When levies apply
Levy applies to thoroughbred horses recorded in a:
- mare return lodged with Racing Australia for registration in the Australian Stud Book, or
- stallion declaration of service lodged with Racing Australia for registration in the Australian Stud Book.
Exemptions
Levy does not apply if the:
- mare is not recorded in a mare return registered in the Australian Stud Book
- stallion does not cover a mare
- covering is not recorded in a declaration of service registered in the Australian Stud Book, or
- previous covering of the mare by the stallion has been recorded in a declaration of service within the same period of 12 months beginning on 1 March.
Who collects and pays
The levy is paid by the breeder who lodged a mare return or stallion declaration of service with Racing Australia. We call this person the levy payer.
The levy is collected by Racing Australia. We call them the collection agent.
Racing Australia pays amounts of levy they have received from levy payers to us as part of a return.
Rates
| Product | Levy rate |
|---|---|
| Mares | $10 per mare included in a mare return |
| Stallions | $10 per mare covered by a stallion and included in a declaration of service |
GST is not applied to Australian Government levies.
See full details of the levy and charge rates.
Return and payment dates
3 months
3-month returns and payments are only for mares included in a mare return lodged in a period of 3 months beginning on 1 March, 1 June, 1 September or 1 December.
Return and payment must be received by:
- 30 June (March to May period)
- 30 September (June to August period)
- 31 December (September to November period)
- 31 March (December to February period)
Example: For mares included in a mare return lodged in the March to May 3-month period, the return and payment must be received by 30 June in the same levy year.
Annual
Annual returns and payments are only for stallions included in a declaration of service in a period of 12 months beginning on 1 March.
Return and payment must be received by:
- 31 March in the next levy year
Example: For stallions included in a declaration of service lodged in a period of 12 months beginning on 1 March, the return and payment must be received by 31 March in the next levy 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 thoroughbred horse return form
- email or post your return
- make payment to us by electronic funds transfer (EFT) or cheque.
Return information
To lodge a return, you will need to know the:
- quantity (number) of mares included in the mare return lodged
- quantity (number) of stallion that has covered mares as included in the declaration of service lodged
- amount of levy payable for each type
- levy payer information and business details (name, address, phone or email, ABN/ACN).
You must keep records of these details for five (5) years. This must be set out for each financial year and include details of each transaction.
Who uses this levy
Recipient body for the thoroughbred horses levy is:
Definitions
A levy year
A 12-month period beginning 1 March.
Australian Stud Book
Publication of that name, as in force from time to time, that contains the official records of thoroughbred bloodlines in Australia and is kept and maintained by Racing Australia.
Covered
A mare is covered by a stallion if the mare and stallion are joined for the purpose of breeding, even if a foal is not produced or is born deceased.
Declaration of service
A declaration of service, in respect of a stallion, required to be lodged by the Rules of the Australian Stud Book.
Mare
A female horse aged 4 years or more.
Mare return
A mare return required to be lodged by the Rules of the Australian Stud Book.
Rules of the Australian Stud Book
Rules of the Australian Stud Book published by Racing Australia, as those rules are in force from time to time.
Primary industries legislation
This information is a guide only. You must be aware of your obligations under relevant levy and charges laws.
This includes:
- Primary Industries (Excise) Levies Act 2024
- Primary Industries Levies and Charges Collection Act 2024
See more on levy and charge laws.
Stay updated
Check latest updates in our levy notices.
Contact us
For more on levies and charges, levies accounts or how to lodge your return, contact the Levies team.