Duty is payable on the sale of cattle, sheep, goats or pigs (or their carcasses).
Cattle includes bulls, cows, oxen, steer, heifers, bison and buffalo.
If the sale is made through an approved agent, the agent is liable to pay the duty but will usually pass the cost on to the vendor. Duty on sales by approved agents is paid to the State Revenue Office by way of a monthly return. For all other sales, duty is payable by the vendor with the lodgment of the Statement for Livestock Duty Payment (Form 55).
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