Document ID: chunk:federal_register_of_legislation:F2024L01568:clause:1_2
Version: federal_register_of_legislation:F2024L01568
Segment Type: clause
Provision Reference: sch 1 cl 2
Character Range: 179792–181247

2                    To whom is the levy payable?                                                  The Commonwealth

Note 1: The levy payer is:
(a) if the hot carcase weight of the carcases is determined by the proprietor of the abattoir—the person who owns the carcases immediately after that hot carcase weight is determined; or
(b) otherwise—the person who owns the carcases immediately after the slaughter.
 If the levy payer is the proprietor of the abattoir, the proprietor needs to pay levy.
 If another person is the levy payer, the proprietor of the abattoir (as a collection agent) is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 11‑2 of this Schedule.
 If the proprietor pays that amount, the levy payer's liability to pay the levy is discharged under section 10 of the Act. That section allows the proprietor to deduct amounts from money received by the proprietor on behalf of the levy payer or money payable by the proprietor to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.
Note 2: For penalty for late payment, see section 9 of the Act.

Giving monthly returns
 (2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 11‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter of goats, this table has effect.

Monthly returns
Item             Matter                                        Rule