Livestock slaughter levy information

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

Why is there a levy/export charge on livestock 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 livestock (sheep, lambs and goats) slaughter levy funds the Australian Meat Processor Corporation (AMPC) research and development (R&D) and marketing. To find out more, visit AMPC.

What is the levy/export charge payable on?

Levy is payable on the slaughter at an abattoir of livestock for human consumption.

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

The processor (the person who owns the carcase immediately after the hot carcase weight is determined) is liable to pay the levy.

The proprietor of the abattoir where the livestock carcases were processed must pay levy and submit all return forms to the Department of Agriculture - Levies on behalf of the owner of the livestock The processor can recover from the owner 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 livestock slaughter?

Sheep: 15 cents per head

Lambs: 16 cents per head

Goats: 10 cents 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 livestock:

  • whose carcases are condemned or rejected as unfit for human consumption
  • to be consumed by the owner of the livestock, by members of the owner’s family or by the owner’s employees.

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 September are due on or before 28 October.

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:

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.