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: 119244–120587

1                                  3.01 cents per kilogram of the farmed prawns, weighed before any part of the prawns is removed

20‑4  Levy payer
  The levy imposed by subclause 20‑1(1) or (2) on farmed prawns is payable by the person who owns the farmed prawns immediately after they are harvested.

20‑5  Application provision
  Subclause 20‑1(1) or (2) applies in relation to farmed prawns that are delivered, sold or processed on or after 1 July 2025, whether the farmed prawns are harvested before, on or after that day.

Division 21—Game animals

21‑1  Imposition of game animal processing levy
 (1) Levy is imposed on the processing at a processing establishment in Australia of game animals that:
 (a) were killed in their habitat by a shot from a firearm; and
 (b) are for human consumption in or outside Australia.
Note: Some operations, such as identification of the game animals or bleeding, field‑dressing or cooling of the carcases, may occur in the field before the carcases are delivered to the processing establishment. These operations are not covered by subclause (1).
 (2) Game animal means a pig or goat.

21‑2  Rate of the levy
  The rate of the levy on the processing of game animals at a processing establishment is worked out using this table.

Game animal processing levy
Item                         Rate of levy