Buffalo slaughter levy

​​​​​​​​​IMPORTANT—you can lodge your buffalo slaughter return online.

The buffalo slaughter levy was first introduced 1 August 1978. Buffalo that are slaughter at an abattoir for human consumption will attract the buffalo slaughter levy. The Rural Industries Research and Development Corporation and the National Residue Survey (NRS) are responsible for the expenditure of the buffalo slaughter levy.

Buffalo slaughter levy rates

An animal is slaughtered on a service kill basis if the animal is killed by a slaughterer, other than the owner of the animal, and the owner of the animal retains ownership of all of the products of the slaughter.

The buffalo slaughter levy rate comprises NRS testing and research and development (R&D), as shown in the table below:

Buffalo slaughter levy componentLevy rate
NRS $5.00 per head
R&D$4.60 per head
TOTAL $9.60 per head

The buffalo slaughter levy is calculated per head. GST is not applied to Australian Government levies.

Do I need to lodge a return and make a payment?

A producer, the person who owns the buffalo at the time of slaughter is liable to pay the levy.

A processor must lodge a return and make a payment to the department if in a month the processor slaughtered buffalo for human consumption or buffalo were slaughtered on the processor’s behalf.

A processor is defined as the proprietor of the processing establishment that processes the product, unless, immediately prior to delivery to that establishment, the product is owned by the proprietor of another processing establishment, in which case the proprietor of that other establishment is regarded as the processor.

Exemptions from paying the buffalo production levy

A producer of buffalo is not liable to pay the buffalo slaughter levy where the carcases are condemned or rejected as being unfit for human consumption, or on the slaughter of buffaloes for consumption by the owner of the buffalo, by members of the owner’s family or by the owner’s employees.

How do I lodge a buffalo slaughter return?

You must register with the department to receive a unique LRS number before you can lodge your first return.

To lodge your return online, access Levies Online . Alternatively, you can complete a manual buffalo slaughter return form.

Return and payment dates

IMPORTANT: If you pay your levy late you will incur a penalty that is calculated daily at a compounding rate of two (2) per cent of the unpaid amount each month, including any penalties you have already accrued, until you have paid the outstanding amount in full.

The buffalo slaughter levy is based on a financial year.

Monthly returns and payments

Monthly returns and payments must be lodged with the department within 28 days after the end of that month.

Example: for the month of July, the return and payment is due to the department on or before 28 August.

What must be included in my return?

As a processor who processed buffalo in a month, your return for a month must state, in respect of the month:

  1. Your personal details, including:
    1. Full name
    2. Business or residential address, not the address of a post office box or post office bag
    3. Post office box or post office bag, and
    4. Australian Business Number (ABN), or if you are a company the Australian Company Number (ACN)
  2. Period to which the return relates
  3. Quantity of buffalo slaughtered
  4. Quantity of buffalo on which levy is not payable were slaughtered
  5. Quantity of leviable buffalo were slaughtered
  6. Rate of levy payable
  7. Total amount of levy payable, and
  8. Total amount of levy paid.

What records do I need to keep?

As a processor who processed buffalo in a month, you must keep records for five (5) years, setting out for that month, for each of the following persons:

  1. From whom the processor purchased buffalo, the persons:
    1. Full name and business or residential address (not the address of a post office box or post office bag) and the person’s ABN, if any, or if the person is a company and does not have an ABN–its ACN.
  2. For each person on whose behalf the processor slaughtered buffalo on a service kill basis, the persons:
    1. Full name and business or residential address (not the address of a post office box or post office bag) and the person’s ABN, if any, or if the person is a company and does not have an ABN-its ACN.
  3. Details of each purchase or service kill arrangement
  4. Number of buffalo slaughtered
  5. A copy of the return, and
  6. Any statement given to the processor from a person who, in a month, causes buffalo to be slaughtered at an abattoir owned by someone else must, if asked in writing by the proprietor of the abattoir, give the proprietor a written statement setting out:
    1. For the person on whose behalf the buffalo are slaughtered, the person's:
      1. Full name, business or residential address (not the address of a post office box or a post office bag), and ABN, if any or if the person is a company and does not have an ABN—its ACN.
    2. Number of leviable buffalo were slaughtered in the month, and
    3. Number of buffalo on which levy is not payable were slaughtered in the month.

As an owner of buffalo slaughtered at an abattoir in a month, you must keep records for five (5) years, setting out for that month, the:

  1. Number of buffalo slaughtered
  2. Number of buffalo slaughtered that were condemned or rejected by an inspector as being unfit for human consumption
  3. Number of buffalo slaughtered for consumption by the:
    1. Owner of the buffalo
    2. Members of the owner’s family, or
    3. Owner’s employees.
  4. For the processor who slaughtered the buffalo, the:
  5. Processor’s full name and business or residential address (not the address of a post office box or post office bag) and the person’s ABN, if any, or if the person is a company and does not have an ABN-its ACN.
  6. Details of each service kill arrangement, and
  7. Any statement given to the processor from a person who, in a month, causes buffalo to be slaughtered at an abattoir owned by someone else must, if asked in writing by the proprietor of the abattoir, give the proprietor a written statement setting out:
    1. For the person on whose behalf the buffalo are slaughtered, the person's:
      1. Full name, business or residential address (not the address of a post office box or a post office bag), and ABN, if any or if the person is a company and does not have an ABN—its ACN.
    2. Number of leviable buffalo were slaughtered in the month, and
    3. Number of buffalo on which levy is not payable were slaughtered in the month.

Primary Industries Legislation

The buffalo slaughter levy is provided for under the:

Primary Industries (Excise) Levies Act 1999, and

Primary Industries Levies and Charges Collection Act 1991.

This information is a guide only. If you are required to lodge a return and make a payment to the department, it is your responsibility to remain aware of your obligations under legislation.

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