Deer velvet levy information

​​​​​​Important—You can lodge your deer velvet return online.

Please read the May 2016 Levies notice for information on the Deer velvet levy changes commencing 1 July 2016

Why is there a levy/export charge on deer velvet?

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 velvet levy and export charge funds Rural Industries Research and Development Corporation (RIRDC) deer velvet research and development (R&D).

What is the levy/export charge payable on?

Levy is imposed on deer velvet produced in Australia where the producer sells the product or where it is used by or on behalf of the producer in the production of other goods.

Export charge is imposed on deer velvet produced in and exported from Australia. No export charge is payable if domestic levy has been paid on the product to be exported.

Who pays the levy/export charge? Who submits returns?

The producer (the person who owns the deer velvet immediately before it is sold or, if the deer velvet is used in the production of other goods, the person who owns the deer velvet immediately before the production of other goods) is liable to pay the levy.

If the producer sells the deer velvet through an intermediary, such as a first purchaser, buying agent, selling agent or processor, the intermediary must pay levy and submit all return forms on behalf of the producer. The intermediary can recover from the producer the amount of levy paid, by offset or otherwise.

If the producer uses the deer velvet in the production of other goods, they must pay levy and submit all return forms to the Department of Agriculture and Water Resources - Levies.

The producer—that is, the person who owns the deer velvet at the time of export from Australia—is liable to pay the export charge and submit return forms to the Department of Agriculture and Water Resources - Levies.

If the producer exports the product through an exporting agent, the agent must pay the charge and submit all return forms to the Department of Agriculture and Water Resources - Levies on behalf of the producer. The agent can recover from the producer the amount of charge paid from the producer (the owner of the product at the time of export).

Download a return form at the Department of Agriculture and Water Resources - Levies website or contact your Department of Agriculture and Water Resources - Levies state office.

What is the levy/export charge rate on deer velvet?

Domestic

  • sale of deer velvet: 1% of the sale value of the deer velvet (only up to 30 June 2016)
  • deer velvet used in production of other goods: 1% of the declared value of the deer velvet (only up to 30 June 2016)

Export

  • 1% of the declared value of the deer velvet (only up to 30 June 2016)

Rates are current up to 30 June 2016. Rates will be set to zero from 1 July 2016.

Australian Government levies exclude GST.

Are there any exemptions from this levy/export charge?

No exemptions apply.

When is the payment due?

Quarterly returns

The return together with payment must be submitted to the Department of Agriculture and Water Resources - Levies within 28 days of the end of the quarters of March, June, September and December. For example, the return and payment for the quarter ending 30 June—that is, for the months of April, May and June—are due on or before 28 July.

General information and definitions

The levy/charge rates are calculated as a percentage of the sale or declared value of the deer velvet.

What legislation covers this levy/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 (Excise) Levies Act 1999

Primary Industries Levies and Charges Collection Act 1991

Primary Industries (Customs) Charges Act 1999

Please note that, under section 27 of the Primary Industries Levies and Charges Collection Act 1991, an authorised Department of Agriculture and Water Resources 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.