When levies apply
Levy applies to macropods processed in Australia at a processing establishment if they:
- were killed in their habitat by a shot from a firearm, and
- are for human or animal consumption in or outside Australia.
Exemptions
Levy does not apply to macropods processed in Australia at a processing establishment if they were killed:
- on premises owned or occupied by the proprietor of the processing establishment, and
- for consumption by the proprietor, members of the proprietor’s household, the proprietor’s employees or the proprietor’s animals.
Levy does not apply to macropods of the following species:
- Thylogale billardierii, commonly known as the Tasmanian pademelon or rufous-bellied pademelon, or
- Notamacropus rufogriseus, commonly known as the Bennett’s (red-necked) wallaby.
Records must be maintained to confirm that an exemption applies.
Who collects and pays
The levy is paid by the proprietor of the processing establishment where the macropods are processed. We call this person the levy payer.
The levy payer pays directly to us as part of a return.
Rates
| Product | Levy rate |
|---|---|
| Kangaroos processed for human consumption | 7 cents per carcase |
| Macropods processed for animal consumption | 3 cents per carcase |
| Other macropods processed for human consumption | 4 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 macropods processed.
Returns and payments must be received by:
- Last day of the next month
Example: For macropods processed in July in a financial year, the return and payment must be received by 31 August in the same financial year.
You may not need to lodge a monthly return.
You can apply to lodge an annual return if you believe the total amount of levy you will (or will be likely to) pay on macropods in a financial year will be less than $750 (GST exclusive).
To apply for an annual return and payment, contact the levies team in your state or territory.
Annual
Annual returns and payments for macropods are only available if we have approved your application to lodge and pay once a year.
- 31 August each year (for the previous financial year)
For macropods processed in a financial year where we have approved your application to lodge and pay once a year, the return and payment must be received by 31 August in the next 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 macropod return form
- email or post your return
- make payment to us by electronic funds transfer (EFT) or cheque.
Return information
Macropod is part of the:
- Macropod monthly return
- Macropod annual return
To lodge a return, you will need to know the:
- type of macropods
- quantity (number) of macropods processed for each type
- amount of levy payable for each type
- levy payer information and business details (name, address, phone or email, ABN/ACN).
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 bodies for the macropod processing levy are:
Definitions
Abattoir
Abattoir includes mobile abattoir.
Macropod
An animal of the family Macropodidae.
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.
Processing establishment
Business premises at which a process in relation to a product or goods is performed.
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.