Cattle Export and Slaughter Tax Act, 1968
Act 32 of 1968
- Assented to on 29 October 1968
- Commenced on 1 July 1968
- [This is the version of this document at 1 December 1998.]
Part I – Preliminary
1. Short title and commencementThis Act may be cited as the Cattle Export and Slaughter Tax Act, 1968.
2. InterpretationIn this Act unless the context otherwise requires—“authorised official” means a member of the police force, an administrative officer, veterinary officer, stock inspector or any other person authorised in writing by the Minister;“cattle” means live bull, cow, ox, heifer and weaned calf;“director” means the chief agricultural officer or his deputy;“holding ground” means a farm or ranch operated by the Ministry of Agriculture for the fattening of cattle on behalf of stock owners;“Minister” means the Minister for Finance;“public abattoir” includes any building, space or kraal specified and maintained by a local authority as an abattoir and any slaughter house established or maintained under the Urban Government Act No. 8 of 1969 by a local authority either alone or in co-operation with one or more local authorities and includes a market or other place used for the public sale of animals or the carcasses, meat or offal of any animal, established in connection with a slaughter house;“revenue officer” means an accounting officer within the Treasury, a district officer or any other officer appointed by the Minister to receive tax;“tax” means the cattle export tax imposed by section 4 or the cattle slaughter tax imposed by section 8.
Part II – Cattle export tax
3. Veterinary health certificate required by exporter of cattle
4. Imposition of cattle export tax
5. ExemptionNotwithstanding sections 4 and 7, the person in charge of a holding ground may export cattle without pre-payment of the tax provided that—
6. Offence to export without veterinary health certificate and payment of taxAny person who exports or attempts to export cattle without having paid the prescribed tax and without being in possession of a veterinary health certificate in respect of such cattle, and any person in charge of a holding ground who fails to pay the tax in terms of section 5, shall be guilty of an offence and liable on conviction to a fine not exceeding three hundred emalangeni or, in or in default of payment thereof, to imprisonment for twelve months, or both.
7. Prima facie proof of the offenceIf in any prosecution for an offence under section 6 it is proved that the accused, or a servant or agent who was in charge of the cattle on behalf of the accused, at the time of the exportation or attempted exportation, failed on demand by an authorised official to produce the certificate mentioned in section 3, the accused shall prima facie be deemed not to have obtained a veterinary health certificate and not to have paid the tax.
Part III – Cattle slaughter tax
8. Imposition of cattle slaughter tax
9. Keeping of recordsAny person who slaughters or causes cattle to be slaughtered other than at a public abattoir, shall maintain an accurate record setting out full particulars of the total number of cattle slaughtered, the date when and the place where such cattle were slaughtered, the amount of the cattle slaughter tax paid by him and any further information that the Minister may prescribe by notice in the Gazette; and such record shall be available at all reasonable times for inspection and examination by the Accountant-General, or any person deputed by him for such purpose at the residence or place of business of such person.
10. OffencesAny person who—
Part IV – General
11. RegulationsThe Minister may be notice published in the Gazette, make such regulations as appear to him to be necessary to ensure payment and collection of cattle export tax and cattle slaughter tax and the keeping of records and rendering of returns in connection therewith.
History of this document
01 December 1998 this version
29 October 1968
01 July 1968