Cattle transaction levy

When levies apply

Levy applies to cattle transactions in the following 4 scenarios.

1. Transfer of ownership

Levy applies to each transfer of ownership of cattle from one person to another, where the cattle are in Australia when transfer of ownership occurs.

2. Delivery and slaughter at an abattoir

Levy applies to the slaughter of cattle at an abattoir in Australia, where the cattle were delivered other than because of a sale to the proprietor of the abattoir.

3. Slaughter at an abattoir more than 60 days after purchase

Levy applies to the slaughter of cattle at an abattoir in Australia if they are:

purchased by the proprietor of the abattoir, and
held by that proprietor for more than 60 days after the day of the purchase and before the day of the slaughter.

4. Slaughter where no other transaction levy applies

Levy applies to the slaughter of cattle at an abattoir in Australia if:

prior to slaughter no transaction was entered into that transferred ownership from one person to another, and
neither of the above slaughter transaction levies apply.

Exemptions

Records must be maintained to confirm that an exemption applies.

Exemptions apply to cattle transactions in the following 2 scenarios.

1. Transfer of ownership

Dairy cattle

Levy does not apply to the transfer of ownership of dairy cattle from one person to another if:

both persons are licensed dairy farmers, or
either person is a licensed dairy farmer, and the cattle are being acquired for inclusion, or eventual inclusion, in a herd of dairy cattle.

Related bodies corporate

Levy does not apply to cattle where the transfer of ownership is:

between related bodies corporate, and
the body acquiring the cattle is not a proprietor of an abattoir.

Cattle not fit for human consumption

Levy does not apply where there is a transfer of ownership if:

the person acquiring the cattle is the proprietor of an abattoir, and
the cattle are not fit for human consumption at the time of the transfer of ownership under a law of the Commonwealth, a State or a Territory.

Export licence holders

Levy does not apply to cattle where the levy has already been paid on the transfer of ownership to the holder of an export licence granted under section 191 of the Export Control Act 2020 (the first licence holder), and there is a transfer of ownership to another export licence holder where the cattle:

are exported from Australia, and
are exported 30 days or less after being acquired by the first licence holder.

Cattle intended for export

Levy does not apply if a transfer of ownership occurs:

immediately before the cattle are loaded, or during loading, on a ship or aircraft in which they are intended to be exported, or
while the cattle are on board a ship or aircraft in which they are intended to be exported.

General exclusions

Levy does not apply if a transfer of ownership of cattle is:

a result of a sale or transfer ordered by a court in proceedings under the Family Law Act 1975, or
by devolution on the death of the owner of the cattle, or
on the happening of events referred to in subsection 70-100(1) of the Income Tax Assessment Act 1997, for example changes to a partnership structure.

2. Slaughter at an abattoir other than because of a sale to the proprietor

Continuing ownership

Levy does not apply to the slaughter of cattle if:

they were delivered to an abattoir on behalf of the owner of the cattle, and
the delivery occurs within 14 days after the owner acquires the cattle, and
the owner continues to own the carcases immediately after the hot carcase weight is determined by the proprietor of the abattoir or if not determined, immediately after the slaughter.

Cattle not fit for human consumption

Levy does not apply to the slaughter of cattle if they, at the time of delivery to the abattoir, are not fit for human consumption under a law of the Commonwealth, a State or a Territory.

Personal consumption

Levy does not apply to the slaughter of cattle (other than lot-fed cattle) at an abattoir if:

the cattle are slaughtered for consumption:
- by the person who owns the cattle at the time of slaughter, members of their household or their employees, and
- on premises owned or occupied by that person, and
there is no sale or other transaction transferring ownership, or any part or product of the carcases of the cattle, before, during or after the slaughter.

General exemption bobby calves

Levy does not apply to bobby calves if the cattle transaction levy has previously applied to them.

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 transfer of ownership or slaughter of the cattle.

Collected and paid via a third party (collection agent)

The levy is collected by a person associated with the transfer of ownership or slaughter of cattle on the levy payer’s behalf. We call this person the collection agent.

The collection agent can be:

the selling agent, buying agent (if no selling agent is involved), or business purchaser (if no selling or buying agent is involved and not a sale from one producer to another producer), or
the proprietor of the abattoir, where the levy payer is not the proprietor of the abattoir.
This person deducts or recovers the transaction 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 owner of the cattle immediately before the transaction is entered into
the owner of the cattle immediately before delivery for slaughter at an abattoir where cattle are delivered other than because of a sale to the proprietor
the proprietor of the abattoir if the slaughter is more than 60 days after purchase by the proprietor of the abattoir, or
the owner of the cattle at the time of slaughter where no other transaction levy applies.

We call this person the levy payer.

The levy payer pays directly to us as part of a return if:

they are the proprietor of the abattoir, or
there is a transfer of ownership that is:
- not a sale (for example, a gift)
- a sale to a person who is not a business purchaser, or
- a sale from one producer to another producer.

Rates

Product	Levy rate
All other cattle	$5.00 per head
Bobby calves	90 cents per head
Lot-fed cattle	$5.00 per head

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 sold to a business purchaser or slaughtered.

Return and payment must be received by:

Last day of the second month

Example: For cattle transactions involving a sale to a business purchaser or a slaughter in July, the return and payment must be received by 30 September in the same financial year.

Annual

Annual returns and payments are only for levy payers where a transfer of ownership occurs that is:

not a sale of the cattle
a sale of cattle to a person who is not a business purchaser, or
a sale of cattle from one producer to another producer.

Return and payment must be received by:

31 October each year (for the previous financial year)

For cattle ownership transferred between producers in a financial year, the returns and payments must be received by 31 October in the next 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.

See more on late payment penalties.

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 with us
make payment to us by electronic funds transfer (EFT) or cheque.

Lodge via Levies Online

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 transaction return form
email or post your return to us
make payment to us by electronic funds transfer (EFT) or cheque.

Return information

Cattle transaction is part of the:

Cattle, goats, sheep and lambs transaction monthly return
Cattle, goats, sheep and lambs transaction annual return

To lodge a return, you will need to know the:

quantity (number) of bobby calves, lot-fed and other cattle sold, transferred or slaughtered
quantity (number) exempt for each type
amount of levy payable for each type
levy 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 levy transaction.

Heavy penalties could apply if you fail to meet the record keeping requirements.

Who uses this levy

Recipient bodies for the cattle transaction levy are:

Definitions

Abattoir

Abattoir includes mobile abattoir.

Bobby calf

A bovine animal (other than a buffalo or a head of lot-fed cattle) where:

at the time of entry into the relevant transaction or of the slaughter, it is less than 30 days old, and
if slaughtered, the dressed weight of the carcase is 40 kg or less (with no adjustment of that weight to be made on account of shrinkage), and
if not slaughtered:
- its liveweight determined at the time of the transaction and is 80 kg or less, or
- if it had been slaughtered at the time of the transaction, the dressed weight of the carcase would have been 40 kg or less (with no adjustment of that weight to be made on account of shrinkage),

but does not include a calf at foot with a cow.

Business purchaser

A person who buys products, goods or services from levy payers while carrying on a business, (including as a processor or a feedlot operator).

Cattle

Bovine animals other than buffalo, and can be lot-fed or grass fed.

Cold carcase weight

The weight of the carcase weighed 2 hours or more after slaughter.

Dairy cattle

Cattle held for use in the production of milk, or for purposes incidental to the production of milk, and includes dairy cows, dairy heifers, calves that are the progeny of dairy cows and bulls used, or held for use, for the purpose of fertilising dairy cows or dairy heifers.

Feedlot

A constructed facility where cattle are confined and managed, have access to designated watering points and are fed a nutritious prepared ration for the purpose of efficient growth.

Hot carcase weight

The weight of the carcase weighed within 2 hours after slaughter.

Lot-fed cattle

Cattle that are fed in a feedlot and are fed for the purpose of being later used in the production of grain‑fed beef products.

Premises

Includes a structure, building, vehicle, vessel or aircraft; a place (whether enclosed or built on), or a part of any of these things.

Proprietor

In relation to an abattoir:

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.