Cattle and livestock (exporters) charge

The cattle (exporters) and livestock (exporters) charge was first introduced 16 June 1977. The dairy cattle export charge was introduced 1 January 2021. Cattle and dairy cattle, that are exported from Australia will attract the cattle (exporters) charge. Goats, lambs and sheep that are exported from Australia will attract the livestock (exporters) charge.

The Australian Livestock Export Corporation Limited (LiveCorp) is responsible for the expenditure of the cattle (exporters) and livestock (exporters) charge.

Cattle (exporters) and livestock (exporters) charge rates

Cattle means bovine animals other than buffalo.

Dairy cattle means bovine animals that are, or, if they were not exported from Australia, would be likely to be, held on licensed dairy premises for a purpose related to commercial milk production, including but without limiting the generality of the above, bulls, calves and replacement heifers.

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

The cattle (exporters) and livestock (exporters) charge comprises marketing and research and development (R&D), as shown in the table below:

Cattle (exporters) charge	Marketing	R&D	TOTAL
Cattle (other than dairy cattle)	0.7936 cents per kilogram	0.1587 cents per kilogram	0.9523 cents per kilogram
Dairy cattle	$5.00 per head	$1.00 per head	$6.00 per head

GST is not applied to Australian Government levies and charges.

Livestock (exporters) charge	Marketing	R&D	TOTAL
Goats	40 cents per head	10 cents per head	50 cents per head
Sheep	50 cents per head	10 cents per head	60 cents per head
Lambs	50 cents per head	10 cents per head	60 cents per head

GST is not applied to Australian Government levies and charges.

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

A producer of cattle, dairy cattle or livestock, the person who owns the cattle, dairy cattle or livestock immediately before export from Australia, is liable to pay the charge.

If you produce cattle, dairy cattle or livestock and you export your cattle, dairy cattle or livestock through an exporting agent, the amount of charge they pay to the department on your behalf can be recovered from you by offset or otherwise.

If you are an exporting agent of cattle, dairy cattle or livestock you must lodge a return and make a payment to the department. You can recover from the producer the amount of charge paid to the department by offset or otherwise.

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

Exemptions from paying the cattle and livestock charge

No exemptions apply to the cattle and livestock (exporters) charge.

How do I lodge a cattle (exporters) and livestock (exporters) 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 manual cattle and livestock LiveCorp return form.

Return and payment dates

IMPORTANT: If you pay your charge 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 (exporters) and livestock (exporters) charges are 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 producer or exporting agent who exported cattle and/or dairy 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. Quantity of cattle (other than dairy cattle) exported
4. Total liveweight, in kilograms, of the exported cattle (other than dairy cattle)
5. Quantity of dairy cattle exported
6. Rates of charge payable on cattle (other than dairy cattle) and dairy cattle
7. Total amount of charge payable on cattle (other than dairy cattle) and dairy cattle exported, and
8. Total amount of charge paid for cattle (other than dairy cattle) and dairy cattle exported.

As a producer or exporting agent 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. ABN, or if you are a company the ACN
2. Period to which the return relates
3. Quantity of sheep, lambs or goats exported
4. Rates of charge payable on each kind of livestock
5. Total amount of charge payable on each kind of livestock exported, and
6. Total amount of charge paid for each kind livestock exported.

What records do I need to keep?

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

1. Total number of cattle exported
2. Total live weight, in kilograms, of cattle exported
3. Rate of charge payable on the cattle
4. Total amount of charge
5. Bills of lading or similar documents showing details of the chargeable cattle exported
6. Date when each consignment of chargeable cattle was entered for export, and
7. Copy of the return.

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

1. Total number of dairy cattle exported
2. Rate of charge payable on the dairy cattle
3. Total amount of charge
4. Bills of lading or similar documents showing details of the chargeable dairy cattle exported
5. Date when each consignment of chargeable dairy cattle was entered for export, and
6. Copy of the return.

As an exporting agent who exported cattle (other than dairy cattle) in a month, you must keep records for five (5) years, setting out for each month, the:

1. Full name and business or residential address (not the address of a post office box or post office bag) for the person on whose behalf the cattle (other than dairy cattle) were exported and the person’s ABN, if any, or if the person is a company and does not have an ABN– its ACN.
2. For the cattle (other than dairy cattle) exported, the total:
   1. number of cattle
   2. live weight, in kilogram, of cattle exported, and
   3. rate of charge payable on the exported cattle
   4. amount of charge.
3. Bills of lading or similar documents showing details of the chargeable cattle exported, and
4. Date when each consignment of chargeable cattle was entered for export, and
5. Copy of the return. 

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

1. Full name and business or residential address (not the address of a post office box or post office bag) for the person on whose behalf the dairy cattle were exported and the person’s ABN, if any, or if the person is a company and does not have an ABN– its ACN.
2. For the dairy cattle exported, the total:
   1. number of dairy cattle
   2. rate of charge payable on the exported dairy cattle, and
   3. amount of charge.
3. Bills of lading or similar documents showing details of the chargeable dairy cattle exported, and
4. Date when each consignment of chargeable dairy cattle was entered for export, and
5. Copy of the return. 

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

1. Total number of each kind of livestock exported
2. Total amount of charge for each kind of livestock
3. Bills of lading or similar documents showing details of the chargeable livestock exported
4. Date when each consignment was entered for export, and
5. Copy of the return.

As an exporting agent who exported chargeable livestock, you must keep records for five (5) years setting out for each month, the:

1. Full name and business or residential address (not the address of a post office box or post office bag) for the person on whose behalf the livestock were exported and the person’s ABN, if any, or if the person is a company and does not have an ABN–its ACN.
2. Total number of each kind of livestock exported
3. Total amount of charge for each kind of livestock
4. Bills of lading or similar documents showing details of the chargeable livestock exported
5. Date when each consignment was entered for export, and
6. Copy of the return.

Primary Industries Legislation

The cattle (exporters) and livestock (exporters) charge is provided for under the:

Primary Industries (Customs) Charges 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.

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@awe.gov.au or call us on 1800 020 619