Buffalo slaughter levy

A producer, the person who owns the buffalo 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 buffalo for human consumption or buffalo were slaughtered for human consumption on the processor’s behalf.

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.

A producer of buffalo is not liable to pay the buffalo slaughter levy where the carcases are condemned or rejected as being unfit for human consumption, under a law of the Commonwealth or of a State or Territory, or on the slaughter of buffaloes for consumption by the owner of the buffaloes, by members of the owner’s family or by the owner’s employees.

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 buffalo slaughter return form.

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 slaughter took place.

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

As a processor who processed buffalo 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. Quantity of buffalo slaughtered
4. Quantity of buffalo slaughtered on which levy is not payable
5. Quantity of leviable buffalo slaughtered
6. Rate of levy payable
7. Total amount of levy payable, and
8. Total amount of levy paid.

For transactions from 1 January 2023, your return must also include, for each producer:

1. Person’s full name, address, contact details (email and/or phone number), and ABN, if any, and if the person is a company and does not have an ABN – its ACN
2. Quantity of buffalo slaughtered
3. Quantity of buffalo slaughtered on which levy is not payable
4. Total amount of levy payable/paid.

As a processor who processed buffalo in a month, you must keep records for five (5) years, setting out for that month, for each of the following persons:

1. From whom the processor purchased buffalo, the persons:
   1. Full name and business or residential address (not the address of a post office box or post office bag) and the person’s ABN, if any, or if the person is a company and does not have an ABN–its ACN.
2. For each person on whose behalf the processor slaughtered buffalo on a service kill basis, the persons:
   1. Full name and business or residential address (not the address of a post office box or post office bag) and the person’s ABN, if any, or if the person is a company and does not have an ABN-its ACN.
3. Details of each purchase or service kill arrangement
4. Number of buffalo slaughtered
5. A copy of the return, and
6. Any statement given to the processor from a person who, in a month, causes buffalo to be slaughtered at an abattoir owned by someone else must, if asked in writing by the proprietor of the abattoir, give the proprietor a written statement setting out:
   1. For the person on whose behalf the buffalo are slaughtered, the person's:
      1. Full name, business or residential address (not the address of a post office box or a post office bag), and ABN, if any or if the person is a company and does not have an ABN—its ACN.
   2. Number of leviable buffalo were slaughtered in the month, and
   3. Number of buffalo on which levy is not payable were slaughtered in the month.

As an owner of buffalo slaughtered at an abattoir in a month, you must keep records for five (5) years, setting out for that month, the:

1. Number of buffalo slaughtered
2. Number of buffalo slaughtered that were condemned or rejected by an inspector as being unfit for human consumption
3. Number of buffalo slaughtered for consumption by the:
   1. Owner of the buffalo
   2. Members of the owner’s family, or
   3. Owner’s employees.
4. For the processor who slaughtered the buffalo, the:
5. Processor’s full name and business or residential address (not the address of a post office box or post office bag) and the person’s ABN, if any, or if the person is a company and does not have an ABN-its ACN.
6. Details of each service kill arrangement, and
7. Any statement given to the processor from a person who, in a month, causes buffalo to be slaughtered at an abattoir owned by someone else must, if asked in writing by the proprietor of the abattoir, give the proprietor a written statement setting out:
   1. For the person on whose behalf the buffalo are slaughtered, the person's:
      1. Full name, business or residential address (not the address of a post office box or a post office bag), and ABN, if any or if the person is a company and does not have an ABN—its ACN.
   2. Number of leviable buffalo were slaughtered in the month, and
   3. Number of buffalo on which levy is not payable were slaughtered in the month.

The buffalo slaughter levy is provided for under the:

National Residue Survey (Excise) Levy 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.