From 1 September 2017, Thoroughbred horses that are listed on the mare return or a stallion declaration of service that is lodged with the Australian Stud Book will attract a levy. The Rural Industries Research and Development Corporation (RIRDC) will be responsible for the expenditure of the Thoroughbred horses levy.
The Thoroughbred horses levy rate is:
|Thoroughbred horses levy component||Mares||Stallions|
|Research and development||$10.00 per mare included in the mare return||$10.00 per mare covered by a stallion, as recorded in the Declaration of Service|
GST does not apply to Australian Government levies and charges.
Purpose of the Thoroughbred horses levy
The introduction of the Thoroughbred horses levy will fund the program objectives of RIRDC’s RD&E plan for the Australian Thoroughbred horse industry. Investments will be made to programs that:
- Ensure the health and welfare of horses, including improved breeding outcomes and reduced incidence of disease and injury
- Enhance the environmental sustainability of the industry and its participants
- Improve the profitability and export potential of the industry, and
- Promote good management practices through education and training to horse industry stakeholders
For more information about the horse industry RD&E program and its objectives, please visit the Thoroughbred Breeders Australia (TBA) website.
Who collects the Thoroughbred horses levy returns and payments?
The Secretary of the Department of Agriculture and Water Resources has entered into a collection agreement with Racing Australia. Racing Australia will collect the Thoroughbred horses levy from breeders and stallion proprietors through the Australian Stud Book.
Who is affected by the introduction of a Thoroughbred horses levy?
A producer (breeder) of a Thoroughbred horse, that is the person who owns the Thoroughbred horse when the mare return or stallion declaration of service is lodged with the Australian Stud Book, is liable to pay the Thoroughbred horses levy.
The Thoroughbred horses levy will be payable alongside your Australian Stud Book fees. Please continue to pay these fees in accordance with the Australian Stud Book’s payment terms. Please be aware that penalties may apply if levy is paid late.
For information about how to lodge and pay your levy return(s), please visit the Australian Stud Book website at: racingaustralia.horse.
Information about how the Thoroughbred horses levy, including when you may need to lodge your return is available at: levy and charge rates.