Duties Act 2000

The rate of duty is—

in respect of the sale of cattle—5 cents per $20, or part—

of the amount of the purchase money for one head of cattle sold singly; or

of the total amount of the purchase money for any number of cattle sold in one lot;

in respect of the sale of calves—15 cents for each calf sold;

in respect of the sale of cattle carcases, if the carcase is purchased on a weight sale basis after the animal has been slaughtered—

90 cents for each carcase that does not weigh more than 250 kilograms; and

$1.30 for each carcase that weighs more than 250 kilograms.

The maximum amount of duty chargeable in respect of any one head of cattle (whether sold singly or as part of a lot) is $5.