"cattle" means bovine animals other than buffalo.

"cold carcase weight" means the weight of a carcase weighed 2 hours or more after slaughter.

"hot carcase weight" means the weight of a carcase weighed within 2 hours after slaughtering.

"marketing body" has the same meaning as in Part 3 of the Australian Meat and Live-stock Industry Act 1997 .

"research body" has the same meaning as in Part 3 of the Australian Meat and Live-stock Industry Act 1997 .

"weighing period", in relation to a carcase, means the period of time between slaughter and the earlier of the following events:

(a)

the lodging of the monthly return (as required by the Primary Industries Levies and Charges Collection (Cattle and Live-stock) Regulations) in which the hot carcase weight of the carcase should be included;

(b)

levy on the carcase becomes due for payment (as provided in the Primary Industries Levies and Charges Collection (Cattle and Live-stock) Regulations).

SECT 2
Imposition of levy

(1)

Levy is imposed on the slaughter at an abattoir of cattle for human consumption, if the slaughter occurs after the commencement of this Schedule.

(2)

Levy is not imposed by this Schedule on the slaughter of cattle the carcases of which are, under any applicable law of the Commonwealth or of a State or Territory, condemned or rejected as being unfit for human consumption.

(3)

The regulations may provide that no amount of levy is payable by owners of cattle under this Schedule.

(4)

Despite anything else in this Schedule, if a regulation of the kind referred to in subclause (3) is made, an amount of levy is not payable under this Schedule on the slaughter of cattle in respect of any period while the regulation is in force.

SECT 3
Rate of levy

(1)

The rate of levy imposed by this Schedule on the slaughter of cattle consists of the sum of the amounts, per kilogram of the carcase of each head of cattle slaughtered, that are referred to in the following paragraphs:

(a)

the prescribed amount (not exceeding 6 cents);

(b)

the prescribed amount (not exceeding 1 cent).

Note 1: Paragraph (a) identifies amounts that, under the Australian Meat and Live-stock Industry Act 1997 , are destined for the marketing body.

Note 2: Paragraph (b) identifies amounts that, under the Australian Meat and Live-stock Industry Act 1997 , are destined for the research body.

(2)

For the purposes of the calculation of levy imposed by this Schedule, the weight of a carcase is its hot carcase weight.

(3)

If an abattoir does not determine the hot carcase weight of a carcase, then, depending on which circumstance in the table is applicable, the hot carcase weight is taken to be the weight specified in the table, and that weight is taken to have been determined at the time of completing the slaughter.

Note: Section 24A of the Primary Industries Levies and Charges Collection Act 1991 creates offences that apply in the following situations:

(a) an abattoir is able to determine a hot carcase weight but fails to do so; (b) an abattoir is unable to determine a hot carcase weight, is able to determine a cold carcase weight within the weighing period but fails to do so.

SECT 4
Who pays the levy

The levy imposed by this Schedule on the slaughter of cattle is payable by the owner of the cattle immediately after their hot carcase weight is determined or taken to have been determined, as the case requires.

SECT 5
Regulations

(1)

The Minister may, by notice in the Gazette , declare a body to be the body whose recommendation about the amount to be prescribed for the purposes of paragraph 3(1)(a) or 3(1)(b) of this Schedule are to be taken into consideration under subclause (2).

(2)

If a declaration is in force under subclause (1), then, before the Governor-General makes regulations for the purposes of the paragraph to which the declaration relates, the Minister must take into consideration any relevant recommendation made to the Minister by the body specified in the declaration in relation to that paragraph.

SECT 6
Transitional—regulations

(1)

This clause applies to regulations if:

(a)

the regulations were made for the purposes of a particular provision of the Beef Production Levy Act 1990 ; and

(b)

the regulations were in force immediately before the commencement of this clause.

(2)

The regulations have effect, after the commencement of this clause, as if they had been made for the purposes of the corresponding provision of this Schedule.

SECT 7
Transitional—declarations

(1)

This clause applies to a declaration if:

(a)

the declaration was made for the purposes of a particular provision of the Beef Production Levy Act 1990 ; and

(b)

the declaration was in force immediately before the commencement of this clause.

(2)

The declaration has effect, after the commencement of this clause, as if it had been made for the purposes of the corresponding provision of this Schedule.