Pig slaughter levy information

​​​​​​Important—You can lodge your pig slaughter return online.

Why is there a levy/export charge on pig 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 pig slaughter levy funds Australian Pork Limited (APL) research and development (R&D) and marketing and National Residue Survey (NRS) testing. 

What is the levy/export charge payable on?

The levy is payable on the slaughter of pigs for sale for human consumption.

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

The producer (the person who owns the pigs at the time of slaughter) is liable to pay the levy.

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

Download a return form at the Levies website or contact your Levies state office.

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

 

Current Levy Rate
(up to 30 June 2016)

New Levy Rate
(commencing 1 July 2016)

Total levy

$3.125 per head

$3.425 per head

Distribution of levy

 

$1.95 for Marketing
$1.00 for R&D
$0.175 for NRS
$0 for EADR

$2.25 for Marketing
$1.00 for R&D
$0.175 for NRS
$0 for EADR

Australian Government levies exclude GST.

Are there any exemptions from this levy/export charge?

Levy is not payable on pigs slaughtered for private consumption.

Levy is payable on condemned pigs.

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:

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.