When levies apply
Levy applies to laying chickens hatched at a hatchery in Australia.
Exemptions
Levy does not apply to laying chickens hatched at a hatchery in a financial year:
- if less than 1,060 laying chickens are hatched at that hatchery in that year
- that die or are destroyed, at that hatchery within 48 hours after being hatched.
Laying chickens died or are destroyed within 48 hours at the hatchery at which they were hatched are not counted for the purpose of determining whether the hatchery hatched less than 1,060 laying chickens in a financial year.
Records must be maintained to confirm that the exemption applies.
Who collects and pays
The levy is paid directly to us as part of a return by the proprietor of the hatchery where the laying chickens are hatched. We call this person the levy payer.
Rates
| Product | Levy rate (up to 30 June 2025) | New Levy rate (from 1 July 2025) |
|---|---|---|
| Laying chickens | 15.27 cents per laying chicken | 26.07 cents per laying chicken |
GST is not applied to Australian Government levies.
See full details of the levy and export charge rates.
Return and payment dates
Monthly
Monthly returns and payments are for laying chickens hatched at a hatchery.
Return and payment must be received by:
- Last day of the second month
Example: For laying chickens hatched in July in a financial year, the return and payment must be received by 30 September in the same financial year.
Late payment penalties apply
Penalties are calculated daily at a compounding rate of 2% of the unpaid amount each month, including any outstanding debt, until the amount is paid in full.
How to lodge a return
You can lodge your return via Levies Online.
After you log in:
- select the return type and period
- complete the information
- lodge your return
- make payment to us by electronic funds transfer (EFT) or cheque.
First time lodging with us
You will need to register with us before you can lodge your first return.
You will receive a unique LRS number that you need to include in your return.
If you can’t use Levies Online
To lodge a manual return:
- download and complete the laying chickens return form
- email or post your return
- make payment to us by electronic funds transfer (EFT) or cheque.
Return information
To lodge a return, you will need to know the:
- quantity (number) of laying chickens hatched at the hatchery
- quantity (number) of laying chickens died or destroyed within 48 hours of being hatched at that hatchery
- amount of levy payable.
Record keeping
You must keep records relating to each return for five (5) years. The records must:
- be set out for each financial year
- include details of each levy transaction.
Heavy penalties could apply if you fail to meet the record keeping requirements.
Who uses this levy
Recipient bodies for the laying chickens levy are:
Definitions
Chicken
A bird of the species Gallus gallus domesticus.
Hatchery
Any place at which chickens are hatched for commercial purposes. Example: a barn, shed or specialist hatchery are examples of such places.
Laying chicken
A female chicken that is to be raised for egg production.
Levies and related legislation
This information is a guide only. You must be aware of your obligations under relevant levy and export charge laws.
This includes:
- Primary Industries (Excise) Levies Act 2024
- Primary Industries Levies and Charges Collection Act 2024
- Regulatory Powers (Standard Provisions) Act 2014
See more on levy and export charge laws.
Stay updated
Check latest updates in our levy notices.
Contact us
For more on levies and export charges, levies accounts or how to lodge your return, contact the Levies team.