Why is there a levy/export charge on game animals?
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 game animals levy (game pigs and game goats) funds National Residue Survey (NRS)
What is the levy/export charge payable on?
Levy is payable on the processing at a processing establishment of game animals intended for human consumption. See 'General information and definitions' for more information.
Who pays the levy/export charge? Who submits returns?
The producer is liable to pay the levy. They must pay levy and submit return forms to the Department of Agriculture - Levies.
The producer of the game animals is:
- the proprietor of the processing establishment, if the game animal was processed at only one establishment
- the proprietor of the last processing establishment, if the game animal was processed at two or more establishments.
Download a return form at the Department of Agriculture - Levies website or contact your Department of Agriculture - Levies state office.
What is the levy/export charge rate on game velvet?
Game pigs: 25 cents per carcase.
Game goats: 3 cents per carcase.
Rates are current as at 1 November 2010.
Australian Government levies exclude GST.
Are there any exemptions from this levy/export charge?
No exemptions apply.
When is the payment due?
The return together with payment must be submitted to the Department of Agriculture - Levies within one month and 28 days of the end of the month in which the game animals were processed. For example, the return and payment for the month of February are due on or before 28 March.
General information and definitions
The levy rate is calculated per carcase.
# A 'game animal' is a wild animal that has been killed in its habitat by a shot from a firearm.
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 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.