Meat Export Charge Act 1973

No. 125 of 1973

AN ACT

To impose a Charge upon the Export of Meat.

[Assented to 13 November 1973]

BE IT ENACTED by the Queen, the Senate and the House of Representatives of Australia, as follows:—

Short title.

1. This Act may be cited as the Meat Export Charge Act 1973.

Commencement.

2. This Act shall come into operation on a date to be fixed by Proclamation.

Collection Act.

3. The Meat Export Charge Collection Act 1973 shall be read as one with this Act.

Imposition of charge.

4. Subject to this Act, a charge is imposed on meat that is exported from Australia for human consumption, being meat that is so exported on or after the date of commencement of this Act and before 1 July 1976.

Exemption of meat from charge.

5. Charge is not payable on—

(a) meat consisting of food of a kind that is declared by the regulations to be exempt from charge, being food prepared wholly or partly from, or containing, the flesh or other edible portions of cattle, sheep, goats or pigs; or

(b) meat included in a class of meat declared by the regulations to be a class of meat that is exempt from charge.

Rate of charge on meat derived from cattle.

6. (1) This section applies to meat consisting of—

(a) the flesh or other edible portions of cattle; or

(b) food prepared wholly or partly from, or containing any of, the flesh or other edible portions of cattle.

(2) The rate of the charge is—

(a) in respect of meat to which this section applies, being meat included in a prescribed class of such meat—such rate, being less than 1.6 cents for each pound of meat exported, as is prescribed in respect of that class of meat; and

(b) in respect of any other meat to which this section applies 1.6 cents for each pound of meat exported.

Rate of charge for other meat.

7. (1) This section applies to meat other than meat to which section 6 applies.

(2) The rate of the charge is—

(a) in respect of meat to which this section applies, being meat included in a prescribed class of such meat—such rate, being less than 1 cent for each pound of meat exported, as is prescribed in respect of that class of meat; and

(b) in respect of any other meat to which this section applies—1 cent for each pound of meat exported.

By whom charge payable.

8. The charge on meat exported from Australia is payable by the exporter of the meat.

Weight of meat.

9. For the purposes of this Act—

(a) the weight of any meat includes the weight of any bones or other parts of the animal from which the meat is derived that are contained in, or attached to, the meat; and

(b) in the case of meat that is packed in a can or other container the weight of the meat does not include the weight of the can or container in which it is packed.

Regulations.

10. The Governor-General may make regulations for the purpose of sections 5, 6 and 7.