When export charges apply
Export charge applies to buffaloes exported from Australia.
Exemptions
No exemptions apply to the buffalo export charge.
Who collects and pays
The export charge may be paid via a third party (collection agent) or directly to us. This depends on whether there is a collection agent involved in the export of the buffaloes.
Collected and paid via a third party (collection agent)
The export charge is collected by the person associated with the export of the buffaloes. We call this person the collection agent.
The collection agent is the exporting agent.
This person deducts or recovers the export charge from the export charge payer and then pays that amount to us as part of a return.
Paid directly to us (export charge payer)
The export charge is paid by the person who owns the buffaloes immediately before they are loaded on a ship or aircraft in which they are exported. We call this person the export charge payer.
The export charge payer pays directly to us as part of a return if they exported the buffaloes themselves.
Rates
| Product | Export charge rate |
|---|---|
| Buffalo exported | $4.60 per head |
GST is not applied to Australian Government export charges.
See full details of the levy and export charge rates.
Return and payment dates
Monthly
Monthly returns and payments are for buffaloes exported.
Return and payment must be received by:
- Last day of the next month
Example: For buffaloes exported in July in a financial year, the return and payment must be received by 31 August in the same 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 buffalo export, buffalo slaughter and deer slaughter 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 buffalo exported
- amount of export charge payable
- charge 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 export charge
Recipient body for the buffalo export charge is:
Definitions
Buffalo
An animal of the species Bubalus bubalis.
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 (Customs) Charges 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.