Laying chickens levy

The laying chickens levy was first introduced 11 May 1988. Laying chickens that are hatched in an Australian hatchery will attract the laying chickens levy. The department collects and disburses the laying chickens levy to Animal Health Australia (AHA), Australian Egg Corporation Limited and the National Residue Survey (NRS) to fund activities including animal biosecurity projects, pest and disease incursion responses, research and development and animal product residue monitoring.

Laying chickens levy rates

A laying chicken means a female chicken that is to be raised for the production of eggs.

The laying chickens levy comprises AHA, Emergency Animal Disease Response (EADR), NRS testing and research and development (R&D), as shown in the table below.

GST is not applied to Australian Government levies.

Do I need to lodge a return and make a payment?

A producer, the proprietor of the hatchery where the laying chickens are hatched is liable to pay the levy.

A producer must lodge a return and make a payment to the department.

Exemptions from paying the laying chickens levy

A producer of laying chickens is not liable to pay the laying chickens levy if less than 1000 laying chickens are hatched at a hatchery in a levy year.

A producer of laying chickens is also not liable to pay the laying chickens levy on laying chickens that die or are destroyed at the hatchery within 48 hours of hatching.

How do I lodge a return and make a payment?

You must register with the department to receive a unique LRS number before you can lodge your first return.

To lodge your return online, access Levies Online. Alternatively, you can complete a laying chickens return form.

Return and payment dates

IMPORTANT: If you pay your levy late you will incur a penalty that is calculated daily at a compounding rate of 2 per cent of the unpaid amount each month, including any penalties you have already accrued until you have paid the outstanding amount in full.

The laying chickens levy is based on a financial year.

Monthly returns and payments

Monthly returns and payments must be lodged with the department within two (2) months after the end of the month in which the 1,000th laying chicken was hatched

Example: for the month of July, the return and payment is due to the department on or before 30 September.

What must be included in my return?

As a producer of laying chickens, your return for a month must state, in respect of the month:

1. Your personal details, including:
   1. Full name
   2. Business or residential address, not the address of a post office box or post office bag
   3. Post office box or post office bag, and
   4. Australian Business Number (ABN), or if you are a company the Australian Company Number (ACN)
2. Period to which the return relates
3. Full name and business address of the hatchery, not the address of a post office box or post office bag
4. Number of laying chickens hatched at the hatchery
5. Number of chickens other than laying chickens hatched at the hatchery
6. Number of laying chickens that died or were destroyed at the hatchery within 48 hours after being hatched
7. Number of laying chickens on which levy is payable
8. Total amount of levy payable for the laying chickens
9. Total amount of levy paid for the laying chickens
10. Number of day-old chicks sold to buyers in each State and Territory
11. Total number of day-old chicks sold, and
12. For each of the three (3) months following the month to which the return relates, the producers estimate of, the:
    1. Number of day-old chicks to be sold to buyers in each State and Territory, and
    2. Total number of day-old chicks to be sold.

What records do I need to keep?

As a producer of laying chickens, you must keep records for five (5) years, setting out for each month, the:

1. Number of eggs set in incubators at the hatchery
2. Number of laying chickens hatched at the hatchery
3. Number of chickens other than laying chickens hatched at the hatchery
4. Number of laying chickens other than laying chickens hatched at the hatchery
5. Number of laying chickens hatched at the hatchery that died or were destroyed at the hatchery within 48 hours after being hatched, and
6. For laying chickens hatched at the hatchery that were sold before they were one (1) month old, the:
   1. Number of laying chickens so sold
   2. Date of each sale, and
   3. For the person to whom the laying chickens were sold, the persons:
      1. Full name, business or residential address, not the address of a post office box or post office bag, and ABN, if any or if the person is a company and does not have an ABN, its ACN.
7. Number of laying chickens hatched at the hatchery that were disposed of, except by sale, before they were one (1) month old, and the method of disposal
8. Number of laying chickens on which levy was payable
9. Total amount of levy payable for the laying chickens and
10. Total amount of levy paid for the laying chickens.

Primary Industries legislation

The laying chickens levy is provided for under the:

Primary Industries (Excise) Levies Act 1999
National Residue Survey (Excise) Levy Act 1998, and
Primary Industries Levies and Charges Collection Act 1991.

This information is a guide only. If you are required to lodge a return and make a payment to the department it is your responsibility to remain aware of your obligations under legislation.

Contact us

If you have any questions about levies and charges, your levies account or how to lodge your return, please contact the Levies Helpdesk via email: levies.management@awe.gov.au or call us on 1800 020 619