Document ID: chunk:federal_register_of_legislation:F2025C00033:clause:1_3:p2
Version: federal_register_of_legislation:F2025C00033
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 2/3)
Character Range: 64525–67207

of cattle between related bodies corporate, where the body corporate acquiring the cattle is not a proprietor of an abattoir.

Ownership exemption—cattle not fit for human consumption
 (3) Levy is not imposed by subclause 9‑6(1) in circumstances where there is a transfer of ownership of cattle if:
 (a) the person acquiring the cattle is the proprietor of an abattoir; and
 (b) the cattle are not, at the time of the transfer of ownership, fit for human consumption because of the operation of a law of the Commonwealth, a State or a Territory.

Ownership exemption—export licence holders
 (4) If levy is imposed by subclause 9‑6(1) in circumstances where there is a transfer of ownership of cattle to the holder of an export licence granted under section 191 of the Export Control Act 2020 (the first licence holder), levy is not imposed by that subclause in circumstances where there is any further transfer of ownership of the cattle to another holder of such a licence if:
 (a) the cattle are exported from Australia; and
 (b) the cattle are exported 30 days or less after being acquired by the first licence holder.

Ownership exemption—cattle intended for export
 (5) Levy is not imposed by subclause 9‑6(1) in circumstances where there is a transfer of ownership of cattle if the transfer occurs:
 (a) immediately before they are loaded, or during the period they are loaded, on a ship or aircraft in which they are intended to be exported; or
 (b) while they are on board a ship or aircraft in which they are intended to be exported.

Ownership exemption—general exclusions
 (6) Levy is not imposed by subclause 9‑6(1) in circumstances where there is a transfer of ownership of cattle:
 (a) as a result of a sale or transfer ordered by a court in proceedings under the Family Law Act 1975; or
 (b) by devolution on the death of the owner of the cattle; or
 (c) on the happening of events referred to in subsection 70‑100(1) of the Income Tax Assessment Act 1997.

Slaughter exemption—continuing ownership
 (7) Levy is not imposed by subclause 9‑6(2) on the slaughter of cattle if:
 (a) the cattle are delivered to the abattoir for slaughter on behalf of the person who owns the cattle; and
 (b) the delivery occurs within 14 days after the acquisition of the cattle by that person; and
 (c) that person:
 (i) if the hot carcase weight of the carcases is determined by the proprietor of the abattoir—owns the carcases immediately after that hot carcase weight is determined; or
 (ii) otherwise—owns the carcases immediately after the slaughter.

Slaughter exemption—cattle not fit for human consumption
 (8) Levy is not imposed by subclause 9‑6(2) on the slaughter of cattle