Live-stock Transactions Levy Act 1997

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No. 215, 1997

Live-stock Transactions Levy Act 1997

No. 215, 1997

An Act to impose a levy on certain transactions and other dealings involving live-stock, and for purposes dealing with the imposition of the levy

Contents

1 Short title..................................1

2 Commencement..............................2

3 Definitions.................................2

4 Related companies.............................2

5 Imposition of levy.............................3

6 Rate of levy on sheep...........................4

7 Rate of levy on lambs...........................4

8 Rate of levy on goats...........................5

9 Who pays the levy.............................5

10 Regulations.................................5

11 Cessation of operation of Act.......................6

Live-stock Transactions Levy Act 1997

No. 215, 1997

An Act to impose a levy on certain transactions and other dealings involving live-stock, and for purposes dealing with the imposition of the levy

[Assented to 17 December 1997]

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the Live-stock Transactions Levy Act 1997.

2 Commencement

This Act commences at the commencement of Part 3 of the Australian Meat and Live-stock Industry Act 1997.

3 Definitions

(1) In this Act, unless the contrary intention appears:

AAHC means the Australian Animal Health Council Limited, A.C.N. 071-890-956.

commencement time means the time when this Act commences.

lamb means a sheep that has not cut a permanent incisor tooth.

levy means levy imposed by this Act.

live-stock means sheep, lambs and goats.

marketing body has the same meaning as in Part 3 of the Australian Meat and Live‑stock Industry Act 1997.

research body has the same meaning as in Part 3 of the Australian Meat and Live‑stock Industry Act 1997.

sheep does not include lambs.

slaughter means slaughter at an abattoir for human consumption.

(2) Unless the contrary intention appears, a word or expression has the same meaning in this Act as it has in the Primary Industries Levies and Charges Collection Act 1991.

4 Related companies

For the purposes of this Act, the question whether companies were or are related to each other is to be determined in the same manner as the question whether 2 corporations are related to each other is determined under the Corporations Law.

5 Imposition of levy

(1) Subject to subsections (2) and (3), levy is imposed:

(a) on each transaction entered into after the commencement time by which the ownership of live-stock is transferred from one person to another; or

(b) on the delivery after the commencement time of live-stock to a processor otherwise than because of a sale to the processor; or

(c) on the slaughter by a processor after the commencement time of live-stock purchased by the processor and held for a period of more than 30 days after the day of the purchase and before the day of the slaughter; or

(d) on the slaughter by a processor after the commencement time of live-stock in respect of which levy would not be payable under paragraph (a), (b) or (c).

(2) Levy is not imposed:

(a) on the sale of live-stock at auction to the vendor; or

(b) on the sale or delivery of live-stock between related companies, unless the company buying or taking delivery was or is a processor; or

(i) the delivery occurs within 14 days after the live-stock were or are acquired by the person; and

(ii) the live-stock are afterwards slaughtered; and

(iii) the person continues to own the live-stock immediately after their hot carcase weight would normally be determined; or

(d) on the sale or delivery of live-stock to a processor, if the live-stock are not, at the time of the sale or delivery, fit for human consumption under any applicable law of the Commonwealth or of a State or Territory; or

(e) in circumstances where the ownership of the live-stock changed or changes:

(i) as a result of a sale or transfer ordered by a court in proceedings under the Family Law Act 1975; or

(ii) by devolution on the death of the owner of the live‑stock; or

(iii) on the happening of events referred to in subsection 70‑100(1) of the Income Tax Assessment Act 1997; or

(f) in such other circumstances (if any) as are prescribed.

(3) If live-stock are delivered to a processor, otherwise than because of a sale to the processor, for fattening or agistment for a period before slaughter by the processor, the live-stock:

(a) are taken not to have been delivered to the processor for the purposes of paragraph (1)(b) unless they are slaughtered at the end of that period; and

(b) if they are slaughtered at the end of that period, are taken to have been delivered to the processor immediately before their slaughter.

6 Rate of levy on sheep

(1) The rate of levy imposed on each head of sheep is the sum of the following amounts:

(a) the prescribed amount (not exceeding 40 cents), for the purpose of payment to the marketing body;

(b) the prescribed amount (not exceeding 12 cents), for the purpose of payment to the research body;

(2) For the purposes of subsection (1), a ewe with a lamb at foot are together taken to constitute a single head of sheep.

7 Rate of levy on lambs

The rate of levy imposed on each head of lambs (other than a lamb to which subsection 6(2) applies) is the sum of the following amounts:

(a) the prescribed amount (not exceeding 90 cents), for the purpose of payment to the marketing body;

(b) the prescribed amount (not exceeding 37 cents), for the purpose of payment to the research body;

8 Rate of levy on goats

(1) The rate of levy imposed on each head of goats is the sum of the following amounts:

(a) the prescribed amount (not exceeding $1.02), for the purpose of payment to the marketing body;

(b) the prescribed amount (not exceeding 25 cents), for the purpose of payment to the research body;

(2) For the purposes of subsection (1), a nanny-goat with a kid at foot are together taken to constitute a single head of goats.

9 Who pays the levy

(1) Levy imposed on a transaction by paragraph 5(1)(a) is payable by the person who owned the live-stock immediately before the transaction was entered into.

(2) Levy imposed on a delivery of live-stock by paragraph 5(1)(b) is payable by the person who owned the live-stock immediately before the delivery.

(3) Levy imposed on the slaughter of live-stock by paragraph 5(1)(c) or 5(1)(d) is payable by the person who owned the live-stock at the time of the slaughter.

10 Regulations

(1) The Governor-General may make regulations prescribing matters:

(a) required or permitted by this Act to be prescribed; or

(b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.

(2) The Minister may, by notice in the Gazette, declare a body to be the body whose recommendations about the amount to be prescribed for the purposes of paragraph 6(1)(a), 6(1)(b), 6(1)(c), 7(a), 7(b), 7(c), 8(a), 8(b) or 8(c) are to be taken into consideration under subsection (3).

(3) If a declaration is in force under subsection (2), the Governor‑General’s power to make regulations for the purposes of the paragraph to which the declaration relates is exercisable only on the advice of the Executive Council, given after the Council has taken into consideration any recommendations about the amount made to the Minister by the body specified in the declaration in relation to the paragraph.

11 Cessation of operation of Act

This Act, unless sooner repealed, ceases to be in force at the end of 2 years after the commencement time.

[Minister's second reading speech made in the

House of Representatives on 1 October 1997

Senate on 29 October 1997]

(162/97)

Overview

The Live-stock Transactions Levy Act 1997 was enacted by the Parliament of Australia to address the need for a financial mechanism to support marketing and research activities within the livestock industry. This Act was designed to impose a levy on specific transactions and dealings involving livestock, including sheep, lambs, and goats, to fund these activities. The levy is intended to be collected from entities involved in the transfer of ownership, delivery, or slaughter of livestock, with certain exemptions in place to avoid undue burden on legitimate business practices. The Act specifies the rates at which the levy should be applied to different types of livestock and outlines the entities responsible for paying the levy. It also grants the Governor-General the authority to make regulations necessary for the implementation of the Act, with certain recommendations to be considered from specified bodies. The Act is set to cease operation after two years unless sooner repealed.

Scope and Application

The Live-stock Transactions Levy Act 1997 imposes a levy on certain transactions and dealings involving live-stock, specifically sheep, lambs, and goats, within the Australian jurisdiction. This Act applies to transactions where ownership of live-stock is transferred, including sales and deliveries to processors, as well as the slaughter of live-stock by processors. The levy is not imposed on certain transactions such as sales of live-stock at auction to the vendor, sales or deliveries between related companies (unless the receiving company is a processor), and specific other circumstances outlined in the Act. The levy rates vary depending on the type of live-stock and are prescribed to be paid by the person who owned the livestock at the relevant time. The Act provides for the cessation of its operation unless sooner repealed, and allows for the making of regulations by the Governor-General to prescribe matters required or permitted by the Act, with some regulatory powers subject to the advice of the Executive Council based on recommendations from specified bodies. The Act commenced at the same time as Part 3 of the Australian Meat and Live-stock Industry Act 1997 and is in force for a period of two years from that commencement time.

Key Provisions

The Live-stock Transactions Levy Act 1997 imposes a levy on certain transactions and dealings involving livestock, specifically sheep, lambs, and goats, and outlines the rates of the levy and who is responsible for paying it. Section 5 details the levy's imposition, which applies to transactions where ownership of livestock is transferred, deliveries to processors not resulting from a sale, and slaughter by processors. Notably, the levy does not apply to certain situations such as sales at auction to the vendor, sales or deliveries between related companies unless one is a processor, and livestock not fit for human consumption, among others as prescribed (Section 5(2)). Section 6 sets out the rate of levy for sheep, while Section 7 specifies the rate for lambs, and Section 8 for goats. Each rate includes amounts for the marketing body, the research body, and the Australian Animal Health Council. Entities governed by the Act must ensure compliance with its provisions, primarily by identifying when a levy applies and ensuring payment in accordance with Sections 5 to 9. For instance, the person who owned the livestock immediately before a transaction, delivery, or slaughter is responsible for paying the levy (Section 9). Additionally, the Act allows for the creation of regulations to prescribe matters necessary for its operation (Section 10). Failure to comply with the Act’s provisions can result in civil or criminal consequences. While the Act does not explicitly state penalties, non-compliance could potentially lead to fines or other legal repercussions as per relevant laws and regulations. It is essential for entities involved in livestock transactions to adhere to these requirements to avoid any legal issues. The Act will cease to be in force two years after its commencement unless repealed earlier (Section 11).

Area of Law: Taxation Law; Commercial Law; Environmental Law
Instrument: Act
Concepts: Commencement Provisions; Definitions & Interpretation; Imposition of Levy; Rate of Levy; Who Pays the Levy; 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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