Meat chickens levy

​Important—you can lodge your meat chicken return online.

The meat chickens levy was first introduced 1 July 1969. Meat chickens that are hatched in an Australian hatchery will attract the meat chickens levy. Animal Health Australia (AHA), Australian Egg Corporation Limited and the National Residue Survey (NRS) are responsible for the expenditure of the meat chickens levy.

The meat chickens levy comprises AHA, Emergency Animal Disease Response (EADR), NRS testing and research and development (R&D), as shown in the table below.

Meat chickens levy componentLevy rate
AHA0.0194 cents per chick
EADR0.03 cents per chick
NRS0.02 cents per chick
R&D0.195 cents per chick
TOTAL 0.2644 cents per chick

The meat chickens levy is calculated per chick. GST is not applied to Australian Government levies.

Example: the levy rate of 0.2644 cents per chick, calculated by 100 chicks equals 26.44 cents.

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

A producer, the proprietor of the hatchery where the meat chickens are hatched is liable to pay the levy.

A producer must submit a return and make a payment to the department.

Exemptions from paying the meat chickens levy

A producer of meat chickens is not liable to pay the meat chickens levy if less than 20,000 chickens are hatched at that hatchery in a levy year.
A producer of meat chickens is also not liable to pay the meat chickens levy on meat chickens that die or are destroyed at the hatchery within 48 hours of hatching.

How do I lodge a return and make a payment?

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 meat chickens 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 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 meat chickens levy is based on a financial year.

Monthly returns and payments

Monthly returns and payments must be lodged with the department within two (2) months of the end of the month.

Example: for the month of July, the return and payment is due to the department on or before 30 September.

What must be included in my return?

As a producer of meat chickens, 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. Full name and business address of the hatchery, not the address of a post office box or post office bag
  4. Number of meat chickens hatched at the hatchery
  5. Number of meat chickens that died or were destroyed at the hatchery within 48 hours after being hatched
  6. Number of meat chickens on which levy is payable
  7. Total amount of levy payable, and
  8. Total amount of levy paid.

What records do I need to keep?

As a producer of meat chickens, you must keep records for five (5) years, setting out for each month, the:

  1. Number of eggs set in incubators at the hatchery
  2. Number of meat chickens hatched at the hatchery
  3. Number of chickens, other than meat chickens, hatched at the hatchery
  4. ​Number of the meat chickens hatched at the hatchery that died, or were destroyed, at the hatchery within 48 hours after being hatched, and
  5. For meat chickens hatched at the hatchery that were sold before they were one (1) month old, the:
    1. Number of meat chickens so sold
    2. Date of each sale, and
    3. For each person to whom meat chickens were so sold, the persons:
      1. Full name, business or residential address, not the address of a post office box or post office bag, and ABN, if any or if the person is a company and does not have an ABN, its ACN, and
  6. Number of meat chickens hatched at the hatchery that were disposed of, except by sale, before they were one (1) month old and the method of disposal

Primary Industries legislation

The meat chickens levy is 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.