Commonwealth Coat of Arms of Australia

Statutory Rules 1998    No. 106

__________________

Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Regulations 1998

 

CONTENTS

 

Regulation Page

PART 1—PRELIMINARY

1. Name of Regulations 2

2. Commencement 2

3. Interpretation 2

PART 2—BUFFALO

Division 1—Preliminary

4. Definitions for Part 3

5. Who is a processor 3

Division 2—Levy and charge rates

8. When is levy or charge payable 4

9. Liability of intermediaries 4

Division 3—Paperwork

Subdivision A—General

10. Who must lodge return 4

11. When and where return must be lodged 5

12. What must be in return 5

Subdivision B—Returns and records about levy

13. Processors’ returns 5

14. Processors’ records 6

15. Statement to be given at request of owner of abattoir 7

16. Owners of slaughtered buffalo—records 7

Subdivision C—Returns and records about charge

17. Producers’ returns 8

18. Producers’ records 8

19. Exporting agents’ returns 9

20. Exporting agents’ records 9

PART 3—CATTLE

Division 1—Preliminary

21. Definitions for Part 10

22. Who is a processor 11

Division 2—Levy and charge rates

23. Beef production levy 11

24. Cattle transactions levy 12

25. Cattle (exporters) export charge 12

27. When is levy or charge payable 13

28. Liability of intermediaries 13

Division 3—Paperwork

Subdivision A—General

29. Who must lodge annual return 13

30. When and where annual return must be lodged 14

31. Who must lodge monthly return 14

32. When and where monthly return must be lodged 14

33. What must be in return 15

Subdivision B—Returns and records about levy

34. Producers’ annual returns 15

35. Producers’ records 16

36. Agents’ and first purchasers’ returns 17

37. Agents’ and first purchasers’ records 18

38. Processors’ returns 18

39. Processors’ records 19

40. Statement to be given if levy not payable 19

41. Records to be kept by person on whose behalf
cattle are delivered to a processor 20

42. Cattle sold with real property 20

Subdivision C—Returns and records about charge

43. Producers’ returns 21

44. Producers’ records 22

45. Exporting agents’ returns 22

46. Exporting agents’ records 23

PART 4—LIVE-STOCK

Division 1—Preliminary

47. Definitions for Part 25

48. Who is a processor 26

Division 2—Levy and charge rates

49. Live-stock transactions levy 27

50. Rate of levy—sheep 27

51. Rate of levy—lambs 27

52. Rate of levy—goats 27

53. Live-stock slaughter levy 28

54. Rate of live-stock slaughter levy—sheep 28

55. Rate of live-stock slaughter levy—lambs 28

56. Rate of live-stock slaughter levy—goats 28

57. Rate of charge—sheep 29

58. Rate of charge—lambs 29

59. Rate of charge—goats 29

60. Live-stock (exporters) export charge 30

61. Rate of live-stock (exporters) export charge—sheep 30

62. Rate of live-stock (exporters) export charge—lambs 30

63. Rate of live-stock (exporters) export charge—goats 30

64. When is levy or charge payable 30

65. Liability of intermediaries 31

Division 3—Paperwork

Subdivision A—General

66. Who must lodge annual return 31

67. When and where annual return must be lodged 31

68. Who must lodge monthly return 32

69. When and where monthly return must be lodged 32

70. What must be in return 32

Subdivision B—Returns and records about levy

71. Producers’ annual returns 33

72. Producers’ records 34

73. Agents’ and first purchasers’ returns 35

74. Agents’ and first purchasers’ records 35

75. Processors’ returns 36

76. Processors’ records 36

77. Statement to be given if levy not payable 37

78. Records to be kept by person on whose behalf live-stock
are delivered to a processor 38

79. Live-stock sold with real property 38

Subdivision C—Returns and records about charge

80. Producers’ returns 39

81. Producers’ records 40

82. Exporting agents’ returns 40

83. Exporting agents’ records 41

PART 5—MISCELLANEOUS

84. Records to be kept for 5 years 42

85. Repeals 42

Commonwealth Coat of Arms of Australia

Statutory Rules 1998    No. 1061

__________________

Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Regulations 1998

I, william patrick deane, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Beef Production Levy Act 1990, the Cattle (Exporters) Export Charge Act 1997, the Cattle Transactions Levy Act 1997, the Live-stock (Exporters) Export Charge Act 1997, the Live-stock (Producers) Export Charges Act 1997, the Live-stock Slaughter (Processors) Levy Act 1997, the Live-stock Transactions Levy Act 1997 and the Primary Industries Levies and Charges Collection Act 1991.

Dated 20 May 1998.

 WILLIAM DEANE
 Governor-General

By His Excellency’s Command,

JUDITH TROETH

Parliamentary Secretary
to the Minister for Primary Industries and Energy

for the Minister for Primary Industries and Energy

____________

PART 1—PRELIMINARY

Name of Regulations

 1. These Regulations are the Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Regulations 1998.

Commencement

 2. These Regulations commence on the same day as Part 3 of the Australian Meat and Live-stock Industry Act 1997.

Interpretation

 3. (1) In these Regulations:

Collection Act means the Primary Industries Levies and Charges Collection Act 1991.

Secretary means the Secretary to the Department.

Note 1   Department means the Department administering these Regulations—see Acts Interpretation Act 1901, ss 19A (3) (b) and 46. At present these Regulations are administered by the Department of Primary Industries and Energy.

Note 2   The Secretary’s address is: The Secretary, Department of Primary Industries and Energy, Edmund Barton Building, BARTON, ACT 2600. The postal address of the Department is Locked Bag 4488, KINGSTON, ACT 2604.

 (2) A word or phrase used in these Regulations and in the Primary Industries Levies and Charges Collection Regulations has the same meaning in these Regulations as it has in those Regulations.

PART 2—BUFFALO

Division 1—Preliminary

Definitions for Part

 4. In this Part:

Buffalo Export Charge Act means the Buffalo Export Charge Act 1997.

Buffalo Slaughter Levy Act means the Buffalo Slaughter Levy Act 1997.

charge means charge imposed by the Buffalo Export Charge Act.

chargeable buffalo means buffalo on which charge is imposed.

leviable buffalo means buffalo on the slaughter of which levy is imposed.

levy means levy imposed by the Buffalo Slaughter Levy Act.

return means a return referred to in regulation 10.

Who is a processor

 5. Paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act applies to buffalo.

Division 2—Levy and charge rates

Note 1   The rate of levy imposed by the Buffalo Slaughter Levy Act is set by section 5 of that Act. At present the rate is $5.33 on the slaughter of each head of buffalo.

Note 2   The rate of charge imposed by the Buffalo Export Charge Act are set by section 6 of that Act. At present the rate is $5.33 on the export of each head of buffalo.

Note 3   Regulation numbers 6 and 7 are reserved.

When is levy or charge payable

 8. (1) Levy payable on the slaughter of buffalo is payable on the last day for lodging the return for the slaughter.

 (2) Charge payable on the export of buffalo is payable on the last day for lodging the return for the export.

Note   For penalty, see section 15 of the Collection Act.

Liability of intermediaries

 9. (1) Paragraph 7 (2) (b) of the Collection Act applies to buffalo.

 (2) Buffalo are prescribed for subsection 7 (3) of the Collection Act.

Division 3—Paperwork

Subdivision A—General

Who must lodge return

 10. (1) An exporting agent who exports buffalo in a month must lodge a return for the month.

 (2) A producer who exports buffalo, other than buffalo for which an exporting agent is required to lodge a return, in a month must lodge a return for the month.

 (3) A processor who slaughters buffalo for human consumption, or on whose behalf buffalo are slaughtered for human consumption, in a month must lodge a return for the month.

Note   For penalty, see section 24 of the Collection Act.

When and where return must be lodged

 11. A return for a month must be lodged at the office of the Secretary by the 28th day of the next month.

Note   For penalty, see section 24 of the Collection Act.

What must be in return

 12. (1) A return must be in the form of a declaration that the information in the return is correct in all material details.

 (2) The return must state:

 (a) the month to which the return relates; and

 (b) the full name and business or residential address of the person lodging the return (not a post office box address or a post office bag address); and

 (c) if the person has a post office box address or post office bag address—that address; and

 (d) if the person is a company—the company’s Australian Company Number under the Corporations Law; and

 (e) any extra information required by regulation 13, 17 or 19.

Note   For penalty, see section 24 of the Collection Act.

Subdivision B—Returns and records about levy

Processors’ returns

 13. A processor who is required to lodge a return for buffalo slaughtered in a month must include in the return details of:

 (a) how many buffalo were slaughtered in the month; and

 (b) how many buffalo on which levy is not payable were slaughtered in the month; and

 (c) how many leviable buffalo were slaughtered in the month; and

 (d) the rate of levy payable on the leviable buffalo; and

 (e) the total amount of levy payable on the leviable buffalo; and

 (f) the total amount of levy paid on the leviable buffalo.

Processors’ records

 14. A processor who is required to lodge a return for a month must keep:

 (a) for buffalo purchased by the processor:

 (i) a record of the full name and business or residential address of the person from whom the buffalo were purchased; and

 (ii) details of each purchase; and

 (b) for buffalo slaughtered by the processor on a service kill basis:

 (i) a record of the full name and business or residential address of the person on whose behalf the buffalo were slaughtered; and

 (ii) details of each service kill agreement; and

 (iii) any statement given to the processor under regulation 15; and

 (c) a copy of the return.

Penalty:  10 penalty units.

Statement to be given at request of owner of abattoir

 15. A person who, in a month, causes buffalo to be slaughtered at an abattoir owned by someone else must, if asked in writing by the owner of the abattoir, give the owner a written statement setting out:

 (a) the name and business address of the person on whose behalf the buffalo are slaughtered; and

 (b) how many leviable buffalo were slaughtered in the month; and

 (c) how many buffalo on which levy is not payable were slaughtered in the month.

Penalty:  5 penalty units.

Owners of slaughtered buffalo—records

 16. The owner of buffalo slaughtered at an abattoir in a month must keep a record of:

 (a) the number of buffalo slaughtered in the month (other than buffalo mentioned in paragraph (b) or (c)); and

 (b) the number of buffalo slaughtered that, under a law of the Commonwealth or of a State or Territory, were condemned or rejected by an inspector as unfit for human consumption; and

 (c) the number of buffalo slaughtered for consumption by:

 (i) the owner of the buffalo; or

 (ii) members of the owner’s family; or

 (iii) the owner’s employees; and

 (d) the full name and business or residential address of the processor who slaughtered the buffalo; and

 (e) details of each service kill agreement; and

 (f) any statement given to the processor under regulation 15.

Penalty:  10 penalty units.

Subdivision C—Returns and records about charge

Producers’ returns

 17. (1) A reference in this regulation to buffalo exported by a producer does not include buffalo on the export of which an exporting agent is liable, under section 7 of the Collection Act, to pay charge.

 (2) A producer who is required to lodge a return for buffalo exported in a month must include in the return details of:

 (a) how many buffalo were exported in the month; and

 (b) how many buffalo on which charge is not payable were exported in the month; and

 (c) how many chargeable buffalo were exported in the month; and

 (d) the rate of charge payable on the chargeable buffalo; and

 (e) the total amount of charge payable on the chargeable buffalo; and

 (f) the total amount of charge paid on the chargeable buffalo.

Producers’ records

 18. A producer who is required to lodge a return for buffalo exported in a month must keep:

 (a) bills of lading or similar documents showing details of buffalo exported in the month; and

 (b) for each consignment, records of:

 (i) the full name and business or residential address of the person to whom the buffalo were exported; and

 (ii) the date when the consignment was loaded for export; and

 (c) a copy of the return.

Penalty:  10 penalty units.

Exporting agents’ returns

 19. An exporting agent who is required to lodge a return for buffalo exported in a month must include in the return details of:

 (a) how many buffalo were exported in the month; and

 (b) how many buffalo on which charge is not payable were exported in the month; and

 (c) how many chargeable buffalo were exported in the month; and

 (d) the rate of charge payable on the chargeable buffalo; and

 (e) the total amount of charge payable on the chargeable buffalo; and

 (f) the total amount of charge paid on the chargeable buffalo.

Exporting agents’ records

 20. An exporting agent who is required to lodge a return for a month must keep:

 (a) bills of lading or similar documents showing details of buffalo exported in the month; and

 (b) for each consignment, records of:

 (i) the full name and business or residential address of the person on whose behalf the buffalo were exported; and

 (ii) the full name and business or residential address of the person to whom the buffalo were exported; and

 (iii) the date when the consignment was loaded for export; and

 (c) a copy of the return.

Penalty:  10 penalty units.

PART 3—CATTLE

Division 1—Preliminary

Definitions for Part

 21. (1) In this Part:

annual return means a return referred to in regulation 29.

Beef Levy Act means the Beef Production Levy Act 1990.

bobby calf has the meaning given by the Cattle Transactions Levy Act.

cattle has the meaning given by the Cattle Transactions Levy Act.

Cattle (Exporters) Export Charge Act means the Cattle (Exporters) Export Charge Act 1997.

Cattle (Producers) Export Charges Act means the Cattle (Producers) Export Charges Act 1997.

Cattle Transactions Levy Act means the Cattle Transactions Levy Act 1997.

charge means charge imposed by the Cattle (Producers) Export Charges Act.

chargeable bobby calves means bobby calves on the export of which charge is imposed.

chargeable cattle means cattle on the export of which charge is imposed.

chargeable lot-fed cattle means lot-fed cattle on the export of which charge is imposed.

deal, for cattle, means sell, deliver to a processor or slaughter.

leviable bobby calves means bobby calves involved in a transaction on which levy is imposed.

leviable cattle means cattle involved in a transaction on which levy is imposed.

leviable lot-fed cattle means lot-fed cattle involved in a transaction on which levy is imposed.

levy means levy imposed by the Cattle Transactions Levy Act.

lot-fed cattle means grain fed cattle that have GF or GFYG certification, or third party audited certification approved by AUSMEAT, attesting that the cattle have been fed to at least the AUS-MEAT minimum standards for grain fed beef.

monthly return means a return referred to in regulation 31.

producer, for cattle, does not include a person who is taken to be the producer of the cattle for the Collection Act under paragraph 4 (2) (b) or (c) of that Act.

return means an annual return or a monthly return.

sale, of cattle, includes any transaction by which the ownership of the cattle is transferred.

transaction, for cattle, includes any activity mentioned in subsection 6 (1) of the Cattle Transactions Levy Act done in relation to the cattle.

 (2) For this Part, the question of whether companies were or are related to each other is to be determined as set out in section 5 of the Cattle Transactions Levy Act.

Note   Section 5 of the Cattle Transactions Levy Act provides that this question is to be determined in the same manner as the question whether 2 corporations are related to each other is determined under the Corporations Law.

Who is a processor

 22. Paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act applies to cattle.

Division 2—Levy and charge rates

Beef production levy

 23. (1) For subsection 5A (1) of the Beef Levy Act, no amount of levy is payable by owners of cattle under that Act.

 (2) For paragraph 6 (1) (a) of the Beef Levy Act, the amount is 0.74 cents.

 (3) For paragraph 6 (1) (b) of the Beef Levy Act, the amount is 0.247 cents.

Note   Subsection 5A (2) of the Beef Levy Act provides that, despite subregulations (2) and (3), no amount of levy is payable while subregulation (1) is in force.

Cattle transactions levy

 24. (1) For paragraph 7 (3) (a) of the Cattle Transactions Levy Act, the amount is $1.66.

 (2) For paragraph 7 (3) (b) of the Cattle Transactions Levy Act, the amount is $1.22.

Note   The other rates of levy imposed by the Cattle Transactions Levy Act are set by section 7 of that Act. At present the total rates are 64 cents per head for leviable bobby calves and $3.18 per head for other cattle.

Cattle (exporters) export charge

 25. (1) For subsection 5 (1) of the Cattle (Exporters) Export Charge Act, no amount of charge is payable under that Act by exporters of cattle.

 (2) For paragraph 6 (1) (a) of the Cattle (Exporters) Export Charge Act, the amount is 0.7 cents.

 (3) For paragraph 6 (1) (b) of the Cattle (Exporters) Export Charge Act, the amount is 0.247 cents.

Note 1   Subsection 5 (2) of the Cattle (Exporters) Export Charge Act provides that, despite subregulations (2) and (3), no amount of charge is payable while subregulation (1) is in force.

Note 2   The rates of charge imposed by the Cattle (Producers) Export Charges Act are set by section 5 of that Act. At present the rates are 64 cents per head for chargeable bobby calves and $3.18 per head for other cattle.

Note 3   Regulation number 26 is reserved.

When is levy or charge payable

 27. (1) Levy payable on a cattle transaction is payable on the last day for lodging the return for the transaction.

 (2) Charge payable on the export of cattle is payable on the last day for lodging the return for the export.

Note   For penalty, see section 15 of the Collection Act.

Liability of intermediaries

 28. (1) Paragraph 7 (2) (b) of the Collection Act applies to cattle.

 (2) Cattle are prescribed for subsection 7 (3) of the Collection Act.

Division 3—Paperwork

Subdivision A—General

Who must lodge annual return

 29. A producer who completes a cattle transaction in a financial year (other than a transaction on which a buying agent, selling agent or first purchaser, or a processor, is liable to pay levy) must lodge a return for the financial year.

Note   For penalty, see section 24 of the Collection Act.

When and where annual return must be lodged

 30.  An annual return for a financial year must be lodged at the office of the Secretary before 1 November in the next financial year.

Note   For penalty, see section 24 of the Collection Act.

Who must lodge monthly return

 31. (1) An exporting agent who exports cattle in a month must lodge a return for the month.

 (2) A producer who exports cattle, other than cattle for which an exporting agent is required to lodge a return, in a month must lodge a return for the month.

 (3) A buying agent, selling agent or first purchaser who buys or sells cattle in a month must lodge a return for the month.

 (4) A processor who slaughters cattle, or to whom cattle are delivered, or on whose behalf cattle are slaughtered by, or delivered to, another processor, in a month must lodge a return for the month.

Note   For penalty, see section 24 of the Collection Act.

When and where monthly return must be lodged

 32. (1) A monthly return for levy for a month must be lodged at the office of the Secretary by the 28th day of the second month after the month.

 (2) A monthly return for charge for a month must be lodged at the office of the Secretary by the 28th day of the next month.

Note   For penalty, see section 24 of the Collection Act.

What must be in return

 33. (1) A monthly return, or an annual return, must be in the form of a declaration that the information in the return is correct in all material details.

 (2) The return must state:

 (a) the month or financial year to which the return relates; and

 (b) the full name and business or residential address of the person lodging the return (not a post office box address or a post office bag address); and

 (c) if the person has a post office box address or post office bag address—that address; and

 (d) if the person is a company—the company’s Australian Company Number under the Corporations Law; and

 (e) any extra information required by regulation 34, 36, 38, 43 or 45.

Note   For penalty, see section 24 of the Collection Act.

Subdivision B—Returns and records about levy

Producers’ annual returns

 34. (1) A reference to a dealing by a producer in this regulation does not include a dealing on which someone else is liable to pay levy under section 7 of the Collection Act.

 (2) A producer who is required to lodge a return for cattle transactions completed in a financial year must include in the return details of:

 (a) how many bobby calves were dealt with by the producer in the year; and

 (b) how many lot-fed cattle were dealt with by the producer in the year; and

 (c) how many other cattle were dealt with by the producer in the year; and

 (d) how many bobby calves on which levy is not payable were dealt with by the producer in the year; and

 (e) how many lot-fed cattle on which levy is not payable were dealt with by the producer in the year; and

 (f) how many other cattle on which levy is not payable were dealt with by the producer in the year; and

 (g) how many leviable bobby calves were dealt with by the producer in the year; and

 (h) how many leviable lot-fed cattle were dealt with by the producer in the year; and

 (i) how many other leviable cattle were dealt with by the producer in the year; and

 (j) the rates of levy payable for the leviable cattle; and

 (k) the total amount of levy payable for the leviable cattle; and

 (l) the total amount of levy paid for the leviable cattle.

Producers’ records

 35. (1) A producer who is required to lodge an annual return for cattle transactions completed in a financial year must keep:

 (a) a record of the full name and business or residential address of each person to whom the cattle were sold or delivered; and

 (b) details of each sale or delivery; and

 (c) a copy of the return.

 (2) If a producer who is required to lodge a return for a financial year sells or delivers cattle to a related company in the year, the producer must keep records showing:

 (a) the full name and business or residential address of the person to whom the cattle were sold; and

 (b) how many bobby calves were sold or delivered to the company in the year; and

 (c) how many lot-fed cattle were sold or delivered to the company in the year; and

 (d) how many other cattle were sold or delivered to the company in the year.

Penalty:  10 penalty units.

Agents’ and first purchasers’ returns

 36. A buying agent, selling agent or first purchaser who is required to lodge a return for cattle transactions completed in a month must include in the return details of:

 (a) how many bobby calves were bought or sold in the month; and

 (b) how many lot-fed cattle were bought or sold in the month; and

 (c) how many other cattle were bought or sold in the month; and

 (d) how many bobby calves on which levy is not payable were bought or sold in the month; and

 (e) how many lot-fed cattle on which levy is not payable were bought or sold in the month; and

 (f) how many other cattle on which levy is not payable were bought or sold in the month; and

 (g) how many leviable bobby calves were bought or sold in the month; and

 (h) how many leviable lot-fed cattle were bought or sold in the month; and

 (i) how many other leviable cattle were bought or sold in the month; and

 (j) the rates of levy payable for the leviable cattle; and

 (k) the total amount of levy payable for the leviable cattle; and

 (l) the total amount of levy paid for the leviable cattle.

Agents’ and first purchasers’ records

 37. A buying agent, selling agent or first purchaser who is required to lodge a return for a month must keep:

 (a) a record of the full name and business or residential address of each person from whom the cattle were bought or to whom the cattle were sold; and

 (b) details of each purchase or sale; and

 (c) a copy of the return.

Penalty:  10 penalty units.

Processors’ returns

 38. A processor who is required to lodge a return for cattle transactions completed in a month must include in the return details of:

 (a) how many bobby calves were delivered or slaughtered in the month; and

 (b) how many lot-fed cattle were delivered or slaughtered in the month; and

 (c) how many other cattle were delivered or slaughtered in the month; and

 (d) how many bobby calves on which levy is not payable were delivered or slaughtered in the month; and

 (e) how many lot-fed cattle on which levy is not payable were delivered or slaughtered in the month; and

 (f) how many other cattle on which levy is not payable were delivered or slaughtered in the month; and

 (g) how many leviable bobby calves were delivered or slaughtered in the month; and

 (h) how many leviable lot-fed cattle were delivered or slaughtered in the month; and

 (i) how many other leviable cattle were delivered or slaughtered in the month; and

 (j) the rates of levy payable on the leviable cattle; and

 (k) the total amount of levy payable on the leviable cattle; and

 (l) the total amount of levy paid on the leviable cattle.

Processors’ records

 39. A processor who is required to lodge a return for a month must keep:

 (a) a record of the full name and business or residential address of each person:

 (i) from whom the cattle were bought; or

 (ii) on whose behalf the cattle were slaughtered; and

 (b) for cattle slaughtered by someone else—a record of the full name and business or residential address of the person who slaughtered the cattle; and

 (c) details of each purchase or service kill arrangement; and

 (d) any statement under regulation 40 given to the processor for the month; and

 (e) a copy of the return.

Penalty:  10 penalty units.

Statement to be given if levy not payable

 40. If levy is not payable on the delivery of cattle to a processor for the reason mentioned in paragraph 6 (2) (d) of the Cattle Transactions Levy Act, the person on whose behalf the cattle are delivered must give the processor a written statement setting out:

 (a) the name and business address of the person on whose behalf the cattle are delivered; and

 (b) how many lot-fed cattle were delivered; and

 (c) how many bobby calves were delivered; and

 (d) how many other cattle were delivered; and

 (e) how many bobby calves on which levy is not payable were delivered; and

 (f) how many lot-fed cattle on which levy is not payable were delivered; and

 (g) how many other cattle on which levy is not payable were delivered.

Penalty:  5 penalty units.

Records to be kept by person on whose behalf cattle are delivered to a processor

 41. A person on whose behalf cattle mentioned in regulation 40 are delivered to a processor must keep records of:

 (a) the date of delivery; and

 (b) for each head of cattle:

 (i) the name and address of the vendor from whom, or agent through whom, the cattle were bought; and

 (ii) the date of the purchase.

Penalty:  10 penalty units.

Cattle sold with real property

 42. If the ownership of cattle changes under a contract for the sale of an interest in real property and cattle on the property, and the sale is through a selling agent or a buying agent, but the contract does not state the number of cattle sold, the vendor must give a written notice to the agent setting out:

 (a) the name and address of the person giving the notice; and

 (b) the name and address of the buyer; and

 (c) how many bobby calves were sold under the contract; and

 (d) how many lot-fed cattle were sold under the contract; and

 (e) how many other cattle were sold under the contract; and

 (f) how many leviable bobby calves were sold under the contract; and

 (g) how many leviable lot-fed cattle were sold under the contract; and

 (h) how many leviable other cattle were sold under the contract; and

 (i) how many bobby calves on which levy is not payable were sold under the contract; and

 (j) how many lot-fed cattle on which levy is not payable were sold under the contract; and

 (k) how many other cattle on which levy is not payable were sold under the contract.

Penalty:  5 penalty units.

Subdivision C—Returns and records about charge

Producers’ returns

 43. (1) A reference to export of cattle by a producer in this regulation does not include export of cattle on which an exporting agent is liable to pay charge under section 7 of the Collection Act.

 (2) A producer who is required to lodge a return for cattle exported in a month must include in the return details of:

 (a) how many bobby calves were exported in the month; and

 (b) how many lot-fed cattle were exported in the month; and

 (c) how many other cattle were exported in the month; and

 (d) how many bobby calves on which charge is not payable were exported in the month; and

 (e) how many lot-fed cattle on which charge is not payable were exported in the month; and

 (f) how many other cattle on which charge is not payable were exported in the month; and

 (g) how many chargeable bobby calves were exported in the month; and

 (h) how many chargeable lot-fed cattle were exported in the month; and

 (i) how many other chargeable cattle were exported in the month; and

 (j) the rates of charge payable on the chargeable cattle; and

 (k) the total amount of charge payable on the chargeable cattle; and

 (l) the total amount of charge paid on the chargeable cattle.

Producers’ records

 44. A producer who is required to lodge a return for cattle exported in a month must keep:

 (a) bills of lading or similar documents showing details of cattle exported in the month; and

 (b) for each consignment, records of:

 (i) the full name and business or residential address of the person to whom the cattle were exported; and

 (ii) the date when the consignment was loaded for export; and

 (c) a copy of the return.

Penalty:  10 penalty units.

Exporting agents’ returns

 45. An exporting agent who is required to lodge a return for cattle exported in a month must include in the return details of:

 (a) how many bobby calves were exported in the month; and

 (b) how many lot-fed cattle were exported in the month; and

 (c) how many other cattle were exported in the month; and

 (d) how many bobby calves on which charge is not payable were exported in the month; and

 (e) how many lot-fed cattle on which charge is not payable were exported in the month; and

 (f) how many other cattle on which charge is not payable were exported in the month; and

 (g) how many chargeable bobby calves were exported in the month; and

 (h) how many chargeable lot-fed cattle were exported in the month; and

 (i) how many other chargeable cattle were exported in the month; and

 (j) the rates of charge payable on the chargeable cattle; and

 (k) the total amount of charge payable on the chargeable cattle; and

 (l) the total amount of charge paid on the chargeable cattle.

Exporting agents’ records

 46. An exporting agent who is required to lodge a return for a month must keep:

 (a) bills of lading or similar documents showing details of cattle exported in the month; and

 (b) for each consignment, records of:

 (i) the full name and business or residential address of the person on whose behalf the cattle were exported; and

 (ii) the full name and business or residential address of the person to whom the cattle were exported; and

 (iii) the date when the consignment was loaded for export; and

 (c) a copy of the return.

Penalty:  10 penalty units.

PART 4—LIVE-STOCK

Division 1—Preliminary

Definitions for Part

 47. (1) In this Part:

annual return means a return referred to in regulation 66.

charge means charge imposed by the Live-stock (Producers) Export Charges Act.

chargeable goats means goats on the export of which charge is imposed.

chargeable lambs means lambs on the export of which charge is imposed.

chargeable live-stock means live-stock on the export of which charge is imposed.

chargeable sheep means sheep on the export of which charge is imposed.

deal, for live-stock, means sell, deliver to a processor or slaughter.

leviable goats means goats involved in a transaction on which levy is imposed.

leviable lambs means lambs involved in a transaction on which levy is imposed.

leviable live-stock means live-stock involved in a transaction on which levy is imposed.

leviable sheep means sheep involved in a transaction on which levy is imposed.

levy means levy imposed by the Live-stock Transactions Levy Act.

live-stock has the meaning given by the Live-stock Transactions Levy Act.

Live-stock (Exporters) Export Charge Act means the Live-stock (Exporters) Export Charge Act 1997.

Live-stock (Producers) Export Charges Act means the Live-stock (Producers) Export Charges Act 1997.

Live-stock Slaughter Levy Act means the Live-stock Slaughter (Processors) Levy Act 1997.

Live-stock Transactions Levy Act means the Live-stock Transactions Levy Act 1997.

monthly return means a return referred to in regulation 68.

producer does not include:

 (a) a person mentioned in paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act; or

 (b) a person who is taken to be a producer for the Collection Act under paragraph 4 (2) (d) of that Act.

return means an annual return or a monthly return.

sale, of live-stock, includes any transaction by which the ownership of the live-stock is transferred.

transaction, for live-stock, includes any activity mentioned in subsection 5 (1) of the Live-stock Transactions Levy Act done in relation to the live-stock.

 (2) For this Part, the question of whether companies were or are related to each other is to be determined as set out in section 4 of the Live-stock Transactions Levy Act.

Note   Section 4 of the Live-stock Transactions Levy Act provides that this question is to be determined in the same manner as the question whether 2 corporations are related to each other is determined under the Corporations Law.

Who is a processor

 48. Paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act applies to live-stock.

Division 2—Levy and charge rates

Live-stock transactions levy

 49. For paragraph 5 (2) (f) of the Live-stock Transactions Levy Act, levy is not imposed on the sale of live-stock if the sale price of the live-stock is not more than $5 per head.

Rate of levy—sheep

 50. (1) For paragraph 6 (1) (a) of the Live-stock Transactions Levy Act, the amount is 8.7 cents.

 (2) For paragraph 6 (1) (b) of the Live-stock Transactions Levy Act, the amount is 7.7 cents.

 (3) For paragraph 6 (1) (c) of the Live-stock Transactions Levy Act, the amount is 1.8 cents.

Rate of levy—lambs

 51. (1) For paragraph 7 (a) of the Live-stock Transactions Levy Act, the amount is 62.6 cents.

 (2) For paragraph 7 (b) of the Live-stock Transactions Levy Act, the amount is 11.3 cents.

 (3) For paragraph 7 (c) of the Live-stock Transactions Levy Act, the amount is 1.4 cents.

Rate of levy—goats

 52. (1) For paragraph 8 (1) (a) of the Live-stock Transactions Levy Act, the amount is 19.7 cents.

 (2) For paragraph 8 (1) (b) of the Live-stock Transactions Levy Act, the amount is 10.5 cents.

 (3) For paragraph 8 (1) (c) of the Live-stock Transactions Levy Act, the amount is 4.5 cents.

Live-stock slaughter levy

 53. For subsection 5 (1) of the Live-stock Slaughter Levy Act, no amount of levy is payable by processors of live-stock under that Act.

Note   Subsection 5 (2) of the Live-stock Slaughter Levy Act provides that, despite regulations 54 to 56, no amount of levy is payable while regulation 53 is in force.

Rate of live-stock slaughter levy—sheep

 54. (1) For paragraph 6 (a) of the Live-stock Slaughter Levy Act, the amount is 7.75 cents.

 (2) For paragraph 6 (b) of the Live-stock Slaughter Levy Act, the amount is 3.125 cents.

Rate of live-stock slaughter levy—lambs

 55. (1) For paragraph 7 (a) of the Live-stock Slaughter Levy Act, the amount is 18.25 cents.

 (2) For paragraph 7 (b) of the Live-stock Slaughter Levy Act, the amount is 3.125 cents.

Rate of live-stock slaughter levy—goats

 56. (1) For paragraph 8 (a) of the Live-stock Slaughter Levy Act, the amount is 5.425 cents.

 (2) For paragraph 8 (b) of the Live-stock Slaughter Levy Act, the amount is 3.125 cents.

Rate of charge—sheep

 57. (1) For paragraph 5 (a) of the Live-stock (Producers) Export Charges Act, the amount is 8.7 cents.

 (2) For paragraph 5 (b) of the Live-stock (Producers) Export Charges Act, the amount is 7.7 cents.

 (3) For paragraph 5 (c) of the Live-stock (Producers) Export Charges Act, the amount is 1.8 cents.

Rate of charge—lambs

 58. (1) For paragraph 6 (a) of the Live-stock (Producers) Export Charges Act, the amount is 62.6 cents.

 (2) For paragraph 6 (b) of the Live-stock (Producers) Export Charges Act, the amount is 11.3 cents.

 (3) For paragraph 6 (c) of the Live-stock (Producers) Export Charges Act, the amount is 1.4 cents.

Rate of charge—goats

 59. (1) For paragraph 7 (a) of the Live-stock (Producers) Export Charges Act, the amount is 19.7 cents.

 (2) For paragraph 7 (b) of the Live-stock (Producers) Export Charges Act, the amount is 10.5 cents.

 (3) For paragraph 7 (c) of the Live-stock (Producers) Export Charges Act, the amount is 4.5 cents.

Live-stock (exporters) export charge

 60. For subsection 6 (1) of the Live-stock (Exporters) Export Charge Act, no amount of charge is payable by exporters of livestock under that Act.

Note   Subsection 6 (2) of the Live-stock (Exporters) Export Charge Act provides that, despite regulations 61 to 63, no amount of charge is payable while regulation 60 is in force.

Rate of live-stock (exporters) export charge—sheep

 61. (1) For paragraph 7 (a) of the Live-stock (Exporters) Export Charge Act, the amount is 24.2 cents.

 (2) For paragraph 7 (b) of the Live-stock (Exporters) Export Charge Act, the amount is 12.5 cents.

Rate of live-stock (exporters) export charge—lambs

 62. (1) For paragraph 8 (a) of the Live-stock (Exporters) Export Charge Act, the amount is 24.2 cents.

 (2) For paragraph 8 (b) of the Live-stock (Exporters) Export Charge Act, the amount is 12.5 cents.

Rate of live-stock (exporters) export charge—goats

 63. (1) For paragraph 9 (a) of the Live-stock (Exporters) Export Charge Act, the amount is 21.7 cents.

 (2) For paragraph 9 (b) of the Live-stock (Exporters) Export Charge Act, the amount is 12.5 cents.

When is levy or charge payable

 64. (1) Levy payable on a live-stock transaction is payable on the last day for lodging the return for the transaction.

 (2) Charge payable on the export of live-stock is payable on the last day for lodging the return for the export.

Note   For penalty, see section 15 of the Collection Act.

Liability of intermediaries

 65. (1) Paragraph 7 (2) (b) of the Collection Act applies to live-stock.

 (2) Live-stock are prescribed for subsection 7 (3) of the Collection Act.

Division 3—Paperwork

Subdivision A—General

Who must lodge annual return

 66. A producer who completes a live-stock transaction in a financial year (other than a transaction on which a buying agent, selling agent or first purchaser, or a processor, is liable to pay levy) must lodge a return for the financial year.

Note   For penalty, see section 24 of the Collection Act.

When and where annual return must be lodged

 67.  An annual return for a financial year must be lodged at the office of the Secretary before 1 November in the next financial year.

Note   For penalty, see section 24 of the Collection Act.

Who must lodge monthly return

 68. (1) An exporting agent who exports live-stock in a month must lodge a return for the month.

 (2) A producer who exports live-stock, other than live-stock for which an exporting agent is required to lodge a return, in a month must lodge a return for the month.

 (3) A buying agent, selling agent or first purchaser who buys or sells live-stock in a month must lodge a return for the month.

 (4) A processor who slaughters live-stock, or to whom livestock are delivered, or on whose behalf live-stock are slaughtered by, or delivered to, another processor, in a month must lodge a return for the month.

Note   For penalty, see section 24 of the Collection Act.

When and where monthly return must be lodged

 69. (1) A monthly return for levy for a month must be lodged at the office of the Secretary by the 28th day of the second month after the month.

 (2) A monthly return for charge for a month must be lodged at the office of the Secretary by the 28th day of the next month.

Note   For penalty, see section 24 of the Collection Act.

What must be in return

 70. (1) A monthly return, or an annual return, must be in the form of a declaration that the information in the return is correct in all material details.

 (2) The return must state:

 (a) the month or financial year to which the return relates; and

 (b) the full name and business or residential address of the person lodging the return (not a post office box address or a post office bag address); and

 (c) if the person has a post office box address or post office bag address—that address; and

 (d) if the person is a company—the company’s Australian Company Number under the Corporations Law; and

 (e) any extra information required by regulation 71, 73, 75, 80 or 82.

Note   For penalty, see section 24 of the Collection Act.

Subdivision B—Returns and records about levy

Producers’ annual returns

 71. (1) A reference to a dealing by a producer in this regulation does not include a dealing on which someone else is liable to pay levy under section 7 of the Collection Act.

 (2) A producer who is required to lodge a return for live-stock transactions completed in a financial year must include in the return details of:

 (a) how many sheep were dealt with by the producer in the year; and

 (b) how many lambs were dealt with by the producer in the year; and

 (c) how many goats were dealt with by the producer in the year; and

 (d) how many sheep on which levy is not payable were dealt with by the producer in the year; and

 (e) how many lambs on which levy is not payable were dealt with by the producer in the year; and

 (f) how many goats on which levy is not payable were dealt with by the producer in the year; and

 (g) how many leviable sheep were dealt with by the producer in the year; and

 (h) how many leviable lambs were dealt with by the producer in the year; and

 (i) how many leviable goats were dealt with by the producer in the year; and

 (j) the rates of levy payable for the leviable live-stock; and

 (k) the total amount of levy payable for the leviable livestock; and

 (l) the total amount of levy paid for the leviable live-stock.

Producers’ records

 72. (1) A producer who is required to lodge an annual return for live-stock transactions completed in a financial year must keep:

 (a) a record of the full name and business or residential address of the person to whom the live-stock were sold or delivered; and

 (b) details of each sale or delivery; and

 (c) a copy of the return.

 (2) If a producer who is required to lodge a return for a financial year sells or delivers live-stock to a related company in the year, the producer must keep records showing:

 (a) the full name and business or residential address of the person to whom the live-stock were sold; and

 (b) how many sheep were sold or delivered to the company in the year; and

 (c) how many lambs were sold or delivered to the company in the year; and

 (d) how many goats were sold or delivered to the company in the year.

Penalty:  10 penalty units.

Agents’ and first purchasers’ returns

 73. A buying agent, selling agent or first purchaser who is required to lodge a return for live-stock transactions completed in a month must include in the return details of:

 (a) how many sheep were bought or sold in the month; and

 (b) how many lambs were bought or sold in the month; and

 (c) how many goats were bought or sold in the month; and

 (d) how many sheep on which levy is not payable were bought or sold in the month; and

 (e) how many lambs on which levy is not payable were bought or sold in the month; and

 (f) how many goats on which levy is not payable were bought or sold in the month; and

 (g) how many leviable sheep were bought or sold in the month; and

 (h) how many leviable lambs were bought or sold in the month; and

 (i) how many leviable goats were bought or sold in the month; and

 (j) the rates of levy payable for the leviable live-stock; and

 (k) the total amount of levy payable for the leviable livestock; and

 (l) the total amount of levy paid for the leviable live-stock.

Agents’ and first purchasers’ records

 74. A buying agent, selling agent or first purchaser who is required to lodge a return for a month must keep:

 (a) a record of the full name and business or residential address of each person from whom the live-stock were bought or to whom the live-stock were sold; and

 (b) details of each purchase or sale; and

 (c) a copy of the return.

Penalty:  10 penalty units.

Processors’ returns

 75. A processor of live-stock who is required to lodge a return for live-stock transactions completed in a month must include in the return details of:

 (a) how many sheep were delivered or slaughtered in the month; and

 (b) how many lambs were delivered or slaughtered in the month; and

 (c) how many goats were delivered or slaughtered in the month; and

 (d) how many sheep on which levy is not payable were delivered or slaughtered in the month; and

 (e) how many lambs on which levy is not payable were delivered or slaughtered in the month; and

 (f) how many goats on which levy is not payable were delivered or slaughtered in the month; and

 (g) how many leviable sheep were delivered or slaughtered in the month; and

 (h) how many leviable lambs were delivered or slaughtered in the month; and

 (i) how many leviable goats were delivered or slaughtered in the month; and

 (j) the rates of levy payable for the leviable live-stock; and

 (k) the total amount of levy payable for the leviable livestock; and

 (l) the total amount of levy paid for the leviable live-stock.

Processors’ records

 76. A processor who is required to lodge a return for a month must keep:

 (a) a record of the full name and business or residential address of each person:

 (i) from whom the live-stock were bought; or

 (ii) on whose behalf the live-stock were slaughtered; and

 (b) for live-stock slaughtered by someone else—a record of the full name and business or residential address of the person who slaughtered the live-stock; and

 (c) details of each purchase or service kill arrangement; and

 (d) any statement under regulation 77 given to the processor for the month; and

 (e) a copy of the return.

Penalty:  10 penalty units.

Statement to be given if levy not payable

 77. If levy is not payable on the delivery of live-stock to a processor for the reason mentioned in paragraph 5 (2) (c) of the Livestock Transactions Levy Act, the person on whose behalf the live-stock are delivered must give the processor a statement setting out:

 (a) the name and business address of the person on whose behalf the live-stock are delivered; and

 (b) how many sheep were delivered; and

 (c) how many lambs were delivered; and

 (d) how many goats were delivered; and

 (e) how many sheep on which levy is not payable were delivered; and

 (f) how many lambs on which levy is not payable were delivered; and

 (g) how many goats on which levy is not payable were delivered.

Penalty:  5 penalty units.

Records to be kept by person on whose behalf live-stock are delivered to a processor

 78. A person on whose behalf live-stock mentioned in regulation 77 are delivered to a processor must keep records of:

 (a) the date of delivery; and

 (b) for each head of live-stock:

 (i) the name and address of the vendor from whom, or agent through whom, the live-stock were bought; and

 (ii) the date of the purchase.

Penalty:  10 penalty units.

Live-stock sold with real property

 79. If the ownership of live-stock changes under a contract for the sale of an interest in real property and live-stock on the property, and the sale is through a selling agent or a buying agent, but the contract does not state the number of live-stock sold, the vendor must give a written notice to the agent setting out:

 (a) the name and address of the person giving the notice; and

 (b) the name and address of the buyer; and

 (c) how many sheep were sold under the contract; and

 (d) how many lambs were sold under the contract; and

 (e) how many goats were sold under the contract; and

 (f) how many leviable sheep were sold under the contract; and

 (g) how many leviable lambs were sold under the contract; and

 (h) how many leviable goats were sold under the contract; and

 (i) how many sheep on which levy is not payable were sold under the contract; and

 (j) how many lambs on which levy is not payable were sold under the contract; and

 (k) how many goats on which levy is not payable were sold under the contract.

Penalty:  5 penalty units.

Subdivision C—Returns and records about charge

Producers’ returns

 80. (1) A reference to export of live-stock by a producer in this regulation does not include export of live-stock on which an exporting agent is liable to pay charge under section 7 of the Collection Act.

 (2) A producer who is required to lodge a return for livestock exported in a month must include in the return details of:

 (a) how many sheep were exported in the month; and

 (b) how many lambs were exported in the month; and

 (c) how many goats were exported in the month; and

 (d) how many sheep on which charge is not payable were exported in the month; and

 (e) how many lambs on which charge is not payable were exported in the month; and

 (f) how many goats on which charge is not payable were exported in the month; and

 (g) how many chargeable sheep were exported in the month; and

 (h) how many chargeable lambs were exported in the month; and

 (i) how many chargeable goats were exported in the month; and

 (j) the rates of charge payable on the chargeable live-stock; and

 (k) the total amount of charge payable on the chargeable live-stock; and

 (l) the total amount of charge paid for the chargeable livestock.

Producers’ records

 81. A producer who is required to lodge a return for livestock exported in a month must keep:

 (a) bills of lading or similar documents showing details of live-stock exported in the month; and

 (b) for each consignment, records of:

 (i) the full name and business or residential address of the person to whom the live-stock were exported; and

 (ii) the date when the consignment was loaded for export; and

 (c) a copy of the return.

Penalty:  10 penalty units.

Exporting agents’ returns

 82. An exporting agent who is required to lodge a return for live-stock exported in a month must include in the return details of:

 (a) how many sheep were exported in the month; and

 (b) how many lambs were exported in the month; and

 (c) how many goats were exported in the month; and

 (d) how many sheep on which charge is not payable were exported in the month; and

 (e) how many lambs on which charge is not payable were exported in the month; and

 (f) how many goats on which charge is not payable were exported in the month; and

 (g) how many chargeable sheep were exported in the month; and

 (h) how many chargeable lambs were exported in the month; and

 (i) how many chargeable goats were exported in the month; and

 (j) the rates of charge payable on the chargeable live-stock; and

 (k) the total amount of charge payable on the chargeable live-stock; and

 (l) the total amount of charge paid for the chargeable livestock.

Exporting agents’ records

 83. An exporting agent who is required to lodge a return for a month must keep:

 (a) bills of lading or similar documents showing details of live-stock exported in the month; and

 (b) for each consignment, records of:

 (i) the full name and business or residential address of the person on whose behalf the live-stock were exported; and

 (ii) the full name and business or residential address of the person to whom the live-stock were exported; and

 (iii) the date when the consignment was loaded for export; and

 (c) a copy of the return.

Penalty:  10 penalty units.

PART 5—MISCELLANEOUS

Records to be kept for 5 years

 84. Records must be kept for at least 5 years after the later of:

 (a) the last day for lodging a return for the month or year to which the records relate; and

 (b) the day the return for that month or year is lodged.

Penalty:  10 penalty units.

Repeals

 85. (1) The Primary Industries Levies and Charges Collection (Cattle and Live-stock) Regulations (Statutory Rules 1991 No. 180) are repealed.

 (2) The Beef Production Levy Regulations (Statutory Rules 1991 No. 51, 1993 No. 10 and 1994 No. 122) are repealed.

___________________________________________________________

NOTE

1. Notified in the Commonwealth of Australia Gazette on 27 May 1998.