✦ Plain-English Summary

Excise Levies Legislation Amendment (Sheep and Lamb) 2020

What it does

This bill changes how the government defines "lamb" and "sheep" for tax purposes in the agricultural industry. Instead of a vague definition, it now clearly states that a lamb is any young sheep under 12 months old or one without permanent front teeth, while "sheep" specifically excludes lambs. This standardises the definitions across two existing tax laws that govern levies (special industry charges) on sheep and lamb producers.

Why it matters

Farmers, processors and traders dealing with sheep and lambs will know exactly which animals trigger which taxes, removing ambiguity that could have led to disputes with the tax office. This clarity makes it easier and fairer for the industry to calculate and pay their required levies.

Key details

• The definitions apply from 1 January 2021 onwards — covering sales, deliveries to processors, and slaughter of animals from that date forward
• Two tax laws are updated: the National Residue Survey (Excise) Levy Act 1998 and the Primary Industries (Excise) Levies Act 1999
• The change uses objective markers — age and tooth development — rather than subjective judgments, so there's less room for disagreement about whether an animal counts as a lamb or sheep for tax purposes

Official Description

Introduced with the Customs Charges and 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 excise 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.