Game animals levy (goats and pigs)
The game animal levy was first introduced 1 July 1993. Goats and pigs that are wild animals that have been killed in their habitat by a shot from a firearm will attract the game animals levy. The National Residue Survey (NRS) is responsible for the expenditure of the game animals levy.
Game animals levy rates
The game animals levy rates are:
|Game animal||Levy rate|
|Goats||3 cents per carcass|
|Pigs||25 cents per carcass|
The game animals levy is calculated per head. GST is not applied to Australian Government levies.
Do I need to lodge a return and make a payment?
A producer, the person who processes the game animal is liable to pay the levy.
A producer must lodge a return and make a payment to the department.
A producer means the person who, if the game animal is only processed at 1 processing establishment, the proprietor of the establishment is taken to be the producer of the animal, or if the game animal is partly processed at 2 or more processing establishments, the proprietor of the processing establishment at which the animal was last processed is taken to be the producer of the animal.
Exemptions from paying the game animals levy
No exemptions apply to the game animals levy.
How do I lodge a game animals return?
You must register with the department to receive a unique LRS number before you can lodge your first return.
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 two (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 game animals levy is based on a financial year.
Monthly returns and payments
Monthly returns and payments must be lodged with the department within 28 days after the end of that month.
Example: for the month of July, the return and payment is due to the department on or before 28 August.
What must be included in my return?
As a processor who processed game animals in a month, your return for a month must state, in respect of the month, the:
- Producers full name, business or residential address (not the address of a post office box or post office bag), and if the person is a company—its Australian Company Number (ACN).
- If the full name, business address or post office box of the processing establishment of which the producer is the proprietor is different to that of the producer, the business or residential address (not the address of a post office box or post office bag), and if the proprietor is a company its ACN.
- Month to which the return relates
- Number of leviable pigs processed at the abattoir in the month
- Number of leviable goats processed at the abattoir in the month
- Total number of leviable game animals
- Amount of levy payable on the processed pigs
- Amount of levy payable on the processed goats
- Amount of levy paid on the processed pigs
- Amount of levy paid on the processed goats
- Total amount of levy payable on the game animals, and
- Total amount of levy paid on the game animals.
What records do I need to keep?
As a processor who processed game animals in a month, you must keep records for five (5) years, setting out for each day of that month, the:
- Number of leviable pigs processed at the abattoir, and
- Number of leviable goats processed at the abattoir.
Primary Industries Legislation
The game animals levy is provided for under the:
National Residue Survey (Excise) Levies Act 1998
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.