Why is there an export charge on cattle and livestock exports?
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 cattle and livestock exporters charge funds LiveCorp research and development (R&D). The charge applies to cattle and livestock exported from Australia. To find out more, visit LiveCorp.
What is the export charge payable on?
Export charge is payable on cattle (excluding dairy cattle), sheep (including lambs) and goats exported from Australia.
Who pays export charge? Who submits returns?
The producer—that is, the person who owns the cattle or livestock at the time of export from Australia—is liable to pay the export charge and submit return forms to the Department of Agriculture - Levies. The producer must pay the charge and submit all return forms to the Department of Agriculture - Levies.
If the producer exports the cattle or livestock through an exporting agent, the agent must pay the charge and submit all return forms to the Department of Agriculture - Levies on behalf of the producer. The agent can recover the amount of charge paid from the producer (the owner of the animals at the time of export).
Download a return form or contact your Department of Agriculture - Levies state office.
What is the export charge rate on cattle and livestock exports?
Cattle: 0.9523 cents ($0.009523) per kilogram#
Sheep (including lambs): 60 cents per head
Goats: 50 cents per head.
Rates are current as at 1 October 2013.
Australian Government levies exclude GST.
# For the purposes of calculating the charge, the weight of the cattle exported is their live weight described in the bill of lading, or similar document of title, facilitating the export of the cattle. Where the live weight of cattle exported is not described in the bill of lading, or similar document of title, the live weight of the cattle is taken to be 480 kilograms per head.
Are there any exemptions from this export charge?
Charge is not payable on the export of dairy cattle for dairying purposes*.
*See 'General information and definitions' for more information.
When is the payment due?
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 live animals were exported. For example, the return and payment for the month of January are due on or before 28 February.
General information and definitions
The export charge rate for cattle is calculated per kilogram.
The export charge rate for livestock (sheep, lambs and goats) is calculated per head.
* 'Dairy cattle' are cattle that would be likely to be held on dairy premises for a purpose related to commercial milk production. This includes bulls, calves and replacement heifers but not cattle that originated from dairy premises but are destined for slaughter.
What legislation covers this export charge?
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 (Customs) Charges 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.