Ratite slaughter levy

The ratite slaughter levy was first introduced 1 July 1997. Ratites that are slaughtered at an abattoir that are intended for human consumption will attract the ratite slaughter levy. The National Residue Survey (NRS) is responsible for the expenditure of the ratite slaughter levy.

Ratite slaughter levy rates

The ratite slaughter levy only applies to emus and ostriches.

The ratite slaughter levy rate is:

The ratite 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?

The producer, the person who owns the ratite when the slaughter takes place is liable to pay the levy.

A processor, the proprietor of the abattoir where the ratite 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 ratite slaughter levy

The ratite slaughter levy is not payable on the slaughter of ratites where the carcases are condemned or rejected as being unfit for human consumption.

How do I lodge a ratite slaughter return?

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 ratite slaughter return form.

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 ratite 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 ratites in a month, your return for a month must state, in respect of the month:

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 processor is different to that of the abattoir that slaughtered ostriches, the full name and location or business address of the abattoir, not the address of a post office box or post office bag, ABN of the abattoir, or if the abattoir is a company and does not have an ABN, its ACN
4. Number of leviable emus slaughtered
5. Number of leviable ostriches slaughtered
6. Number of emu carcases that were condemned or rejected by an inspector as being unfit for human consumption
7. Number of ostriches that were condemned or rejected by an inspector as being unfit for human consumption
8. Number of ratite slaughtered on which levy is payable
9. Amount of levy payable on the ostriches slaughtered, and
10. Amount of levy payable on the emus slaughtered.

What records do I need to keep?

As a processor who slaughtered ratites in a month, you must keep records for five (5) years, setting out for each month and each kind of ratite, the:

1. Number of ostriches slaughtered for each day in the month
2. Number of emus slaughtered for each day in the month
3. Number of ostriches condemned or rejected as being unfit for human consumption for each day in the month
4. Number of emus condemned or rejected as being unfit for human consumption for each day in the month
5. Number of ostriches slaughtered for the month
6. Number of emus slaughtered for the month
7. Number of ostriches condemned or rejected as being unfit for human consumption for the month
8. Number of emus condemned or rejected as being unfit for human consumption for the month
9. Name and address of each person who owned the ostrich or emu when it was, or they were, slaughtered
10. Amount of levy payable by each person
11. Amount of levy paid by each person, and
12. Total amount of levy payable on all ostriches slaughtered, and
13. Total amount of levy payable on all emus slaughtered.

Primary Industries Legislation

The ratite slaughter levy is provided for under the:

National Residue Survey (Excise) Levy Act 1998, 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.