Document ID: chunk:federal_register_of_legislation:F2025C00033:clause:1_3:p1
Version: federal_register_of_legislation:F2025C00033
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 1/3)
Character Range: 61906–64785

3                    In any other circumstances                                                                                                                                             240 kilograms

9‑4  Levy payer
  The levy imposed by clause 9‑1 on the slaughter of cattle 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.

9‑5  Application provision
  Clause 9‑1 applies in relation to the slaughter of cattle on or after 1 July 2025.

Subdivision 9‑B—Cattle transaction levy

9‑6  Imposition of cattle transaction levy

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

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

Slaughter of cattle at an abattoir more than 60 days after purchase
 (3) Levy is imposed on the slaughter in Australia at an abattoir of cattle purchased by the proprietor of the abattoir and held by that proprietor for a period of more than 60 days after the day of the purchase and before the day of the slaughter.

Slaughter of cattle where no other transaction levy
 (4) Levy is imposed on the slaughter in Australia at an abattoir of cattle where:
 (a) prior to the slaughter, there has been no transaction entered into by which the ownership of the cattle 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.

9‑7  Exemptions from the levy

Ownership exemption—dairy cattle
 (1) Levy is not imposed by subclause 9‑6(1) in circumstances where there is a transfer of ownership of dairy cattle from one person to another if:
 (a) both persons are licensed dairy farmers; or
 (b) either of those persons is a licensed dairy farmer and those cattle are being acquired for inclusion in, or eventual inclusion in, a herd of dairy cattle.

Ownership exemption—related bodies corporate
 (2) Levy is not imposed by subclause 9‑6(1) in circumstances where there is a transfer of ownership 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