IMPORTANT—You can lodge your goat fibre return online.
Why is there a levy/export charge on goat fibre?
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 goat fibre levy funds Rural Industries Research and Development Corporation (RIRDC) goat fibre research and development (R&D). To find out more, visit RIRDC.
What is the levy/export charge payable on?
Levy is payable on goat fibre produced in Australia.
Who pays the levy/export charge? Who submits returns?
The producer (the person who owns the goat fibre immediately after it is removed from the goat) is liable to pay the levy.
If the producer sells the goat fibre through an intermediary, such as a fibre broker or agent, the intermediary must pay levy and submit all return forms to the Department of Agriculture - Levies on behalf of the producer. The intermediary can recover from the producer the amount of levy paid, by offset or otherwise.
If the producer sells or delivers the goat fibre to a person other than an intermediary, the producer must pay levy and submit all return forms to the Department of Agriculture - Levies.
Download a return form at levies or contact your Department of Agriculture - Levies state office.
What is the levy/export charge rate on goat fibre?
Goat fibre: 1.5% of the sale value of the goat fibre.
Rates are current as at 1 December 2010.
Australian Government levies exclude GST.
Are there any exemptions from this levy/export charge?
Levy is not payable if the combined total amount of levy payable by the producer/dealer for all goat fibre sold or delivered in the levy (calendar) year* is less than $50.
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 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 rate is calculated as a percentage of the sale value of the goat fibre.
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
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.