When levies apply
Levy applies to laying chickens:
- purchased from the proprietor of a hatchery in Australia for commercial production of eggs, or
- released from a hatchery into a commercial egg production facility in Australia.
Exemptions
Levy does not apply to laying chickens if the egg levy has previously been applied to the laying chickens.
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 purchased or released of the laying chickens.
Collected and paid via a third party (collection agent)
The levy is collected by the person associated with the sale of the laying chickens. We call this person the collection agent.
The collection agent is the proprietor of a hatchery in Australia who sells the laying chickens.
This person deducts or recovers the levy from the levy payer and then pays that amount as part of a return.
Paid directly to us (levy payer)
The levy is paid by the person who purchased or released laying chickens from a hatchery for commercial egg production. We call this person the levy payer.
The levy payer pays directly to us as part of a return if they released laying chickens from a hatchery into a commercial egg production facility.
Rates
| Product | Levy rate |
|---|---|
| Eggs | 32.5 cents per laying chicken |
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 laying chickens purchased or released from a hatchery into a commercial egg production facility.
Return and payment must be received by:
- Last day of the next month
Example: : For laying chickens purchased or released for use in commercial egg production in April in a financial year, the return and payment must be received by 31 May 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 egg 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 of laying chickens sold or released from a hatchery for use in commercial egg production
- amount of levy payable.
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 body for the egg levy is:
Definitions
Chicken
A bird of the species Gallus gallus domesticus.
Hatchery
Any place at which chickens are hatched for commercial purposes. Example: a barn, shed or specialist hatchery are examples of such places.
laying chicken
A female chicken that is to be raised for egg production.
Purchase
Laying chickens are taken to be purchased when the first payment for the chickens is made, whether the payment represents all or part of the purchase price.
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.