Why is there a levy on deer slaughter?
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 deer slaughter levy funds Rural Industries Research and Development Corporation (RIRDC) deer slaughter research and development (R&D) and National Residue Survey (NRS) testing.
What is the levy payable on?
Levy is payable on deer slaughtered for human consumption.
Who pays the levy? Who submits returns?
The producer (the person who owns the deer immediately after slaughter) is liable to pay the levy.
The processor must pay levy and submit all return forms to the Department of Agriculture - Levies on behalf of the producer.
Download a return form or contact you Department of Agriculture - Levies state office.
What is the levy rate on deer slaughter?
Deer slaughter: 8 cents per kilogram.
Rates are current as at 1 October 2013.
Australian government levies exclude GST.
Are there any exemptions from this levy?
Levy is not payable on the slaughter of deer where the carcase of the deer slaughtered is condemned or rejected as unfit for human consumption.
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 slaughter took place. For example, the return and payment for the month of July are due on or before 28 August.
General information and definitions
The levy rate is calculated per kilogram.
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
National Residue Survey (Excise) Levy Act 1998
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.