For cattle owner export, see cattle owner export charge.
When export charges apply
Export charge applies to cattle exported from Australia.
Exemptions
No exemptions apply to the cattle exporter 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 cattle.
Collected and paid via a third party (collection agent)
The export charge is collected by the person associated with the export of the cattle from Australia. 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 cattle immediately before they are loaded on the ship or aircraft in which they are exported from Australia. 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 cattle themselves.
Rates
| Product | Export charge rate |
|---|---|
| Cattle exported that were dairy cattle prior to export | $6.00 per head |
| Cattle exported that were not dairy cattle prior to export | 0.9523 cents per kilogram |
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 cattle exported.
Return and payment must be received by:
- Last day of the next month
Example: For cattle 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 cattle, goats, sheep and lambs exporter 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 cattle exported that were dairy cattle prior to export
- quantity (kilogram) of cattle exported that were not dairy cattle prior to export
- amount of export charge payable for each type.
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 cattle exporter charge is:
Definitions
Cattle
Bovine animals other than buffalo.
Dairy cattle
Cattle held for use for milk production, or for purposes incidental to milk production, and includes:
- dairy cows
- dairy heifers
- calves that are the progeny of dairy cows
- bulls used, or held for use, for the purpose of fertilising dairy cows or dairy heifers.
Liveweight of cattle
The weight of cattle (not dairy cattle) is their liveweight, which is:
- their liveweight described in the bill of lading, or similar document of title, facilitating the export of the cattle, or
- if their liveweight is not so described, it is taken to be 480 kilograms per head.
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.