Horse slaughter levy information

​​​​IMPORTANT—You can lodge your horse slaughter return online.

Why is there a levy/export charge on horse 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 horse slaughter levy funds National Residue Survey (NRS) testing. To find out more, visit Nat​ional Residue Survey.

What is the levy/export charge payable on?

Levy is payable on the slaughter of horses intended for human consumption.

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

The producer (the person who owns the horse carcase immediately after slaughter) is liable to pay the levy.

The processor (the proprietor of the abattoir where the horse was slaughtered) must pay levy and submit all return forms to the Department of Agriculture - Levies on behalf of the producer. The processor can recover from the producer the amount of levy paid, by offset or otherwise.

Download a return form or contact your Department of Agriculture - Levies state office.

What is the levy/export charge rate on horse slaughter?

Horse slaughter: $5 per head.

Rates are current as at 1 November 2010.

Australian Government levies exclude GST.

Are there any exemptions from this levy/export charge?

Levy is not payable on horses condemned or rejected as unfit for human consumption.

When is the payment due?

Monthly returns

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 head.

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:

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.