Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Amendment Regulations 1999 (No. 1) 1999 No. 23
EXPLANATORY STATEMENT
STATUTORY RULES 1999 NO. 23
Issued by the Authority of the Minister for Agriculture, Fisheries and Forestry
Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Amendment Regulations 1999 (No. 1)
Primary Industries Levies and Charges (National Residue Survey Levies)Amendment Regulations 1999 (No. 1)
The Cattle Transactions Levy Act 1997, the Live-stock Transactions Levy Act 1997 and the National Residue Survey (Excise) Levy Act 1998 (the Acts) provide that the Governor-General may make regulations for the purposes of the Acts.
The Acts provide for the imposition of a levy on each cattle and live-stock transaction involving ownership transfer, or delivery to a processor for slaughter, or slaughter of cattle, lot fed cattle, bobby calves or live-stock, with certain exclusions principally relating to sale of dairy cattle for dairying purposes. The Acts also provide for a levy not to be imposed in "such other circumstances (if any) as are prescribed."
The regulations exempt the payment of transaction levies on the slaughter of cattle, sheep and goats (other than lot-fed cattle) by a processor for home consumption (also known as home kills) under specified conditions.
Home kills were generally considered by industry to be exempt from the transaction levy because ownership did not change before, during or after the slaughter process. However, provision for the exemption is not reflected in legislation. The amendments to the regulations have formalised the exemption.
The definition of "Processor" for the purposes of who does the home kills under the regulations is as specified in the Primary Industries Levies and Charges Collection Act 1991.
A regulatory impact statement was not required for these amendments.
Details of the regulations for Primary Industries Levies and Charges Collection (Buffalo, Cattle and Livestock) Amendment Regulation 1999 are as follows:
Regulation 1 cites the Regulations as the Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Amendment Regulations 1999.
Regulation 2 provides for a commencement date on gazettal.
Regulation 3 amends Schedule 1 of the Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Amendment Regulations 1998.
Regulation 24A prescribes for paragraph 6 (2) (h) of the Cattle Transactions Levy Act 1997, levy is not imposed on the slaughter of cattle (other than lot-fed cattle) by a processor for home consumption if.
(a) the cattle are slaughtered on premises owned or occupied by the processor; and
(b) immediately before the slaughter the cattle were owned by the processor and kept on
the premises: and
(c) there is no sale or other transaction transferring ownership of the cattle, or any part or
product of the carcase of the cattle, on or after the slaughter.
Regulation 49 prescribes for 5 (2) (f) of the Live-stock Transactions Levy Act 1997, levy is not imposed on the slaughter of live-stock by a processor for home consumption if.
(a) the live-stock are slaughtered on premises owned or occupied by the processor; and
(b) immediately before the slaughter the live-stock were owned by the processor and kept
on the premises: and
(c) there is no sale or other transaction transferring ownership of the live-stock, or any part
or product of the carcase of the live-stock, on or after the slaughter.
Details of the regulations for Primary Industries Levies and Charges (National Residue Survey Levies) Amendment Regulations 1999 are as follows:
Regulation 1 cites the Regulations as the Primary Industries Levies and Charges (National Residue Survey Levies) Amendment Regulations 1999.
Regulation 2 provides for a commencement date on gazettal.
Regulation 3 amends Schedule 1 of the Primary Industries Levies and Charges (National Residue Survey Levies) Amendment Regulations 1998.
Regulation 27 prescribes for paragraph 2 (2) (h) of Schedule 1 of NRS Excise Levy Act, NRS excise levy is not imposed on the slaughter of cattle (other than lot-fed cattle) by a processor for home consumption if.
(a) the cattle are slaughtered on premises owned or occupied by the processor; and
(b) immediately before the slaughter the cattle were owned by the processor and kept on
the premises: and
(c) there is no sale or other transaction transferring ownership of the cattle, or any part or
product of the carcase of the cattle, on or after the slaughter.
Regulation 238A prescribes for paragraph 2 (2) (f) of Schedule 15 to the NRS Excise Levy Act, NRS excise levy is not imposed on the slaughter of sheep, lambs or goats by a processor for home consumption if.
(a) the sheep, lambs or goats are slaughtered on premises owned or occupied by the
processor, and
(b) immediately before the slaughter the sheep, lambs or goats were owned by the
processor and kept on the premises: and
(c) there is no sale or other transaction transferring ownership of the sheep, lambs or
goats, or any part or product of the carcase of the sheep, lambs or goats, on or after the
slaughter.