Why is there a levy/export charge on macropods (human and animal consumption)?
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 macropods levy (human and animal consumption) funds the Rural Industries Research and Development Corporation (RIRDC) research and development (R&D) and National Residue Survey (NRS) testing. To find out more, visit RIRDC and NRS.
What is the levy/export charge payable on?
Levy is payable on all macropods processed at a processing establishment for human or animal consumption.
Who pays the levy/export charge? Who submits returns?
The producer (the person who owns the establishment where the macropods are processed) is liable to pay the levy. The producer must pay levy and submit all return forms to the Department of Agriculture - Levies.
Download a return form or contact your Levies state office.
What is the levy/export charge rate on macropods (human and animal consumption)?
- kangaroos processed for human consumption: 7 cents per carcase
- other macropods processed for human consumption: 4 cents per carcase.
- all macropods processed for animal consumption: 3 cents per carcase.
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 macropods are harvested on premises owned or occupied by the producer and are for consumption by the producer or their household, employees or animals and are consumed on the premises owned or occupied by the producer.
Levy is not payable on the processing, at a processing establishment, of Tasmanian rufus wallabies (Thylogale billardierii) or Tasmanian bennetts wallabies (Macropus rufogrieus).
When is the payment due?
Producers who process macropods on which levy is payable must lodge 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 macropods were processed. For example, if the macropods were processed in March 2013, the return and payment are due on or before 28 April 2013.
A person may apply through the Department of Agriculture - Levies for an exemption from the requirement to lodge monthly returns for a levy year if they have reasonable grounds to believe that the levy payable will be less than $750. If the Department of Agriculture - Levies grants an exemption, they must lodge returns annually.
The return together with payment must be submitted to the Department of Agriculture - Levies on or before 28 August in the next levy (financial) year*. For example, the return and payment for the 2012-13 levy (financial) year* are due on or before 28 August 2013.
Please contact your Levies state office to check whether you qualify to lodge returns annually.
Please contact your Levies state office for an application for exemption form or for more information on annual returns.
General information and definitions
The levy rate is calculated per carcase.
The number of macropods (human and animal consumption) harvested in each state must be supplied on a return form.
*A levy year is a financial year—that is, 1 July to 30 June.
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
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.