Macropods levy

A producer is liable to pay the levy.

A producer must lodge a return and make a payment to the department.

A producer means:

• if a macropod is processed at only 1 processing establishment – the proprietor of that processing establishment is taken to be the producer of the macropod; and
• if the macropod is partly processed at 2 or more processing establishments – the proprietor of the processing establishment at which the macropod was last processed is taken to be the producer of the macropod.

The macropods levy is not payable on the following species:

1. Thylogale billardierii, commonly known as the Tasmanian rufus wallaby, and
2. Macropus rufogrieus, commonly known as the Tasmanian bennetts wallaby.

The R&D 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.

There is no exemption for kangaroos from the NRS levy of 3 cents per carcase.

You must register with the department to receive a unique LRS number before you can lodge your first return.

To lodge your return online, access Levies Online . Alternatively, you can complete a manual macropods and game animal (kangaroo) return form or a manual annual macropods return if you have been granted an exemption from submitting monthly returns.

Kangaroos for human consumption must be declared monthly in the macropods and game animals (kangaroos) return form to include the National Residue Survey Levy amount.

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.

Monthly returns and payments

Monthly returns and payments must be lodged with the department within 28 days after the end of the month in which the processing took place.

Example: for the month of July, the return and payment are due to the department on or before 28 August.

Annual return and payment

The levy year for macropods is a financial year.

As a macropods levy payer you may be eligible to lodge your return and make a payment to the department annually for a financial year, that is on or before 28 August in the next financial year.

Example: the 2023-24 financial year return and payment must be made on or before 28 August 2024.

To be eligible for lodging annual return and payment, you must have reasonable grounds to believe that the total amount of levy liable in the financial year is likely to be less than $750. You must also make an application to the Secretary of the Department of Agriculture, Fisheries and Forestry. If you would like to make an application please contact the department’s levies office in your state or territory.

Kangaroos for human consumption must be declared monthly in the macropods and game animals (kangaroo) monthly return form to include the National Residue Survey Levy amount.

As a processor who processed macropods, your return for a month or levy year must state, in respect of the month or levy year:

1. Your personal details, including:
   1. Full name
   2. Business or residential address, not the address of a post office box or post office bag
   3. Post office box or post office bag, and
   4. Australian Business Number (ABN), or if you are a company the Australian Company Number (ACN)
2. Period to which the return relates
3. 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
4. Number of leviable macropods intended for human consumption
5. Number of leviable macropods intended for animal consumption
6. Amount of levy payable
7. Amount of levy paid, and
8. Number of macropods harvested in each State.

As a processor who processed macropods, you must keep records for five (5) years, setting out for that month, the:

1. Number of leviable macropods intended for human consumption on each day of the month
2. Number of leviable macropods intended for animal consumption on each day of the month
3. Number of leviable macropods intended for human consumption during the month
4. Number of leviable macropods intended for animal consumption during the month, and
5. Number of macropods harvested in each State.

The macropods 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.