IMPORTANT—You can lodge your goat fibre return online.
Please be aware that you will need to include levy payer information as part of your return for transactions from 1 January 2023. The type of information you will need to provide is described below under the heading ‘What must be included in my return’?
The goat fibre levy was first introduced 23 November 1989. Goat fibre levy is imposed on leviable fibre produced in Australia and sold or processed by a producer or delivered to a buying or selling agent or processor. The Rural Industries Research and Development Corporation manages the expenditure of the goat fibre levy.
Goat fibre levy rates
Leviable fibre means goat’s fibre that has been obtained by shearing a live goat, or obtained in another prescribed way, and has not been processed.
The delivery of goat fibre does not include goat fibre delivered for processing on behalf of the producer or delivered for storage only.
A process in relation to goat fibre does not include de-hairing, washing, scouring, carbonising, felting, combing, carding, spinning, weaving and knitting.
The goat fibre levy rate is:
|Goat fibre levy component||Levy Rate|
|Research and Development||1.5 per cent of the sale value|
The goat fibre levy rate is calculated as a percentage of the sale value of the fibre. The sale value in relation to leviable fibre means amount paid or sale price for the fibre on documents. The sale value is taken not to include the net GST that is included in that price or amount.
GST is not applied to Australian Government levies.
The producer, the person who owns the goat fibre immediately after it is removed from the goat is liable to pay the goat fibre levy.
If you produce goat fibre and sell or deliver the goat fibre to a person other than to an intermediary, you must lodge a return and make a payment to the department.
If you produce goat fibre and sell your product through an intermediary, the amount of levy they pay to the department on your behalf can be recovered from you by offset or otherwise.
If you are an intermediary, including as a fibre broker, buying agent or selling agent, you must lodge a levy return and make a payment to the department. You can recover from the producer the amount of levy paid to the department by offset or otherwise.
Levy is not imposed if the total amount of levy on leviable fibre would be less than $50 in a calendar year.
You must register with the department to receive a unique LRS number before you can lodge your first return.
IMPORTANT: If you pay your levy late you will incur a penalty that is calculated daily at a compounding rate of 2 per cent of the unpaid amount each month, including any penalties you have already accrued until you have paid the outstanding amount in full.
A levy year for leviable fibre is a calendar year.
Quarterly returns and payments
Quarterly returns and payments must be lodged with the department within 28 days after the end of March, June, September and December.
Example: for the quarter ending 31 March - if you bought or sold goat fibre in the months of January, February and March, your quarterly return is due on or before 28 April.
As a fibre-broker, buying agent, selling agent, or producer your return for a quarter must include, the:
- Your personal details, including:
- Full name
- Business or residential address, not the address of a post office box or post office bag
- Post office box or post office bag, and
- Australian Business Number (ABN), or if you are a company the Australian Company Number (ACN)
- Period to which the return relates
- Sale value of the leviable fibre dealt with in the quarter
- Amount of levy payable/Amount of levy paid
From 1 January 2023, your returns must also include, for each producer you have dealt with:
- Producer’s full name, address, email and/or phone number, and ABN, if any, and if the person is a company and does not have an ABN – its ACN
- Total sale value of leviable fibre.
- Amount of levy paid.
As a fibre-broker, buying agent or selling agent, you must keep records for five (5) years, setting out for each quarter of each calendar year, the:
- Sale value of the leviable fibre
- Amount of levy payable for the leviable fibre
- Amount of levy paid for the leviable fibre, and
- Name and address of the producer of the leviable fibre.
As a producer of goat fibre, you must keep records for five (5) years, setting out for each quarter of each calendar year, the:
- Sale value of the leviable fibre
- Amount of levy payable for leviable fibre, and
- Amount of levy paid for leviable fibre.
Primary Industries (Excise) Levies Act 1999
Primary Industries Levies and Charges Collection Act 1991
Primary Industries Levies and Charges Collection Regulations 1991.
This information is a guide only. If you are required to lodge a return and make a payment to the department it is your responsibility to remain aware of your obligations under legislation.
If you have any questions about levies and charges, your levies account or how to lodge your return, please contact the Levies Helpdesk via email: email@example.com or call us on 1800 020 619