Document ID: chunk:federal_register_of_legislation:F2025C00033:clause:1_1:p1
Version: federal_register_of_legislation:F2025C00033
Segment Type: clause
Provision Reference: sch 1 cl 1 (pt 1/3)
Character Range: 74760–77502

1                    The sum of the following components:
                     (a) 4 cents per head (the marketing component);
                     (b) 6 cents per head (the research and development component)

11‑4  Levy payer
  The levy imposed by clause 11‑1 on the slaughter of goats 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.

11‑5  Application provision
  Clause 11‑1 applies in relation to the slaughter of goats on or after 1 July 2025.

Subdivision 11‑B—Goat transaction levy

11‑6  Imposition of goat transaction levy

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

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

Slaughter of goats at an abattoir more than 30 days after purchase
 (3) Levy is imposed on the slaughter in Australia at an abattoir of goats 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 goats where no other transaction levy
 (4) Levy is imposed on the slaughter in Australia at an abattoir of goats where:
 (a) prior to the slaughter, there has been no transaction entered into by which the ownership of the goats 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.

11‑7  Exemptions from the levy

Ownership exemption—related bodies corporate
 (1) Levy is not imposed by subclause 11‑6(1) in circumstances where there is a transfer of ownership of goats between related bodies corporate, where the body corporate acquiring the goats is not a proprietor of an abattoir.

Ownership exemption—goats not fit for human consumption
 (2) Levy is not imposed by subclause 11‑6(1) in circumstances where there is a transfer of ownership of goats if:
 (a) the person acquiring the goats is the proprietor of an abattoir; and
 (b) the goats are not, at the time of the transfer of ownership, fit for human consumption because of the operation of a law of the Commonwealth,