Pig slaughter levy
Important—you can lodge your pig slaughter return online.
The pig slaughter levy was first introduced 1 August 1971. Pigs that are slaughtered at an Australian abattoir for sale for human consumption whether or not the carcases are subsequently used for human consumption will attract the pig slaughter levy. Animal Health Australia, Australian Pork Limited and the National Residue Survey (NRS) are responsible for the expenditure of the pig slaughter levy.
Pig slaughter levy rates
The pig slaughter levy rate comprises Emergency Animal Disease Response (EADR), marketing, NRS testing and research and development (R&D), as shown in the table below:
|Pig slaughter levy component||Levy rate|
|Marketing||$2.25 per head|
|NRS||0.175 cents per head|
|R&D||$1.00 per head|
|TOTAL||$3.425 per head|
The pig 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 pigs at the time of slaughter is liable to pay the levy.
A processor must lodge a return and make a payment to the department if in a month the processor slaughtered pigs for sale for human consumption. The processor can recover from the producer the amount of levy paid, by offset or otherwise.
A processor is defined as the proprietor of the processing establishment that processes the product, unless, immediately prior to delivery to that establishment, the product is owned by the proprietor of another processing establishment, in which case the proprietor of that other establishment is regarded as the processor.
Exemptions from paying the pig slaughter levy
The pig slaughter levy is not payable on pigs that are slaughtered for private consumption, for example by the producer of the pig.
How do I lodge a pig 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 pig 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 pigs in a month, your return for a month must state, in respect of the month:
- 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
- Full name and business address of the abattoir, not the address of a post office box or post office bag
- Number of pigs slaughtered
- Number of pigs condemned
- Total amount of levy payable for the pigs, and
- Total amount of levy paid for the pigs.
Note: A person who, during the month, causes pigs to be slaughtered at an abattoir of which another person is the proprietor must, if requested in writing by the proprietor, give to the proprietor a statement setting out the information required to be recorded by the person in a return.
What records do I need to keep?
As a processor who slaughtered pigs in a month, you must keep records for five (5) years, setting out for each month, the:
- Number of pigs slaughtered on each day of the month
- Total number of pigs slaughtered
- Total number of pigs condemned on each day of the month, and
- Total number of pigs condemned.
Primary Industries Legislation
The pig slaughter 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.