Document ID: chunk:federal_register_of_legislation:F2025C00033:clause:1_2:p1
Version: federal_register_of_legislation:F2025C00033
Segment Type: clause
Provision Reference: sch 1 cl 2 (pt 1/3)
Character Range: 91390–94139

2                               For the slaughter of lambs, the sum of the following components:
                                (a) 6.4 cents per head (the marketing component);
                                (b) 9.6 cents per head (the research and development component)

14‑4  Levy payer
  The levy imposed by clause 14‑1 on the slaughter of sheep or lambs is payable by:
 (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.

14‑5  Application provision
  Clause 14‑1 applies in relation to the slaughter of sheep or lambs on or after 1 July 2025.

Subdivision 14‑B—Sheep and lambs transaction levy

14‑6  Imposition of sheep and lambs transaction levy

Transfer of ownership of sheep or lambs
 (1) Levy is imposed on each transaction entered into by which the ownership of sheep or lambs is transferred from one person to another, where the sheep or lambs are in Australia at the time that transfer occurs.
Note: The ownership of sheep or lambs may be transferred, for example, by sale.

Delivery and slaughter of sheep or lambs at an abattoir
 (2) Levy is imposed on the slaughter in Australia at an abattoir of sheep or lambs, where the sheep or lambs have been delivered to the abattoir other than because of a sale to the proprietor of the abattoir.

Slaughter of sheep or lambs at an abattoir more than 30 days after purchase
 (3) Levy is imposed on the slaughter in Australia at an abattoir of sheep or lambs purchased by the proprietor of the abattoir and held by that proprietor for a period of more than 30 days after the day of the purchase and before the day of the slaughter.

Slaughter of sheep or lambs where no other transaction levy
 (4) Levy is imposed on the slaughter in Australia at an abattoir of sheep or lambs where:
 (a) prior to the slaughter, there has been no transaction entered into by which the ownership of the sheep or lambs has been transferred from one person to another; and
 (b) the circumstances in relation to the slaughter are circumstances to which neither subclause (2) nor (3) applies.

14‑7  Exemptions from the levy

Ownership exemption—related bodies corporate
 (1) Levy is not imposed by subclause 14‑6(1) in circumstances where there is a transfer of ownership of sheep or lambs between related bodies corporate, where the body corporate acquiring the sheep or lambs is not a proprietor of an abattoir.

Ownership exemption—sheep or lambs not fit for human consumption
 (2) Levy is not imposed by subclause 14‑6(1) in circumstances where there is a transfer of ownership of sheep