ARRANGEMENT OF SECTIONS
1. Short title
3. Levy on cattle exported
4. Manner of payment
6. Onus of proof
Act 10, 2005.
An Act to re-enact, with amendments, the Cattle Export Tax Act to make provision for the imposition of a levy on cattle exported from Botswana, and on cattle slaughtered at the Botswana Meat Commission abattoir, municipal abattoirs, private abattoirs and butcheries, and matters incidental thereto.
[Date of Commencement: 19th August, 2005]
This Act may be cited as the Cattle Export and Slaughter Levy Act.
In this Act, unless the context otherwise requires-
"abattoir" means a municipal abattoir, a private abattoir, a butchery or an abattoir owned and controlled by the Botswana Meat Commission;
"Botswana Meat Commission" includes any subsidiary thereof; and
"cattle" includes any bull, cow, ox, stag, heifer, weaned calf and slaughtered carcass or portion of a carcass of any such stock, other than hides, horns or hooves.
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