Goat fibre levy

​​IMPORTANT—You can lodge your goat fibre return online.

The goat fibre levy was first introduced 23 November 1989. Goat fibre that is produced in Australia and sold by a producer will attract a levy. The Rural Industries Research and Development Corporation manages the expenditure of the goat fibre levy.

Goat fibre levy rates

Goat fibre means fibre that has been obtained by shearing a live goat, or obtained in another prescribed way, and has not been processed.

The delivery of goat fibre does not include goat fibre delivered for processing on behalf of the producer or delivered for storage only.

A process in relation to goat fibre does not include de-hairing, washing, scouring, carbonising, felting, combing, carding, spinning, weaving and knitting.

The goat fibre levy rate is:

Goat fibre levy componentLevy Rate
Research and Development1.5 per cent of the sale value

The goat fibre levy rate is calculated as a percentage of the sale value - that is, the price or amount paid for the fibre net GST, handling, storage and transport costs. GST is not applied to Australian Government levies.

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

The producer, the person who owns the goat fibre immediately after it is removed from the goat is liable to pay the goat fibre levy.

If you produce goat fibre and sell or deliver the goat fibre to a person other than to an intermediary, you must lodge a return and make a payment to the department.

If you produce goat fibre and sell your product through an intermediary, the amount of levy they pay to the department on your behalf can be recovered from you by offset or otherwise.

If you are an intermediary, including as a fibre broker, buying agent or selling agent, you must lodge a levy return and make a payment to the department. You can recover from the producer the amount of levy paid to the department by offset or otherwise.

Exemptions from paying the goat levy

A producer dealing in goat fibre is not liable to pay the goat fibre levy if the amount of goat fibre sold or delivered in a calendar year is less than $50.

How do I lodge a goat fibre return form?

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 manual goat fibre 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 goat fibre levy is based on a calendar year.

Quarterly returns and payments

Quarterly returns and payments must be lodged with the department within 28 days of the end of March, June, September and December.

Example: for the quarter ending 30 June - if you bought or sold goat fibre in the months of April, May and June, your quarterly return is due on or before 28 July.

What must be included in my return?

As a fibre-broker, buying agent, selling agent or producer, your return for a quarter must include, the:

  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. Number of returns (if any) previously lodged for the levy year
  4. Sale value of the leviable fibre dealt with in the quarter
  5. Amount of levy payable
  6. Amount of levy paid
  7. In the case of a return for the December quarter, the:
    1. Sale value of the leviable fibre dealt with in the levy year
    2. Total amount of levy payable
    3. Sum of any amounts of levy deducted in the year by the person from money payable to producers during the year, and
    4. Sale value of the leviable fibre to which the deductions relate.

What records do I need to keep?

As a fibre-broker, buying agent or selling agent, you must keep records for five (5) years, setting out for each quarter of each calendar year, the:

  1. Sale value of the leviable fibre
  2. Amount of levy payable
  3. Amount of levy paid, and
  4. Name and address of the producer of the leviable fibre.

As a producer of goat fibre, you must keep records for five (5) years, setting out for each quarter of each calendar year, the:

  1. Sale value of the leviable fibre
  2. Amount of levy payable, and
  3. Amount of levy paid.

Primary Industries Legislation

The goat fibre levy is provided for under, the:

Primary Industries (Excise) Levies Act 1999, 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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