The macropod levy was first introduced 1 January 2004. Macropods that have been killed in their habitat by a shot from a firearm and are processed for human or animal consumption will attract the macropod levy. The National Residue Survey (NRS) and the Rural Industries Research and Development Corporation, now trading as AgriFutures Australia, are responsible for the expenditure of the macropod levy.
Macropod levy rates
The macropod levy comprises NRS testing and research and development (R&D), as shown in the table below:
|Kangaroos - for human consumption||3 cents per carcase||4 cents per carcase||7 cents per carcase|
|Other macropods - for human consumption||$0.00||4 cents per carcase||4 cents per carcase|
|All macropods - for animal consumption||$0.00||3 cents per carcase||3 cents per carcase|
The macropod levy is calculated per carcase. 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 macropod 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 they process the macropod at only one processing establishment, the proprietor of that establishment is taken to be the producer of the animal, or if the macropod 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 macropod levy
The macropod levy is not payable on the following species:
- Thylogale billardierii, commonly known as the Tasmanian rufus wallaby, and
- Macropus rufogrieus, commonly known as the Tasmanian bennetts wallaby.
The macropod levy is not payable by a producer if the macropods are harvested on premises owned or occupied by the producer or are for consumption by the producer, or by members of the producer’s family or by the producer’s employees.
How do I lodge a macropod 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 macropod 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.
Annual return and payment
As a macropod levy payer you may be eligible to lodge your return and make a payment to the department once a financial year, that is on or before 28 August in the next financial year.
Example: the 2016-17 financial year return and payment must be made on or before 28 August 2017.
To be eligible for an annual return and payment, you must have reasonable grounds to believe that the total quantity of macropods which you are likely to deal in, in a financial year, amounts to less than $750 of levy. You must also make an application to the Secretary of the Department of Agriculture and Water Resources. If you would like to make an application please contact the department’s levies office in your state or territory.
What must be included in my return?
As a processor who processed macropods, your return for a month or levy year must state, in respect of the month or levy year:
- Your personal details, including:
- Full name
- Business or residential address, not the address of a post office box or post office bag
- Post office box or post office bag, and
- Australian Business Number (ABN), or if you are a company the Australian Company Number (ACN)
- Period to which the return relates
- If the proprietor is different to that of the producer, the full name and business address, not the address of a post office box or post office bag of the processing establishment and the ABN of the processing establishment or if the processing establishment is a company and does not have an ABN—its ACN
- Number of leviable macropods intended for human consumption
- Number of leviable macropods intended for animal consumption
- Amount of levy payable
- Amount of levy paid, and
- Number of macropods harvested in each State.
What records do I need to keep?
As a processor who processed macropods, you must keep records for five (5) years, setting out for that month, the:
- Number of leviable macropods intended for human consumption on each day of the month
- Number of leviable macropods intended for animal consumption on each day of the month
- Number of leviable macropods intended for human consumption during the month
- Number of leviable macropods intended for animal consumption during the month, and
- Number of macropods harvested in each State.
Primary Industries Legislation
The macropod levy is provided for under the:
National Residue Survey (Excise) Levy Act 1998
Primary Industries (Excise) Levies Act 1999, 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.