Document ID: chunk:federal_register_of_legislation:F2025C00033:clause:1_4:p2
Version: federal_register_of_legislation:F2025C00033
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 2/3)
Character Range: 105247–107814

the slaughter of sheep or lambs at an abattoir is payable by the person who owns the sheep or lambs at the time of the slaughter.

14‑10  Application provisions
 (1) Subclause 14‑6(1) applies in relation to a transaction entered into on or after 1 July 2025.
 (2) Subclause 14‑6(2) applies in relation to the slaughter of sheep or lambs at an abattoir on or after 1 July 2025, whether the delivery of the sheep or lambs to the abattoir is before, on or after that day.
 (3) Subclause 14‑6(3) applies in relation to the slaughter of sheep or lambs at an abattoir on or after 1 July 2025, whether the sheep or lambs were purchased before, on or after that day.
 (4) Subclause 14‑6(4) applies in relation to the slaughter of sheep or lambs at an abattoir on or after 1 July 2025.

Part 1‑4—Livestock products

Division 15—Introduction

15‑1  Simplified outline of this Part

      Whole milk
      Dairy produce levy is imposed on whole milk that is produced in Australia and delivered to a processing establishment in Australia, sold to a business purchaser or processed.
      Goat fibre
      Goat fibre levy is imposed on goat fibre that is harvested from a live goat in Australia and is sold or is used in Australia in the production of other goods. There are levy exemptions.
      Wool
      Wool levy is imposed on wool that is harvested from a live sheep or lamb in Australia and is sold or is used in Australia in the production of other goods. There is no levy if charge has already been imposed on the wool under the Primary Industries (Customs) Charges Regulations 2024.

Division 16—Dairy produce

16‑1  Imposition of dairy produce levy
 (1) Levy is imposed on whole milk that is produced in Australia if:
 (a) the milk is delivered to a processing establishment in Australia by or on behalf of the person who owns the milk immediately after it is produced; or
 (b) the milk is sold to a business purchaser (whether directly or through a selling agent or buying agent or both) by the person who owns the milk immediately after it is produced; or
 (c) the milk is processed by the person who owns the milk immediately after it is produced.
 (2) Whole milk means the lacteal fluid product of a dairy cow, where that product contains all its constituents as received from the dairy cow.

16‑2  Exemptions from the levy
  Levy is not imposed by clause 16‑1 on particular whole milk if levy under that clause has previously been imposed on the milk.

16‑3  Rate of the levy
 (1) The rate of the levy on whole milk is worked out using this table.

Dairy produce