Commonwealth Numbered Acts

PRIMARY INDUSTRIES (EXCISE) LEVIES ACT 1999 - SCHEDULE 2

SECT 1
Imposition of levy

(1)

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

(2)

Levy is not imposed by this Schedule:

(a)

on the slaughter of buffaloes whose carcases are, under a law of the Commonwealth or of a State or Territory, condemned or rejected as being unfit for human consumption; or

(b)

on the slaughter of buffaloes for consumption by the owner of the buffaloes, by members of the owner's family or by the owner's employees.

SECT 2
Rate of levy

The rate of levy imposed by this Schedule on the slaughter of each head of buffalo is the sum of the following amounts:

(a)

$4.60 or, if another amount (not exceeding $18.00) is prescribed by the regulations, the other amount;

(b)

73 cents or, if another amount (not exceeding $4.00) is prescribed by the regulations, the other amount.

Note 1: Paragraph (a) identifies amounts that, under the Primary Industries and Energy Research and Development Act 1989 , are destined for the Rural Industries Research and Development Corporation.

Note 2: Paragraph (b) identifies amounts that, under the National Cattle Disease Eradication Reserve Act 1991 , are destined for the National Cattle Disease Eradication Reserve.

SECT 3
Who pays the levy

Levy imposed by this Schedule payable on the slaughter of buffaloes is payable by the person who owns the buffaloes when the slaughter takes place.

SECT 4
Transitional—regulations

(1)

This clause applies to regulations if:

(a)

the regulations were made for the purposes of a particular provision of the Buffalo Slaughter Levy Act 1997 ; 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.