Document ID: chunk:federal_register_of_legislation:F2025C00033:clause:1_2
Version: federal_register_of_legislation:F2025C00033
Segment Type: clause
Provision Reference: sch 1 cl 2
Character Range: 120687–122789

2                            For goats, 3 cents per carcase (the National Residue Survey component)

21‑3  Levy payer
  The levy on the processing of game animals at a processing establishment is payable by the proprietor of the establishment.

21‑4  Application provision
  Clause 21‑1 applies in relation to the processing of game animals on or after 1 July 2025, whether the game animals were killed before, on or after that day.

Division 22—Macropods

22‑1  Imposition of macropod processing levy
 (1) Levy is imposed on the processing at a processing establishment in Australia of macropods that:
 (a) were killed in their habitat by a shot from a firearm; and
 (b) are for human or animal consumption in or outside Australia.
Note: Some operations, such as identification of the macropods 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) Macropod means an animal of the family Macropodidae.

22‑2  Exemptions from the levy

Personal consumption
 (1) Levy is not imposed on the processing of macropods at a processing establishment if:
 (a) the macropods were killed on premises owned or occupied by the proprietor of the establishment; and
 (b) the macropods were killed for consumption:
 (i) by the proprietor, by any members of the proprietor's household, by the proprietor's employees or by animals owned by the proprietor; and
 (ii) on premises owned or occupied by the proprietor.

Macropods of a certain species
 (2) Levy is not imposed on the processing of macropods at a processing establishment if the macropods are of the following species:
 (a) Thylogale billardierii, commonly known as the Tasmanian pademelon or rufous‑bellied pademelon;
 (b) Notamacropus rufogriseus, commonly known as the Bennett's (red‑necked) wallaby.

22‑3  Rate of the levy
  The rate of the levy on the processing of macropods at a processing establishment is worked out using this table.

Macropod processing levy
Item                      Rate of levy