When export charges apply
Export charge applies to fodder produced in and exported from Australia.
Exemptions
Export charge does not apply to fodder if the total quantity the person exports in a quarter is less than 250 tonnes.
Records must be maintained to confirm that the exemption applies.
Who collects and pays
The export charge is paid by the person who exports the fodder from Australia. We call this person the export charge payer.
The export charge payer pays directly to us as part of a return.
Rates
| Product | Export charge rate |
|---|---|
| Fodder exported | 50 cents per tonne |
GST is not applied to Australian Government export charges.
See full details of the levy and export charge rates.
Return and payment dates
Quarterly
Quarterly returns and payments are for fodder exported.
Return and payment must be received by:
- 31 October (July to September quarter)
- 31 January (October to December quarter)
- 30 April (January to March quarter)
- 31 July (April to June quarter)
Example: For fodder exported in the July to September quarter in a financial year, the return and payment must be received by 31 October 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 fodder 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 (tonnes) of fodder exported
- amount of export charge payable
- 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 body for the fodder export charge is:
Definitions
Fodder
Either of the following used for animal feed (excluding chaff, extruded products or silage):
- hay (including oaten hay, lucerne hay and wheaten hay), or
- straw (including cereal straw).
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.