Cattle and livestock transaction levy

​​​​Important—you can lodge your cattle and livestock transaction return online.

The cattle transaction levy was first introduced 1 July 1995 and the livestock transaction levy was introduced 1 July 1997. Cattle or livestock that are produced in Australia and are sold or transferred between production and processing stages, or that are delivered for export by a producer, will attract the cattle or livestock transaction levy.

Animal Health Australia, Meat and Livestock Australia and the National Residue Survey (NRS) are responsible for the expenditure of the cattle and livestock transaction levies.

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Cattle and livestock transaction levy rates

Cattle means bovine animals other than buffalo. A cow with a calf at foot are together taken to be a single head of cattle.

Livestock means goats, lambs that have not cut a permanent incisor tooth and sheep. A nanny-goat with a kid at foot are together taken to be a single head of goats. A ewe with a lamb at foot are together taken to be a single head of sheep.

Lot-fed cattle are cattle that are, or are likely to be, used in the production of grain-fed beef.

A bobby calf means a bovine animal (other than a buffalo or a head of lot-fed cattle) which has:

  1. been slaughtered and the dressed weight of whose carcase did not or does not exceed 40kg or
  2. been slaughtered but which, at the time of the leviable transaction or other dealing, had or has a liveweight that did not or does not exceed 80kg, or
  3. has not been slaughtered or had its liveweight determined at the time of the leviable transaction or other dealing but which, in the opinion of the intermediary, would, if slaughtered at that time, have constituted or constitute a carcase whose dressed weight would not have exceeded or would not exceed 40kg.

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 cattle and livestock transaction levies comprise AHA membership, Emergency Animal Disease Response (EADR), marketing, NRS testing and research and development (R&D), as shown in the table below:


Commodity –
cattle transaction
Animal Health AustraliaEmergency Animal Disease ResponseNational Residue TestingMarketingResearch and DevelopmentTotal
Cattle13 cents
per head
$0.0029 cents
per head
$3.66
per head
92 cents
per head
$5.00
per head
Lot-fed cattle13 cents
per head
$0.0029 cents
per head
$3.08
per head
$1.50
per head
$5.00
per head
Bobby calves-$0.0026 cents
per head
48 cents
per head
16 cents
per head
90 cents
per head
Cattle (delivered for export by the producer)13 cents
per head
$0.0029 cents
per head
$3.66
per head
92 cents
per head
$5.00
per head
Lot-fed cattle (delivered for export by the producer)13 cents
per head
$0.0029 cents
per head
$3.66
per head
92 cents
per head
$5.00
per head
Bobby calves (delivered for export by the producer)-$0.0026 cents
per head
48 cents
per head
16 cents
per head
90 cents
per head

Commodity -
livestock transaction
Animal Health AustraliaEmergency Animal Disease ResponseNational Residue TestingMarketingResearch and Development Total
Sheep – less than or equal to $10 (defined sale price)0.18 per cent
of the sale price
0 per cent
of the sale price
0.18 per cent
of the sale price
0.87 per cent
of the sale price
0.77 per cent
of the sale price
2 per cent
of the sale price
Sheep – greater than $10 (defined sale price)1.8 cents
per head
$0.001.8 cents
per head
8.7 cents
per head
7.7 cents
per head
20 cents
per head
Lambs - less than or equal to $75
(defined sale price)
0.2 per cent
of the sale price
0 per cent
of the sale price
0.10667 per cent
of the sale price
1.2 per cent
of the sale price
0.49333 per cent
of the sale price
2 per cent
of the sale price
Lambs - greater than $75 (defined sale price)15 cents
per head
$0.008 cents
per head
90 cents
per head
37 cents
per head
$1.50
per head
Goats (defined sale price)4.5 cents
per head
$0.006 cents
per head
10.5 cents
per head
16.7 cents
per head
37.7 cents
per head
Sheep (no defined sale price)1.8 cents
per head
$0.001.8 cents
per head
8.7 cents
per head
7.7 cents
per head
20 cents
per head
Lambs (no defined sale price)1.4 cents
per head
$0.004.7 cents
per head
62.6 cents
per head
11.3 cents
per head
80 cents
per head
Goats (no defined sale price)4.5 cents
per head
$0.006 cents
per head
10.5 cents
per head
16.7 cents
per head
37.7 cents
per head
Sheep – less than or equal to $10 (delivered for export by the producer)0.18 per cent
of the sale price
0 per cent
of the sale price
0.18 per cent
of the sale price
0.87 per cent
of the sale price
0.77 per cent
of the sale price
2 per cent
of the sale price
Sheep – greater than $10 (delivered for export by the producer)1.8 cents
per head
$0.001.8 cents
per head
8.7 cents
per head
7.7 per cent
of the sale price
20 cents
per head
Lambs - less than or equal to $75
(delivered for export by the producer)
0.2 per cent
of the sale price
0 per cent
of the sale price
0.10667 per cent
of the sale price
1.2 per cent
of the sale price
0.49333 per cent
of the sale price
2 per cent
of the sale price
Lambs - greater than $75
(delivered for export by the producer)
15 cents
per head
$0.008 cents
per head
90 cents
per head
37 cents
per head
$1.50
per head
Goats - (delivered for export by the producer)4.5 cents
per head
$0.006 cents
per head
10.5 cents
per head
16.7 cents
per head
37.7 cents
per head

The cattle transaction levy is calculated per head. The livestock transaction levy is calculated per head or as a percentage of the sale price. 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 cattle or livestock at the time of sale or delivery, including any transaction by which the ownership of the cattle is transferred, is liable to pay the cattle transaction or livestock transaction levy.

As a producer of cattle or livestock who completed a transaction, other than a transaction on which a buying agent, selling agent, first purchaser or processor is liable to pay levy on your behalf, you must lodge an annual return and make a payment to the department.

As an intermediary, including a buying agent, selling agent or exporting agent, you must lodge a monthly return and make a payment to the department. The intermediary can recover from the producer the amount of levy paid to the department, by offset or otherwise.

As a processor who slaughters cattle or livestock or takes delivery of the cattle or livestock, or on whose behalf cattle or livestock are slaughtered by, or delivered to, another processor in a month, you must lodge a monthly return and make a payment to the department. The processor can recover from the producer the amount of levy paid to the department, by offset or otherwise.

The cattle and livestock transaction levy is payable on:

  1. Each transaction where the ownership of livestock or cattle is transferred from one person to another, payable by the person who owned the livestock or cattle immediately before the transaction.

    This includes cattle or livestock that are sold with real property by a producer to another producer—that is, 'walk-in walk-out' sales. The department encourages all parties involved (vendors, purchasers, real estate agents and solicitors) to have contracts that clearly set out the levy requirements and arrangements, including for their payment, to avoid any confusion about who will collect and remit the levy to the department.
  1. The delivery of livestock or cattle to a processor where there was no sale, payable by the person who owned the livestock or cattle immediately before the delivery
  2. The slaughter by a processor of livestock or cattle purchased by the processor and held for more than 60 days for cattle and 30 days for sheep, lambs or goats after the purchase and before the slaughter, payable by the owner of the livestock or cattle at the time of slaughter
  3. The slaughter by a processor of livestock or cattle if levy is not payable under (1), (2) or (3), payable by the owner of the livestock or cattle at the time of slaughter.

Exemptions from paying the cattle transaction levy

The cattle transaction levy is not payable on, the:

  1. Sale of cattle at auction to the vendor or
  2. Sale or delivery of cattle between related companies unless the company buying or taking delivery is a processor or
  3. Delivery of cattle to a processor for slaughter on behalf of the person delivering the cattle if:

    1. the delivery occurs within 14 days of the person acquiring the cattle in a transaction where levy was deducted and
    2. the cattle are subsequently slaughtered, and
    3. the person continues to own the cattle immediately after their hot carcase weight would normally be determined or

  4. Sale or delivery of cattle to a processor if the cattle are not, at the time of the sale or delivery, fit for human consumption or
  5. Where ownership of cattle changes on the death of the owner of the cattle or due to dissolution of partnerships or
  6. Where ownership of cattle is sold or transferred following a court order following proceedings under the Family Law Act 1975 (however, levy is payable where cattle are sold to satisfy the cash transfer determinations of a court order) or
  7. Leviable bobby calf on which levy has already been paid or
  8. Slaughter of cattle (other than lot-fed cattle) by a producer, or by a person on behalf of a producer, if:

    1. the cattle are slaughtered for consumption:
      1. by the producer, members of the producer's household or the producer's employees, and
      2. on premises owned or occupied by the producer and

    2. the cattle are slaughtered on premises owned or occupied by the producer and
    3. immediately before the slaughter the cattle were owned by the producer and kept on the premises, and
    4. there is no sale or other transaction transferring ownership of the cattle, or any part or product of the carcase of the cattle, before, during or after the slaughter or
    5. Sale of dairy cattle for dairying purposes, or
  1. Sale of cattle by an export license holder to another export license holder if the animals are exported within 30 days of being acquired by the first license holder.

Note: A statement, or exemption certificate must be given if the cattle transaction levy is not payable on the delivery to a processor.

If cattle are delivered to a processor and levy is not payable due to the delivery occurring within 14 days after the cattle were or are acquired by the person and the cattle are afterwards slaughtered and the person continues to own the cattle immediately after their hot carcase weight would normally be determined, the person on whose behalf the cattle are delivered must give the processor a levy exemption certificate. Contact your Department of Agriculture - Levies state office for information on the format of the certificate.

Exemptions from paying the livestock transaction levy

The livestock transaction levy is not payable on, the:

  1. Sale of livestock at auction to the vendor or
  2. Sale or delivery of livestock between related companies unless the company buying or taking delivery is a processor or
  3. Delivery of livestock to a processor for slaughter on behalf of the person delivering the livestock if, the:

    1. Delivery occurs within 14 days of the person acquiring the livestock in a transaction where levy was deducted and
    2. Livestock are subsequently slaughtered, and
    3. Person continues to own the livestock immediately after their hot carcase weight would normally be determined or

  4. Sale or delivery of livestock to a processor if the livestock or cattle are not, at the time of the sale or delivery, fit for human consumption or
  5. Where ownership of livestock changes on the death of the owner of the livestock or cattle or due to dissolution of partnerships or
  6. Where ownership of livestock is sold or transferred following a court order following proceedings under the Family Law Act 1975 (however, levy is payable where livestock or cattle are sold to satisfy the cash transfer determinations of a court order) or
  7. Sale of sheep or lambs if the sale price per head is less than $5.00 or
  8. Slaughter of livestock for consumption by:

    1. The owner of the livestock or
    2. Members of the owner's family, or
    3. The owner's employees.

  9. Sale of livestock by an export license holder to another export license holder if the animals are exported within 30 days of being acquired by the first license holder.
Note: A statement, or exemption certificate must be given if the livestock transaction levy is not payable on the delivery to a processor.

If livestock are delivered to a processor and levy is not payable due to the delivery occurring within 14 days after the livestock were or are acquired by the person and the livestock are afterwards slaughtered and the person continues to own the livestock immediately after their hot carcase weight would normally be determined, the person on whose behalf the livestock are delivered must give the processor a levy exemption certificate. Contact your Department of Agriculture - Levies state office for information on the format of the certificate.

How do I lodge a cattle or livestock 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 cattle and livestock transaction 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 cattle and livestock transaction levies are based on a financial year.

Monthly returns and payments

Monthly returns and payments must be lodged with the department within one (1) month 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 September.

Annual returns and payments

A producer must lodge an annual return and payment to the department by 31 October in the next levy year.

Example: the 2016-17 financial year return and payment must be made on or before 31 October 2017.

What must be included in my cattle transaction return?

As an intermediary dealing in cattle, your return for a month must set out, 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. Total amount of levy payable for the leviable cattle
  4. Total amount of levy paid for the leviable cattle, and
  5. The following information for bobby calves, the:

    1. Number of bobby calves bought or sold
    2. Number of bobby calves on which levy is not payable were bought or sold
    3. Number of leviable bobby calves bought or sold
    4. Levy rate payable for the leviable bobby calves
    5. Amount of levy payable for the leviable bobby calves for the month, and
    6. Amount of levy paid for the leviable bobby calves.

  6. The following information for lot‑fed cattle, the:

    1. Number of lot‑fed cattle bought or sold
    2. Number of lot‑fed cattle on which levy is not payable were bought or sold
    3. Number of leviable lot‑fed cattle bought or sold
    4. Levy rate payable for leviable lot‑fed cattle
    5. Amount of levy payable for leviable lot‑fed cattle for the month, and
    6. Amount of levy paid for leviable lot‑fed cattle.

  7. The following information for cattle other than bobby calves or lot‑fed cattle, the:

    1. Number of cattle that were bought or sold
    2. Number of cattle on which levy is not payable were bought or sold
    3. Number of leviable cattle bought or sold
    4. Levy rate payable for the leviable cattle
    5. Amount of levy payable for leviable cattle for the month, and
    6. Amount of levy paid for leviable cattle.

As a processor dealing in cattle, your return for a month must set out, 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. ABN, or if you are a company the ACN
  2. Period to which the return relates
  3. Total amount of levy payable for the leviable cattle
  4. Total amount of levy paid for the leviable cattle, and
  5. The following information for bobby calves, the:

    1. Number of bobby calves delivered or slaughtered
    2. Number of bobby calves on which levy is not payable were delivered or slaughtered
    3. Number of leviable bobby calves delivered or slaughtered
    4. Levy rate on the slaughter of the leviable bobby calves
    5. Amount of levy payable for the leviable bobby calves, and
    6. Amount of levy paid for the leviable bobby calves.

  6. The following information for lot‑fed cattle, the:

    1. Number of lot‑fed cattle delivered or slaughtered
    2. Number of lot‑fed cattle on which levy is not payable were delivered or slaughtered
    3. Number of leviable lot‑fed cattle delivered or slaughtered
    4. Levy rate on the slaughter of the leviable lot‑fed cattle
    5. Amount of levy payable for the leviable lot‑fed cattle, and
    6. Amount of levy paid for the leviable lot‑fed cattle.

  7. The following information for cattle other than bobby calves or lot‑fed cattle, the:

    1. Number of cattle delivered or slaughtered
    2. Number of cattle on which levy is not payable were delivered or slaughtered
    3. Number of leviable cattle delivered or slaughtered
    4. Levy rate on the slaughter of the leviable cattle
    5. Amount of levy payable for the leviable cattle, and
    6. Amount of levy paid for the leviable cattle.

As a producer of cattle, your return for a levy year must set out, in respect of the levy year:

  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. ABN, or if you are a company the ACN
  2. Period to which the return relates
  3. Total amount of levy payable for the leviable cattle
  4. Total amount of levy paid for the leviable cattle, and
  5. The following information for bobby calves, the:

    1. Number of bobby calves dealt with by the producer
    2. Number of bobby calves on which levy is not payable were dealt with by the producer
    3. Number of leviable bobby calves dealt with by the producer
    4. Levy rate on the slaughter of the leviable bobby calves
    5. Amount of levy payable for the leviable bobby calves, and
    6. Amount of levy paid for the leviable bobby calves.

  6. The following information for lot-fed cattle, the:

    1. Number of lot-fed cattle dealt with by the producer
    2. Number of lot-fed cattle on which levy is not payable were dealt with by the producer
    3. Number of leviable lot-fed cattle dealt with by the producer
    4. Levy rate on the slaughter of the leviable lot-fed cattle
    5. Amount of levy payable for the leviable lot-fed cattle, and
    6. Amount of levy paid for the leviable lot-fed cattle.

  7. The following information for cattle other than bobby calves or lot-fed cattle, the:

    1. Number of cattle dealt with by the producer
    2. Number of cattle on which levy is not payable were dealt with by the producer
    3. Number of leviable cattle dealt with by the producer
    4. Levy rate of levy on the leviable cattle
    5. Amount of levy payable for the leviable cattle, and
    6. Amount of levy paid for the leviable cattle.

What must be included in my livestock transaction return?

As an intermediary dealing in livestock, your return for a month must set out, in respect of that 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. ABN, or if you are a company the ACN
  2. Period to which the return relates
  3. Total amount of levy payable for the leviable livestock
  4. Total amount of levy paid for the leviable livestock, and
  5. The following information for sheep, the:

    1. Number of sheep that were dealt with
    2. Number of sheep dealt with by sale, and how many of them were dealt with in some other way
    3. Number of sheep on which levy is not payable were dealt with
    4. Number of leviable sheep dealt with
    5. Sale price per head for leviable sheep that were involved in a sale, or a statement that a sale price was not allotted to the sheep
    6. Levy rate payable for the leviable sheep
    7. Amount of levy payable for the leviable sheep, and
    8. Amount of levy paid for the leviable sheep.

  6. The following information for lambs, the:

    1. Number of lambs that were dealt with
    2. Number of lambs dealt with by sale, and how many of them were dealt with in some other way
    3. Number of lambs on which levy is not payable were dealt with
    4. Number of leviable lambs dealt with
    5. Sale price per head for leviable lambs that were involved in a sale, or a statement that a sale price was not allotted to the lambs
    6. Levy rate payable for the leviable lambs
    7. Amount of levy payable for the leviable lambs, and
    8. Amount of levy paid for the leviable lambs.

  7. The following information for goats, the:

    1. Number of goats that were dealt with
    2. Number of goats on which levy is not payable were dealt with
    3. Number of leviable goats dealt with
    4. Levy rate payable for the leviable goats
    5. Amount of levy payable for the leviable goats, and
    6. Amount of levy paid for the leviable goats.

As a processor dealing in livestock, your return for a month must set out, 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. ABN, or if you are a company the ACN
  2. Period to which the return relates
  3. Total amount of levy payable for the leviable livestock
  4. Total amount of levy paid for the leviable livestock, and
  5. The following information for sheep, the:

    1. Number of sheep that were dealt with
    2. Number of sheep dealt with by sale, and how many of them were dealt with in some other way
    3. Number of sheep on which levy is not payable were dealt with
    4. Number of leviable sheep dealt with
    5. Sale price per head for leviable sheep that were involved in a sale, or a statement that a sale price was not allotted to the sheep
    6. Levy rate payable for the leviable sheep
    7. Amount of levy payable for the leviable sheep, and
    8. Amount of levy paid for the leviable sheep.

  6. The following information for lambs, the:

    1. Number of lambs that were dealt with
    2. Number of lambs dealt with by sale, and how many of them were dealt with in some other way
    3. Number of lambs on which levy is not payable were dealt with
    4. Number of leviable lambs dealt with
    5. Sale price per head for leviable lambs that were involved in a sale, or a statement that a sale price was not allotted to the lambs
    6. Levy rate payable for the leviable lambs
    7. Amount of levy payable for the leviable lambs, and
    8. Amount of levy paid for the leviable lambs.

  7. The following information for goats, the:

    1. Number of goats that were dealt with
    2. Number of goats on which levy is not payable were dealt with
    3. Number of leviable goats dealt with
    4. Levy rate payable for the leviable goats
    5. Amount of levy payable for the leviable goats, and
    6. Amount of levy paid for the leviable goats.

As a producer who dealt in leviable livestock, your return for a levy year must set out, in respect of the levy year:

  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. ABN, or if you are a company the ACN
  2. Period to which the return relates
  3. Total amount of levy payable for the leviable livestock
  4. Total amount of levy paid for the leviable livestock, and
  5. The following information for sheep, the:

    1. Number of sheep that were dealt with
    2. Number of sheep dealt with by sale, and how many of them were dealt with in some other way
    3. Number of sheep on which levy is not payable were dealt with
    4. Number of leviable sheep dealt with
    5. Sale price per head for leviable sheep that were involved in a sale, or a statement that a sale price was not allotted to the sheep
    6. Levy rate payable for the leviable sheep
    7. Amount of levy payable for the leviable sheep, and
    8. Amount of levy paid for the leviable sheep.

  6. The following information for lambs, the:

    1. Number of lambs that were dealt with
    2. Number of lambs dealt with by sale, and how many of them were dealt with in some other way
    3. Number of lambs on which levy is not payable were dealt with
    4. Number of leviable lambs dealt with
    5. Sale price per head for leviable lambs that were involved in a sale, or a statement that a sale price was not allotted to the lambs
    6. Levy rate payable for the leviable lambs
    7. Amount of levy payable for the leviable lambs, and
    8. Amount of levy paid for the leviable lambs.

  7. The following information for goats, the:

    1. Number of goats that were dealt with
    2. Number of goats on which levy is not payable were dealt with
    3. Number of leviable goats dealt with
    4. Levy rate payable for the leviable goats
    5. Amount of levy payable for the leviable goats, and
    6. Amount of levy paid for the leviable goats.

What records do I need to keep for cattle transactions?

As an intermediary, including a first purchaser, buying agent or selling agent you must keep records for five (5) years, setting out for each month, the:

  1. The personal details of each person from whom the cattle mentioned in the return were bought or to whom the cattle were sold
  2. Details of each purchase or sale
  3. Total amount of levy payable for the leviable cattle
  4. Total amount of levy paid for the leviable cattle
  5. The following information for bobby calves, the:
    1. Number of bobby calves bought or sold
    2. Number of bobby calves on which levy is not payable were bought or sold
    3. Number of leviable bobby calves bought or sold
    4. Levy rate payable for the leviable bobby calves
    5. Amount of levy payable for the leviable bobby calves for the month, and
    6. Amount of levy paid for the leviable bobby calves.
  1. The following information for lot-fed cattle, the:
    1. Number of lot-fed cattle bought or sold
    2. Number of lot-fed cattle on which levy is not payable were bought or sold
    3. Number of leviable lot-fed cattle bought or sold
    4. Levy rate payable for leviable lot-fed cattle
    5. Amount of levy payable for leviable lot-fed cattle for the month, and
    6. Amount of levy paid for leviable lot-fed cattle.
  1. The following information for cattle other than bobby calves or lot‑fed cattle, the:
    1. Number of cattle that were bought or sold
    2. Number of cattle on which levy is not payable were bought or sold
    3. Number of leviable cattle bought or sold
    4. Levy rate payable for the leviable cattle
    5. Amount of levy payable for leviable cattle for the month, and
    6. Amount of levy paid for leviable cattle.
  1. Copy of the return.

As a processor, you must keep records for five (5) years, setting out for each month, the:

  1. Personal details of each person from whom the cattle mentioned in the return were bought
  2. Personal details of each person from whom the cattle mentioned in the return were slaughtered
  3. Personal details of each person on whose behalf the processor has cattle slaughtered by another processor
  4. Details of each purchase or service kill arrangement
  5. Total amount of levy payable for the leviable cattle
  6. Total amount of levy payable for the leviable cattle
  7. The following information for bobby calves, the:
    1. Number of bobby calves delivered or slaughtered
    2. Number of bobby calves on which levy is not payable were delivered or slaughtered
    3. Number of leviable bobby calves delivered or slaughtered
    4. Levy rate on the slaughter of the leviable bobby calves
    5. Amount of levy payable for the leviable bobby calves, and
    6. Amount of levy paid for the leviable bobby calves.
  1. The following information for lot-fed cattle, the:

    1. Number of lot-fed cattle delivered or slaughtered
    2. Number of lot-fed cattle on which levy is not payable were delivered or slaughtered
    3. Number of leviable lot-fed cattle delivered or slaughtered
    4. Levy rate on the slaughter of the leviable lot-fed cattle
    5. Amount of levy payable for the leviable lot-fed cattle, and
    6. Amount of levy paid for the leviable lot-fed cattle.

  2. The following information for cattle other than bobby calves or lot-fed cattle, the:

    1. Number of cattle delivered or slaughtered
    2. Number of cattle on which levy is not payable were delivered or slaughtered
    3. Number of leviable cattle delivered or slaughtered
    4. Levy rate on the slaughter of the leviable cattle
    5. Amount of levy payable for the leviable cattle, and
    6. Amount of levy paid for the leviable cattle.

  3. Copy of the return, and

  4. Any statement given to the processor if levy is not payable on the delivery of cattle to a processor for slaughter on behalf of the person delivering the cattle if the delivery occurs within 14 days after the cattle were or are acquired by that person and the cattle are afterwards slaughtered and the person continues to own the cattle immediately after their hot carcase weight is determined or, is taken to be determined, as the case requires, setting out the:

    1. Personal details of the person on whose behalf the cattle are delivered
    2. Number of lot-fed cattle that were delivered
    3. Number of bobby calves that were delivered
    4. Number of other cattle that were delivered
    5. Number of bobby calves on which levy is not payable were delivered
    6. Number of lot-fed cattle on which levy is not payable were delivered, and
    7. Number of other cattle on which levy is not payable were delivered.

As a producer of cattle who dealt in leviable cattle in a levy year, you must keep records for five (5) years setting out for each levy year, the:

  1. Personal details of each person to whom the leviable cattle were sold or delivered
  2. Details of each sale or delivery
  3. Total amount of levy payable
  4. Total amount of levy paid
  5. The following information for bobby calves, the:

    1. Number of bobby calves dealt with by the producer
    2. Number of bobby calves on which levy is not payable were dealt with by the producer
    3. Number of leviable bobby calves dealt with by the producer
    4. Levy rate on the slaughter of the leviable bobby calves
    5. Amount of levy payable for the leviable bobby calves, and
    6. Amount of levy paid for the leviable bobby calves.

  6. The following information for lot-fed cattle, the:

    1. Number of lot-fed cattle dealt with by the producer
    2. Number of lot-fed cattle on which levy is not payable were dealt with by the producer
    3. Number of leviable lot-fed cattle dealt with by the producer
    4. Levy rate on the slaughter of the leviable lot-fed cattle
    5. Amount of levy payable for the leviable lot-fed cattle, and
    6. Amount of levy paid for the leviable lot-fed cattle.

  7. The following information for cattle other than bobby calves or lot-fed cattle, the:

    1. Number of cattle dealt with by the producer
    2. Number of cattle on which levy is not payable were dealt with by the producer
    3. Number of leviable cattle dealt with by the producer
    4. Levy rate of levy on the leviable cattle
    5. Amount of levy payable for the leviable cattle, and
    6. Amount of levy paid for the leviable cattle.

  8. Copy of the return.

As a producer of cattle who sold or delivered cattle to a related company in a levy year, you must keep records for five (5) years setting out for each levy year, the:

  1. Personal details of each person to whom the leviable cattle were sold
  2. Number of bobby calves sold or delivered to the company
  3. Number of lot-fed cattle sold or delivered to the company, and
  4. Number of other cattle sold or delivered to the company.

As a person on whose behalf cattle are delivered to a processor, you must keep records for five (5) years setting out for each month, the:

  1. Date of delivery
  2. For each lot of cattle the personal details of the vendor from whom, or agent through whom, the cattle were bought, and
  3. Date of the purchase.

As an export license holder who has dealt in cattle in a levy-free salein a levy year, and you have dealt with those particular cattle by buying the cattle from, or selling the cattle to, another export license holder and because of a further sale of cattle to an export license holder and the cattle are exported 30 days or less after being acquired by the first license holder, you must keep records for five (5) years setting out for each levy year, the:

  1. Personal details of the other export license holder, and
  2. A copy of the bill of lading or a similar document showing details of the export of the cattle.

As a person who has sold cattle in a sale with real property, you must keep records for five (5) years if the ownership of the cattle changes under a contract for the sale of an interest in real property and the cattle on the property, and the sale is through a selling agent or buying agent, but the contract does not state the number of cattle sold, the vendor must give a written notice to the agent setting out, the:

  1. Name and address of the person giving the notice
  2. Name and address of the buyer
  3. Number of bobby calves that were sold under the contract
  4. Number of lot‑fed cattle that were sold under the contract
  5. Number of other cattle that were sold under the contract
  6. Number of leviable bobby calves that were sold under the contract
  7. Number of leviable lot‑fed cattle that were sold under the contract
  8. Number of leviable other cattle that were sold under the contract
  9. Number of bobby calves on which levy is not payable were sold under the contract
  10. Number of lot‑fed cattle on which levy is not payable were sold under the contract, and
  11. Number of other cattle on which levy is not payable were sold under the contract.

What records do I need to keep for livestock transactions?

As an intermediary who has dealt in livestock, you must keep records for five (5) years, setting out for each return month, the:

  1. Total number of sheep, lambs and goats dealt with
  2. Personal details of each person from whom the livestock mentioned in the return were bought or to whom the livestock were sold
  3. Details of each purchase or sale
  4. Total amount of levy payable for the leviable livestock
  5. Total amount of levy paid for the leviable livestock
  6. The following information for sheep, the:

    1. Number of sheep that were dealt with
    2. Number of sheep dealt with by sale, and how many of them were dealt with in some other way
    3. Number of sheep on which levy is not payable were dealt with
    4. Number of leviable sheep dealt with
    5. Sale price per head for leviable sheep that were involved in a sale, or a statement that a sale price was not allotted to the sheep
    6. Levy rate payable for the leviable sheep
    7. Amount of levy payable for the leviable sheep, and
    8. Amount of levy paid for the leviable sheep.

  7. The following information for lambs, the

    1. Number of lambs that were dealt with
    2. Number of lambs dealt with by sale, and how many of them were dealt with in some other way
    3. Number of lambs on which levy is not payable were dealt with
    4. Number of leviable lambs dealt with
    5. Sale price per head for leviable lambs that were involved in a sale, or a statement that a sale price was not allotted to the lambs
    6. Levy rate payable for the leviable lambs
    7. Amount of levy payable for the leviable lambs, and
    8. Amount of levy paid for the leviable lambs.

  8. The following information for goats, the

    1. Number of goats that were dealt with
    2. Number of goats on which levy is not payable were dealt with
    3. Number of leviable goats dealt with
    4. Levy rate payable for the leviable goats
    5. Amount of levy payable for the leviable goats, and
    6. Amount of levy paid for the leviable goats.

  9. Copy of the return.

As a producer who has dealt in livestock in a levy year, you must keep records for five (5) years, setting out for each levy year, the:

  1. Personal details of each person to whom the livestock mentioned in the return were sold or delivered
  2. Detail of each sale or delivery
  3. Total amount of levy payable for the leviable livestock
  4. Total amount of levy paid for the leviable livestock
  5. The following information for sheep, the:

    1. Number of sheep that were dealt with
    2. Number of sheep dealt with by sale, and how many of them were dealt with in some other way
    3. Number of sheep on which levy is not payable were dealt with
    4. Number of leviable sheep dealt with
    5. Sale price per head for leviable sheep that were involved in a sale, or a statement that a sale price was not allotted to the sheep
    6. Levy rate payable for the leviable sheep
    7. Amount of levy payable for the leviable sheep, and
    8. Amount of levy paid for the leviable sheep.

  6. The following information for lambs, the

    1. Number of lambs that were dealt with
    2. Number of lambs dealt with by sale, and how many of them were dealt with in some other way
    3. Number of lambs on which levy is not payable were dealt with
    4. Number of leviable lambs dealt with
    5. Sale price per head for leviable lambs that were involved in a sale, or a statement that a sale price was not allotted to the lambs
    6. Levy rate payable for the leviable lambs
    7. Amount of levy payable for the leviable lambs, and
    8. Amount of levy paid for the leviable lambs.

  7. The following information for goats, the

    1. Number of goats that were dealt with
    2. Number of goats on which levy is not payable were dealt with
    3. Number of leviable goats dealt with
    4. Levy rate payable for the leviable goats
    5. Amount of levy payable for the leviable goats, and
    6. Amount of levy paid for the leviable goats.

  8. Copy of the return.

As a producer who sells or delivers livestock to a related company in a levy year, you must keep records for five (5) years, setting out for each levy year, the:

  1. Personal details of each person to whom the livestock mentioned in the return were sold
  2. Number of sheep that were sold or delivered to the company
  3. Number of lambs that were sold or delivered to the company, and
  4. Number of goats that were sold or delivered to the company.

As a person on whose behalf livestock are delivered to a processorfor slaughteron behalf of the person delivering the livestock, you must keep records for five (5) years, if the delivery occurs within 14 days after the livestock were or are acquired by the person and the livestock are afterwards slaughtered and the person continues to own the livestock immediately after their hot carcase weight would normally by determined, as the case requires, setting out for each return month, the:

  1. Date of delivery
  2. For each lot of livestock:

    1. Personal details of the vendor from whom, or agent through whom, the livestock were bought, and
    2. Date of the purchase, and

  3. Any statement given to the processor if levy is not payable on the delivery of livestock to a processor, the person on whose behalf the livestock are delivered must give the processor a statement setting out, the:

    1. Name and business address, not the address of a post office box or post office bag, of the person on whose behalf the livestock are delivered
    2. Number of sheep that were delivered
    3. Number of lambs that were delivered
    4. Number of goats that were delivered
    5. Number of sheep on which levy is not payable were delivered
    6. Number of lambs on which levy is not payable were delivered, and
    7. Number of goats on which levy is not payable were delivered.

As an export license holder who has dealt in livestock in a levy-free salein a levy year, and you have dealt with those particular livestock by buying the cattle from, or selling the livestock to, another export license holder and because of a further sale of livestock to an export license holder and the livestock are exported 30 days or less after being acquired by the first license holder, you must keep records for five (5) years setting out for each levy year, the:

  1. Personal details of the other export license holder, and
  2. A copy of the bill of lading or a similar document showing details of the export of the livestock.

As a person who has sold livestock in a sale with real property, you must keep records for five (5) years if the ownership of the livestock changes under a contract for the sale of an interest in real property and the livestock on the property, and the sale is through a selling agent or buying agent, but the contract does not state the number of livestock sold, the vendor must give a written notice to the agent setting out, the:

  1. Name and address of the person giving the notice
  2. Name and address of the buyer
  3. Number of sheep that were sold under the contract
  4. Number of leviable sheep that were sold under the contract
  5. Sale price per head of leviable sheep involved in the sale, or if no sale price was allotted to the sheep, a statement to that effect
  6. Number of sheep on which levy is not payable were sold under the contract
  7. Number of lambs that were sold under the contract
  8. Number of leviable lambs that were sold under the contract
  9. Sale price per head of leviable lambs that were sold under the contract
  10. Number of lambs on which levy is not payable were sold under the contract
  11. Number of goats that were sold under the contract
  12. Number of leviable goats that were sold under the contract, and
  13. Number of goats on which levy is not payable were sold under the contract.

Primary Industries Legislation

The cattle and livestock transaction levies are provided for under, the:

Primary Industries (Excise) Levies Act 1999
National Residue Survey (Excise) Levy Act 1998, 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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