✦ Plain-English Summary

Customs Charges and Levies Legislation Amendment (Sheep and Lamb) 2020

What it does

This bill updates how Australia legally defines "lamb" and "sheep" for customs and export purposes. The new definition says a lamb is a young sheep under 12 months old OR one without permanent front teeth yet – everything else counts as a sheep. These definitions now apply consistently across two pieces of customs legislation that handle export levies and charges.

Why it matters

Farmers and exporters need clear, consistent rules for what counts as lamb versus sheep, since the two are taxed differently when exported. Having mismatched definitions across different laws created confusion and potential disputes about which levy applies to each animal.

Key details

• The changes come into effect on 1 January 2021 for all sheep and lamb exports from that date onwards
• The bill updates definitions in the National Residue Survey (Customs) Levy Act 1998 and the Primary Industries (Customs) Charges Act 1999
• A lamb is now officially defined by age (under 12 months) OR physical development (no permanent incisor teeth in wear) – whichever applies first

Official Description

Introduced with the Excise Levies Legislation Amendment (Sheep and Lamb) Bill 2020, the bill amends the National Residue Survey (Customs) Levy Act 1998 and Primary Industries (Customs) Charges Act 1999 to align the definition of 'lamb' for the purposes of imposing certain levies and charges that are duties of customs with the definition used for export and industry purposes.

No formal division recorded

This bill passed by voice vote — parliament agreed without calling a formal count. A division is only recorded when a member explicitly requests one.

No votes yet.

No votes were recorded for this bill.