Document ID: chunk:federal_register_of_legislation:F2025C00033:clause:1_1:p2
Version: federal_register_of_legislation:F2025C00033
Segment Type: clause
Provision Reference: sch 1 cl 1 (pt 2/2)
Character Range: 57633–59714

slaughter in Australia at an abattoir of horses for human consumption. There are levy exemptions.
      Second, thoroughbred horse levy is imposed on:
             (a) a thoroughbred horse that is a mare if the mare is recorded in a mare return lodged with Racing Australia; and
             (b) a thoroughbred horse that is a stallion if the stallion covers a mare and the covering is recorded in a declaration of service lodged with Racing Australia.
      Third, horse biosecurity response levy is imposed on a disposal of manufactured feed or worm treatment.
      Pigs
      Pig slaughter levy is imposed on the slaughter in Australia at an abattoir of pigs for human consumption. There are levy exemptions.
      Sheep and lambs
      There are 2 levies on sheep and lambs.
      First, sheep and lambs slaughter levy is imposed on the slaughter in Australia at an abattoir of sheep or lambs for human consumption.
      Second, sheep and lambs transaction levy is imposed:
             (a) on each transaction entered into by which the ownership of sheep or lambs is transferred from one person to another; and
             (b) on the slaughter in Australia at an abattoir of sheep or lambs in 3 different situations.
      There are levy exemptions for both levies.

Division 8—Buffaloes

8‑1  Imposition of buffalo slaughter levy
 (1) Levy is imposed on the slaughter in Australia at an abattoir of buffaloes for human consumption in or outside Australia.
 (2) Buffalo means an animal of the species Bubalus bubalis.

8‑2  Exemptions from the levy
  Levy is not imposed:
 (a) on the slaughter of buffaloes whose carcases are condemned or rejected as being unfit for human consumption because of the operation of a law of the Commonwealth, a State or a Territory; or
 (b) on the slaughter of buffaloes for consumption by the owner of the buffaloes, members of the owner's family or the owner's employees.

8‑3  Rate of the levy
  The rate of the levy on the slaughter of buffaloes is worked out using this table.

Buffalo slaughter levy
Item                    Rate of levy