Horse slaughter levy
IMPORTANT—you can lodge your horse slaughter return online.
The horse slaughter levy was first introduced 1 July 1993. Horses that are slaughtered at an abattoir that are intended for human consumption will attract the horse slaughter levy. The National Residue Survey (NRS) is responsible for the expenditure of the horse slaughter levy.
Horse slaughter levy rate
The horse slaughter levy rate is:
|Horse slaughter levy component||Levy rate|
|NRS||$5.00 per head|
The horse slaughter 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 owns the horse carcase immediately after slaughter is liable to pay the levy.
A processor, the proprietor of the abattoir where the horse was slaughtered, must lodge a return and make a payment to the department. The processor can recover from the producer the amount of levy paid, by offset or otherwise.
Exemptions from paying the horse slaughter levy
The horse slaughter levy is not payable on the slaughter of horses where the carcases are condemned or rejected as being unfit for human consumption.
How do I lodge a horse slaughter 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 horse slaughter 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 slaughtered horses in a month, your return for a month must state, in respect of the month, the:
- Full name and business address of the abattoir where the horses were slaughtered (not a post office box or post office bag address
- If the processor is a company, it’s Australian Company Number
- If the abattoir has its own post office box or bag address, that address
- Total number of horses that were slaughtered at the abattoir in the month
- Month to which the return relates
- Number of those horses that were not condemned or rejected as being unfit for human consumption
- Number of horses that were condemned or rejected as being unfit for human consumption
- Amount of levy payable, and
- Amount of levy paid.
Note: If the person who owns the carcase immediately after slaughter is not the processor, the owner must give their name and address to the processor if the processor asks the owner in writing to do so.
What records do I need to keep?
As a processor who slaughtered horses in a month, you must keep records for five (5) years, setting out for each month, the:
- Number of horses slaughtered on each day of the month
- Number of horses condemned or rejected as being unfit for human consumption on each day of the month
- Number of horses slaughtered by the processor during the month
- Number of horses condemned or rejected as being unfit for human consumption during the month, and
- Name and address of each person who owned the carcases immediately after slaughter, including the:
- Amount of levy payable by each person
- Amount of levy payable on all the horses slaughtered in the month, and
- Amount of levy paid on all horses slaughtered in the month.
Primary Industries Legislation
The horse slaughter 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.