When levies apply
Levy applies to game goats and game pigs processed at a processing establishment in Australia that:
- were killed in their habitat by a shot from a firearm, and
- are for human consumption in or outside Australia.
Exemptions
No exemptions apply to the game animal processing levy.
Who collects and pays
The levy is paid by the proprietor of the processing establishment where the game goats and game pigs were processed. We call this person the levy payer.
The levy payer pays directly to us as part of a return.
Rates
| Product | Levy rate |
|---|---|
| Game goats processed | 3 cents per carcase |
| Game pigs processed | 25 cents per carcase |
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 game goats and game pigs processed.
Return and payment must be received by:
- Last day of the next month
Example: For game goats and game pigs processed in July in a financial year, the return and payment must be received by 31 August 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 game goats, game pigs and horse slaughter 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 game goats processed
- quantity (number) of game pigs processed
- amount of levy payable for each type.
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 transaction.
Heavy penalties could apply if you fail to meet the record keeping requirements.
Who uses this levy
Recipient body for the game animal processing levy (game goats and game pigs) is:
Definitions
Game animal
A pig or goat.
Goat
An animal of the genus Capra.
Pig
An animal of the family Suidae.
Process
This does not include sorting, grading, packing, storage, transport or delivery.
Other operations, such as identification of the game animals or bleeding, field dressing or cooling of the carcases, may occur in the field before the carcases are delivered to the processing establishment. These operations are not considered processing.
Processing establishment
Business premises at which a process in relation to a product or goods is performed.
Proprietor
In relation to an abattoir, means:
- if a licence is required under any law of the Commonwealth, a State, the Australian Capital Territory or the Northern Territory to carry on abattoir activities, the person who holds the licence; or
- if no licence is required under any such law, the person carrying on the business of operating the abattoir.
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.