Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Amendment Regulations 1999 (No. 1)

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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.

 

Overview

The Primary Industries Levies and Charges Collection (Buffalo, Cattle and Livestock) Amendment Regulations 1999 (No. 1) was enacted to address the gap in the legislation concerning the exemption of transaction levies on the slaughter of cattle, sheep, and goats by a processor for home consumption under specified conditions. The problem arose as home kills were generally considered by industry to be exempt from the transaction levy due to the absence of ownership transfer before, during, or after the slaughter process, but this provision was not reflected in the existing legislation. These amendments formalised the exemption by clearly stating the conditions under which the transaction levies would not be imposed. The regulations were issued by the Minister for Agriculture, Fisheries and Forestry, pursuant to the authority granted under the Cattle Transactions Levy Act 1997, the Live-stock Transactions Levy Act 1997, and the National Residue Survey (Excise) Levy Act 1998. The policy objective of these regulations was to align the legislative framework with industry practices and to ensure clarity and fairness in the application of the transaction levies.

Scope and Application

The Primary Industries Levies and Charges Collection (Buffalo, Cattle and Livestock) Amendment Regulations 1999, made under the authority of the Minister for Agriculture, Fisheries and Forestry, formalise the exemption from certain levies for the slaughter of cattle, sheep, lambs, and goats by a processor for home consumption. These regulations amend the Primary Industries Levies and Charges Collection (Buffalo, Cattle and Livestock) Amendment Regulations 1998 and the Primary Industries Levies and Charges (National Residue Survey Levies) Amendment Regulations 1998. The regulations apply to processors who slaughter cattle, sheep, lambs, and goats on premises they own or occupy, provided that these animals were owned by the processor immediately before slaughter and there is no sale or transfer of ownership or parts of the carcases on or after the slaughter. These exemptions are intended to align with industry practices where home kills traditionally did not incur a levy due to the absence of ownership change. The regulations specify conditions under which the exemption applies, ensuring that the home kills are genuinely for personal or family consumption rather than commercial purposes.

Key Provisions

The Primary Industries Levies and Charges Collection (Buffalo, Cattle and Livestock) Amendment Regulations 1999 (No. 1) establish that a levy will not be imposed on the slaughter of cattle, sheep, lambs, or goats by a processor for home consumption if certain conditions are met. Specifically, Regulation 24A under the Cattle Transactions Levy Act 1997 and Regulation 49 under the Livestock Transactions Levy Act 1997 state that the levy is not imposed if the animals are slaughtered on premises owned or occupied by the processor, the animals were owned by the processor and kept on the premises immediately before slaughter, and there is no sale or other transaction transferring ownership of the animals or any part or product of their carcase on or after the slaughter. Similarly, the Primary Industries Levies and Charges (National Residue Survey Levies) Amendment Regulations 1999 (No. 1) provide that the National Residue Survey (NRS) excise levy will not be imposed under similar conditions. Regulation 27 under the NRS Excise Levy Act specifies that the levy is not imposed on the slaughter of cattle if the conditions are met, while Regulation 238A specifies that the levy is not imposed on the slaughter of sheep, lambs, or goats under the same conditions. These regulations impose specific obligations on processors who slaughter animals for home consumption. They must ensure that the animals are slaughtered on premises they own or occupy, that they own the animals immediately before slaughter, and that no sale or other transaction transferring ownership occurs on or after the slaughter. Failure to comply with these conditions could result in the imposition of levies that would otherwise be exempt. If a processor fails to comply with the provisions of these regulations, there could be significant financial repercussions. While the specific penalties for non-compliance are not detailed in the explanatory statement, typically, breaches of regulations involving levies and charges can result in fines. For instance, under the Primary Industries Levies and Charges Collection Act 1991, penalties can include substantial fines, which may vary depending on the severity and frequency of the breach. In more severe cases, continued non-compliance might also lead to legal action to enforce payment of the levies and potentially incur additional costs associated with litigation.

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