Cattle and livestock (producers) charge

The Cattle (Producers) Charge was first introduced 1 February 1991 and the Livestock (Producers) Charge was first introduced 17 December 1997.

Animal Health Australia (AHA), Meat & Livestock Australia, and the National Residue Survey (NRS) are responsible for the expenditure of the cattle (producers) and livestock (producers) charge.

Cattle and Livestock (Producers) Charge rates

The Cattle and Livestock (Producers) Charge comprises AHA membership, Emergency Animal Disease Response (EADR), marketing, NRS testing and research and development (R&D), as shown in the tables below:

The Cattle (Producers) Charge is calculated per head. The Livestock (Producers) Charge is calculated per head or as a percentage of the sale price. GST is not applied to Australian Government charges.

Do I need to lodge a return and make a payment?

A producer, the person who owns the cattle or livestock immediately before export from Australia is liable to pay the charge and lodge a return with the department.

If you produce cattle or livestock and you export your cattle or livestock through an exporting agent, the export agent can lodge your return with the department on your behalf and can recover the amount of charge they pay by offset or otherwise.

If you export cattle or livestock—that is, you own the cattle or livestock at the time of export, you must lodge a return and make a payment to the department.

Cattle, other than dairy cattle, that are exported from Australia will attract the Cattle (Producers) Charge, if the cattle were purchased by the exporter and the exporter owns the cattle for 60 days or more (starting on the date of purchase and ending on the date of export); or the period for which the cattle must remain in quarantine before being exported, whichever period is longer.

Goats, lambs and sheep that are exported from Australia will attract the Livestock (Producers) Charge if the livestock were purchased by the exporter and the exporter owns the livestock for 30 days or more (starting on the date of purchase and ending on the date of export); or a period for which the livestock must remain in quarantine before being exported, whichever period is longer.

Exemptions from the Cattle (Producers) Charge

The Cattle (Producers) Charge does not apply to exported dairy cattle.

Exemptions from the Livestock (Producers) Charge

The Livestock (Producers) Charge does not apply to exported lambs or sheep that are valued at less than $5.00 per head.

How do I lodge a Cattle and Livestock (Producers) return?

You must register with the department to receive a unique LRS number before you can lodge your first return.

To lodge your return you must complete a manual Cattle and Livestock (Producers) 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 Cattle (Producers) Charge and the Livestock (Producers) Charge 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 Cattle (Producers) return?

As a producer who exported cattle in a month, your return for that month must include:

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. The following information for cattle, the:
   1. Total amount of charge payable, and
   2. Total amount of charge paid.
4. The following information for bobby calves, the:
   1. Number of bobby calves exported
   2. Number of bobby calves on which charge is not payable were exported, and
   3. Number of chargeable bobby calves exported.
5. The following information for lot-fed cattle, the:
   1. Number of lot‑fed cattle exported
   2. Number of lot‑fed cattle on which charge is not payable were exported, and
   3. Number of lot‑fed cattle on which charge is payable were exported.
6. The following information for cattle other than lot-fed cattle and bobby calves, the:
   1. Number of cattle exported
   2. Number of cattle on which charge is not payable were exported, and
   3. Number of chargeable cattle exported.

Your return must also include, for each producer from whom you exported cattle or livestock, the:

1. Person’s full name, address, contact details, and ABN, if any, and if the person is a company and does not have an ABN – its ACN
2. Total number of each type of cattle, and
3. Amount of charge paid for each type of cattle.

What must be included in my Livestock (Producers) return?

As a producer who exported livestock in a month, your return for that month must include:

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. The following information for goats, the:
   1. Number of goats were exported
   2. Total value of the goats
   3. Number of goats on which charge is not payable were exported
   4. Number of chargeable goats were exported
   5. Rate of charge payable on the chargeable goats
   6. Amount of charge payable on the chargeable goats, and
   7. Amount of charge paid for the chargeable goats.
4. The following information for lambs, the:
   1. Number of lambs were exported
   2. Total value of the lambs
   3. Number of lambs on which charge is not payable were exported
   4. Number of chargeable lambs were exported
   5. Value per head of the chargeable lambs
   6. Rate of charge payable on the chargeable lambs
   7. Amount of charge payable on the chargeable lambs, and
   8. Amount of charge paid for the chargeable lambs.
5. The following information for sheep, the:
   1. Number of sheep exported
   2. Total value of the sheep
   3. Number of sheep on which charge is not payable were exported
   4. Number of chargeable sheep exported
   5. Value per head of the chargeable sheep
   6. Amount of charge payable on the chargeable sheep, and
   7. Amount of charge paid for the chargeable sheep.

Your return must also include, for each producer from whom you exported livestock, the:

1. Person’s full name, address, contact details, and ABN, if any, and if the person is a company and does not have an ABN – its ACN
2. Total number and value of each type of livestock and
3. Amount of charge paid for each type of livestock.

What records do I need to keep for the Cattle (Producers) Charge?

As a producer who exported cattle in a month, you must keep records for five (5) years, setting out for each month, the:

1. Total amount of charge payable
2. Total amount of charge paid
3. Bills of lading or similar documents showing details of cattle exported
4. Total live-weight, in kilograms, of cattle exported.
5. For each consignment exported, records of the:
   1. Full name and business address or residential address of the person to whom the cattle were exported, and
   2. Date when the consignment was entered for export.
6. The following information for bobby calves, the:
   1. Number of bobby calves exported
   2. Number of bobby calves on which charge is not payable were exported, and
   3. Number of chargeable bobby calves exported.
7. The following information for lot-fed cattle, the:
   1. Number of lot‑fed cattle exported
   2. Number of lot‑fed cattle on which charge is not payable were exported, and
   3. Number of lot‑fed cattle on which charge is payable were exported.
8. The following information for cattle other than lot-fed cattle and bobby calves, the:
   1. Number of cattle exported
   2. Number of cattle on which charge is not payable were exported, and
   3. Number of chargeable cattle exported.
9. A copy of the return.

What records do I need to keep for the Livestock (Producers) Charge?

As a producer who exported livestock in a month, you must keep records for five (5) years, setting out for each month, the:

1. Total amount of levy payable
2. Total amount of levy paid
3. Bills of lading or similar documents showing details of livestock exported
4. For each consignment exported, records of the:
   1. Full name and business or residential address of the person to whom the cattle were exported, and
   2. Date when the consignment was entered for export.
5. The following information for goats, the:
   1. Number of goats were exported
   2. Total value of the goats
   3. Number of goats on which charge is not payable were exported
   4. Number of chargeable goats were exported
   5. Rate of charge payable on the chargeable goats
   6. Amount of charge payable on the chargeable goats, and
   7. Amount of charge paid for the chargeable goats.
6. The following information for lambs, the:
   1. Number of lambs were exported
   2. Total value of the lambs
   3. Number of lambs on which charge is not payable were exported
   4. Number of chargeable lambs were exported
   5. Value per head of the chargeable lambs
   6. Rate of charge payable on the chargeable lambs
   7. Amount of charge payable on the chargeable lambs, and
   8. Amount of charge paid for the chargeable lambs.
7. The following information for sheep, the:
   1. Number of sheep exported
   2. Total value of the sheep
   3. Number of sheep on which charge is not payable were exported
   4. Number of chargeable sheep exported
   5. Value per head of the chargeable sheep
   6. Amount of charge payable on the chargeable sheep, and
   7. Amount of charge paid for the chargeable sheep.
8. A copy of the return.

Definitions

Cattle means bovine animals other than buffalo. A cow with a calf at foot are together taken to be a single head of cattle.

Lot-fed cattle are cattle that are, or are likely to be, used in the production of grain-fed beef.

A bobby calf means a bovine animal (other than a buffalo) which at the time of export:

1. Had or has a liveweight that did not or does not exceed 80 kilograms
2. Did not have its liveweight determined at the time when it was exported but which, in the opinion of the intermediary, would, if slaughtered at that time, have constituted or constitute a carcase whose dressed weight would not have exceeded or would not exceed 40kg.

Dairy cattle means cattle that, if not exported from Australia, would be likely to be held on a licensed dairy premises for a purpose that is related to commercial milk production, including but without limiting to bulls, calves and replacement heifers.

Livestock means lambs that have not cut a permanent incisor tooth, sheep and goats.

Primary Industries Legislation

The Cattle (Producers) Charge and the Livestock (Producers) Charge is provided for under the:

Primary Industries (Customs) Charges Act 1999

National Residue Survey (Customs) 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.

Contact us

If you have any questions about levies and charges, your levies account or how to lodge your return, please contact the Levies Helpdesk via email: levies.management@aff.gov.au or call us on 1800 020 619.