Document ID: chunk:federal_register_of_legislation:F2025C00033:clause:1_1
Version: federal_register_of_legislation:F2025C00033
Segment Type: clause
Provision Reference: sch 1 cl 1
Character Range: 80255–82880

1                      The sum of the following components:
                       (a) 10.5 cents per head (the marketing component);
                       (b) 16.7 cents per head (the research and development component);
                       (c) 4.5 cents per head (the biosecurity activity component);
                       (d) 0 cents per head (the biosecurity response component);
                       (e) 6 cents per head (the National Residue Survey component)

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

11‑9  Levy payer

Transfer of ownership of goats
 (1) The levy imposed by subclause 11‑6(1) on a transaction is payable by the person who owns the goats immediately before the transaction is entered into.

Slaughter of goats
 (2) The levy imposed by subclause 11‑6(2) on the slaughter of goats at an abattoir is payable by the person who owns the goats immediately before the delivery to the abattoir.
 (3) The levy imposed by subclause 11‑6(3) on the slaughter of goats at an abattoir is payable by the proprietor of the abattoir.
 (4) The levy imposed by subclause 11‑6(4) on the slaughter of goats at an abattoir is payable by the person who owns the goats at the time of the slaughter.

11‑10  Application provisions
 (1) Subclause 11‑6(1) applies in relation to a transaction entered into on or after 1 July 2025.
 (2) Subclause 11‑6(2) applies in relation to the slaughter of goats at an abattoir on or after 1 July 2025, whether the delivery of the goats to the abattoir is before, on or after that day.
 (3) Subclause 11‑6(3) applies in relation to the slaughter of goats at an abattoir on or after 1 July 2025, whether the goats were purchased before, on or after that day.
 (4) Subclause 11‑6(4) applies in relation to the slaughter of goats at an abattoir on or after 1 July 2025.

Division 12—Horses

Subdivision 12‑A—Horse slaughter levy

12‑1  Imposition of horse slaughter levy
  Levy is imposed on the slaughter in Australia at an abattoir of horses if:
 (a) the horses are of the species Equus caballus or Equus ferus caballus; and
 (b) the horses are slaughtered for human consumption in or outside Australia.

12‑2  Exemptions from the levy
  Levy is not imposed on the slaughter of horses whose carcases are condemned or rejected as being unfit for human consumption because of the operation of a law of the Commonwealth, a State or a Territory.

12‑3  Rate of the levy
  The rate of the levy on the slaughter of horses is worked out using this table.

Horse slaughter levy
Item                  Rate of levy