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6. Sale of Cattle* Sales of live cattle are dutiable at the rate of $0.05 for every $20 or part of the total purchase money (excluding GST) for cattle sold in one lot, provided that duty for any one head of cattle does not exceed $5.00. * Sales of calves are dutiable at a flat rate of $0.15 each. * Sales of cattle carcases are dutiable according to weight. * Carcases up to and including 250kg attract a flat rate of $0.90 each. * Carcases greater than 250kg are dutiable at a flat rate of $1.30 each.7. Sale of Sheep and GoatsSales of live sheep and goats, and sheep and goat carcasses, are dutiable at a flat rate of $0.12 each.