Beef production levy information

​​​​Important—You can lodge your beef production return online.

Why is there a levy on beef production?

The Australian Government introduces levies and export charges at the request of industry. These levies variously fund research and development, marketing, residue testing, plant and animal biosecurity programs and emergency responses for industry.

The beef production (cattle slaughter) levy and export charge funds Australian Meat Processor Corporation (AMPC) research and development (R&D) and marketing.

What is the levy charge payable on?

Levy is payable on the slaughter at an abattoir of cattle (including bobby calves) for human consumption. 'Cattle' includes all bovine animals other than buffalo.

Who pays the levy? Who submits returns?

The person who owns the carcase immediately after the hot carcase weight is determined or taken to have been determined is liable to pay the levy.

The processor (the proprietor of the abattoir where the cattle carcases were processed) must pay levy and submit all return forms to the Department of Agriculture - Levies on behalf of the owner of the cattle. The processor can recover from the owner the amount of levy paid, by offset or otherwise.

Download a return form or contact your Department of Agriculture - Levies state office.

What is the levy rate on beef production?

Beef production: 0.6 cents ($0.006) per kilogram of the carcase of each head of cattle slaughtered. For example, the levy payable on a 240-kilogram carcase would be $1.44.

Rates are current as at 1 October 2013.

Australian Government levies exclude GST.

The hot carcase weight is taken to be 240 kilograms if an abattoir:

  • is able to determine a hot carcase weight but fails to do so
  • is unable to determine a hot carcase weight and is able to determine a cold carcase weight but fails to do so within the weighing period or
  • is unable to determine a hot carcase weight or a cold carcase weight within the weighing period.

If an abattoir is unable to determine a hot carcase weight but determines a cold carcase weight within the weighing period the hot carcase weight is taken to be the cold carcase weight multiplied by 1.03.

Caution: the Primary Industries Levies and Charges Collection Act 1991 (section 24A) contains offence provisions for failing to determine the carcase weight when able to do so.

Are there any exemptions from this levy?

Levy is not payable on the slaughter of cattle where the carcases are condemned or rejected as unfit for human consumption.

When is the payment due?

Monthly returns

The return together with payment must be submitted to the Department of Agriculture - Levies within 28 days of the end of the month in which the slaughter took place. For example, the return and payment for the month of September are due on or before 28 October.

General information and definitions

The levy rate is calculated per kilogram of each carcase.

What legislation covers this levy?

A legislative framework of imposition, collection and disbursement legislation authorises and supports Australia’s primary industries levies system. These are the relevant Acts:

Primary Industries (Excise) Levies Act 1999

Primary Industries Levies and Charges Collection Act 1991

Please note that, under section 27 of the Primary Industries Levies and Charges Collection Act 1991, an authorised Department of Agriculture officer can release the names and addresses of levy payers to industry bodies and levy recipient organisations.

Download the legislation from Comlaw or call CanPrint Information Services on 02 6293 8383 to purchase a copy.

This information sheet is a guide only and does not substitute for the relevant legislation.