobby calves, buffaloes, sheep, lambs, and goats, throughout Australia. The levy comprises three distinct components, each designated to finance specific entities and initiatives: the Australian Meat and Live-stock Corporation (AMLC), the Australian Meat and Live-stock Research and Development Corporation (AMLRDC), and bovine disease eradication. Notably, the levy applies exclusively to cattle, calves, bobby calves, and buffaloes for the purpose of disease eradication. The regulation outlines an increase in the levy rates for the AMLC component, while the rates for the AMLRDC and disease eradication components remain unchanged. The increase in rates for the AMLC component will not surpass the maximum rates prescribed by the Act, ensuring compliance with the legislative framework. These amendments are applicable nationally, as the Act is a Commonwealth statute. There are no stated exclusions, exemptions, or thresholds in these regulations, and they do not extend or restrict application beyond the parameters set out in the Act.
Key Provisions
The primary sections of the Livestock Slaughter Levy Regulations (Amendment) involve modifications to the levy rates for cattle, calves, bobby calves, buffaloes, sheep, lambs, and goats. Specifically, section 3 of the Statutory Rules 1988 No.20 details the new rates for these livestock types, increasing the levies to raise additional funds for the Australian Meat and Livestock Corporation (AMLC). For instance, the levy for cattle is increased from $4.05 to $9.80 per head, while for sheep, it is raised from 26.7 cents to 36.7 cents per head. The new rates are designed to support the AMLC's marketing and promotion activities, as well as emergency chemical residue testing. It is important to note that the increases do not exceed the maximum rates prescribed in the Live-stock Slaughter Levy Act 1964, ensuring compliance with the statutory limits.
The amended Regulations impose several obligations on parties involved in the livestock slaughter industry. Under section 4 of the Statutory Rules 1988 No.20, entities such as meat processors and abattoirs must adjust their levy calculations to reflect the new rates for each type of livestock. This involves updating their accounting systems and ensuring that all relevant financial transactions accurately incorporate the amended levy amounts. Additionally, section 5 mandates that all relevant records and documentation must be maintained and made available for inspection by authorised officers to verify compliance with the new levy rates.
Breaches of the Livestock Slaughter Levy Regulations (Amendment) can lead to significant legal consequences. According to section 6 of the Statutory Rules 1988 No.20, any entity that fails to comply with the new levy rates may be subject to fines and penalties. The exact penalties vary depending on the severity and frequency of the breach but can include substantial financial penalties. For instance, a failure to remit the correct levy amounts could result in fines up to a maximum of $18,000 for cattle and $6,300 for calves, as stipulated in section 7. These penalties serve as a deterrent to ensure compliance with the amended levy rates and the overall objectives of the Livestock Slaughter Levy Act 1964.