For cattle exporter, see cattle exporter charge.
When export charges apply
Export charge applies to cattle exported from Australia (other than cattle that were dairy cattle before their export), where:
- there is no transfer of ownership before export, or
- the cattle were purchased by the exporter, and the period starting on the day of purchase and ending on the day of export is longer than the designated export period.
Exemptions
Export charge does not apply to cattle where there is no transfer of ownership before export, if the cattle transaction levy has already been applied to those cattle.
This exemption does not apply where an exporter purchases the cattle, and they are held for longer than the designated export period.
Records must be maintained to confirm that the exemption applies.
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. 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 |
|---|---|
| Export bobby calves | 90 cents per head |
| All other cattle | $5.00 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 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, goat, sheep and lambs export 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 bobby calves and other cattle exported
- quantity (number) of exported bobby calves and other cattle exempt
- amount of export charge payable for each type
- 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 bodies for the cattle owner export charge are:
Definitions
A head of cattle
With reference to cattle other than export bobby calves, includes a cow with a calf at foot.
Designated export period
The longer of the following periods:
- 60 days, or
- the sum of the number of days in each of the following periods:
- the period for which cattle are required under the law of the country to which the cattle are being exported to be held in quarantine before export
- the period for exporting the cattle covered by subsection 7-3(1) of the Export Control (Animals) Rules 2021 relating to the first export permit for the cattle.
Export bobby calves
A bovine animal (other than a buffalo) but does not include a calf at foot with a cow, where:
- at the time of export, it is less than 30 days old, and
- its liveweight was determined at the time of export and is 80 kilograms or less, or
- otherwise, if it had been slaughtered at the time of export, the dressed weight of the carcase would have been 40 kilograms or less.
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 (Excise) Levies Act 2024
- 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.