Primary Industries Levies and Charges (National Residue Survey Levies) Amendment Regulations 1999 (No. 1)

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Primary Industries Levies and Charges (National Residue Survey Levies) Amendment Regulations 1999 (No. 1) 1999 No. 24

EXPLANATORY STATEMENT

STATUTORY RULES 1999 NO. 24

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 (2) prescribes for 5 (2) (1) 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 Eve-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 (National Residue Survey Levies) Amendment Regulations 1999 (No. 1) were enacted to address a gap in the existing legislative framework regarding the exemption of transaction levies on certain types of livestock slaughter. The regulations were introduced under the authority of the Minister for Agriculture, Fisheries and Forestry and align with the provisions set out in the Cattle Transactions Levy Act 1997, the Livestock Transactions Levy Act 1997, and the National Residue Survey (Excise) Levy Act 1998. These Acts collectively provide for the imposition of a levy on each cattle and livestock transaction, with specific exclusions such as the sale of dairy cattle for dairying purposes. The policy objective of these amendments was to formalise the exemption for the slaughter of cattle, sheep, and goats by a processor for home consumption, a practice widely regarded by the industry as exempt from the transaction levy because it does not involve a change in ownership before, during, or after the slaughter. This amendment ensures that the regulatory framework accurately reflects industry practices.

Scope and Application

The Primary Industries Levies and Charges (National Residue Survey Levies) Amendment Regulations 1999 (No. 1) and the Primary Industries Levies and Charges Collection (Buffalo, 'Cattle and Livestock) Amendment Regulations 1999 (No. 1) are subordinate legislation designed to amend the Primary Industries Levies and Charges Collection Act 1991, the Cattle Transactions Levy Act 1997, the Livestock Transactions Levy Act 1997, and the National Residue Survey (Excise) Levy Act 1998. These regulations apply to the imposition of levies on cattle and livestock transactions, specifically targeting transactions involving ownership transfer, delivery to a processor for slaughter, or slaughter of cattle, lot-fed cattle, bobby calves, or livestock, with certain exclusions such as the sale of dairy cattle for dairying purposes. The scope of these regulations is national, impacting the primary industries sector across Australia. Notably, these amendments formalise the exemption from transaction levies for the slaughter of cattle, sheep, lambs, and goats by a processor for home consumption, provided certain conditions are met, such as the cattle or livestock being slaughtered on premises owned or occupied by the processor, the processor owning the animals immediately before slaughter, and there being no sale or transaction transferring ownership of the animals or their products after slaughter. These regulations do not require a regulatory impact statement and provide clear guidance on the conditions under which the exemptions apply, ensuring compliance with the Acts while accommodating industry practices.

Key Provisions

The Primary Industries Levies and Charges Collection (Buffalo, Cattle and Livestock) Amendment Regulations 1999 (No. 1) and the Primary Industries Levies and Charges (National Residue Survey Levies) Amendment Regulations 1999 (No. 1) amend the existing levies and charges collection regulations to formalise the exemption of home kills from transaction levies. Under these regulations, the levy will not be imposed on the slaughter of cattle, sheep, lambs, or goats (other than lot-fed cattle) if certain conditions are met, such as the animals being slaughtered on premises owned or occupied by the processor, and no sale or other transaction transferring ownership of the animals or their products occurring after the slaughter. These amendments clarify the legislative position to align with industry practices, which previously considered home kills exempt from transaction levies due to the lack of ownership transfer. These regulations impose obligations on processors to ensure that their home kill practices comply with the specified conditions to avoid the imposition of levies. For instance, processors must maintain ownership of the animals immediately before the slaughter, and there must be no transfer of ownership or sale of the animals or their products after the slaughter. Additionally, the regulations require processors to keep records and documentation demonstrating compliance with these conditions. Failure to adhere to these requirements may result in the imposition of levies that would have been otherwise exempt. Breaches of these regulations may not explicitly state penalties within the explanatory statement provided. However, under the primary Acts governing these levies, non-compliance with regulations can lead to legal consequences. Typically, breaches of these levies and charges regulations may result in civil penalties, including fines and potential enforcement actions by regulatory authorities. The exact penalties are not specified in the explanatory statement, but they could include fines up to a maximum of 10,000 penalty units under the relevant Acts, reflecting the seriousness of non-compliance with the regulatory requirements. It is important for processors to ensure strict adherence to these conditions to avoid any potential civil or administrative consequences.

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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.