When levies apply
Levy applies to the slaughter of cattle in Australia at an abattoir for human consumption in or outside Australia.
Exemptions
Levy does not apply to the slaughter of cattle whose carcases are condemned or rejected as being unfit for human consumption under a Commonwealth, State or Territory law.
Records must be maintained to confirm that the exemption applies.
Who collects and pays
The levy 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 slaughter of the cattle.
Collected and paid via a third party (collection agent)
The levy is collected by the proprietor of the abattoir where the cattle are slaughtered. We call this person the collection agent.
The collection agent is the proprietor of the abattoir where the cattle are slaughtered, if this person is not the person who owns the cattle at the time of the slaughter.
This person deducts or recovers the levy from the levy payer and then pays that amount to us as part of a return.
Paid directly to us (levy payer)
The levy is paid by the person who owns the carcase immediately after:
- the hot carcase weight is determined by the proprietor of the abattoir, or
- slaughter (if the hot carcase weight is not determined by the proprietor of the abattoir).
We call this person the levy payer.
The levy payer pays directly to us as part of a return if they are also the proprietor of the abattoir where the cattle are slaughtered.
Rates
| Product | Levy rate |
|---|---|
| Cattle slaughtered | 0.6 cents per kilogram of carcase weight |
GST is not applied to Australian Government levies.
See full details of the levy and export charge rates.
Return and payment dates
Monthly
Monthly returns and payments are for cattle slaughtered at an abattoir.
Return and payment must be received by:
- Last day of the next month
Example: For cattle slaughtered 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 slaughter 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 slaughtered
- quantity (number) of cattle exempt
- quantity (kilograms) of carcase weight
- amount of levy 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 levy
Recipient body for the cattle slaughter levy is:
Definitions
Cattle
Bovine animals other than buffalo.
Carcase weight
The hot carcase weight is determined by the proprietor of the abattoir and is the weight of the carcase weighed within 2 hours after slaughter.
The cold carcase weight is the weight of the carcase weighed 2 hours or more after slaughter. If the cold carcase weight is determined by the proprietor of the abattoir, the cold carcase weight is multiplied by 1.03.
In any other circumstances, 240 kilograms.
Proprietor
In relation to an abattoir, means:
- if a licence is required under any law of the Commonwealth, a State, the Australian Capital Territory or the Northern Territory to carry on abattoir activities, the person who holds the licence; or
- if no licence is required under any such law, the person carrying on the business of operating the abattoir.
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 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.