When levies apply
Levy applies to goat fibre harvested from a live goat in Australia if the person who owns the them immediately after harvest:
- sold the goat fibre, or
- used in Australia to produce other goods.
Levy applies to goat fibre regardless of it being subjected to de-hairing, washing, scouring, carbonising, felting, combing, carding, spinning, weaving or knitting.
Exemptions
Levy does not apply to goat fibre sold or used to produce other goods by the person who owns it immediately after it is harvested if the:
- sum of the total value of the goat fibre sold and used to produce other goods in a calendar year is less than $50 (GST exclusive), or
- goat fibre is sold after being exported from Australia.
Who collects and pays
The levy may be paid directly to us or via a third party (collection agent). This depends on the first transaction after the goat fibre is harvested.
Paid directly to us
The levy is paid by the person who owns the goat fibre immediately after harvest. We call this person the levy payer.
The levy payer pays directly to us as part of a return if they sold or used goat fibre to produce other goods themselves.
Collected and paid via a third party (collection agent)
The levy is collected by the selling or buying agent for the goat fibre. We call this person the collection agent.
The collection agent can be the selling agent, or if no selling agent is involved, the buying agent or business purchaser.
This person deducts or recovers the levy from the levy payer and then pays that amount to us as part of a return.
Rates
| Product | Levy rate |
|---|---|
| Goat fibre sold | 1.5% of the sale price |
| Goat fibre used | 1.5% of the market value on the day processing begins |
GST is not applied to Australian Government levies.
See full details of the levy and charge rates.
Return and payment dates
Quarterly
Quarterly returns and payments are for goat fibre sold or used to produce other goods.
Return and payment must be received by:
- 30 April (January to March quarter)
- 31 July (April to June quarter)
- 31 October (July to September quarter)
- 31 January (October to December quarter)
Example: For goat fibre sold or used to produce other goods in the January to March quarter in a calendar year, the return and payment must be received by 30 April in the same calendar 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 goat fibre 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:
- value (sale price) of goat fibre sold
- value (market value) of the goat fibre used to produce other goods
- amount of levy payable for each type
- levy payer information and business details (name, address, phone or email, ABN/ACN).
You must keep records of these details for five (5) years. This must be set out for each financial year and include details of each transaction.
Who uses this levy
Recipient body for the goat fibre levy is:
Definitions
Business purchaser
A person who buys products, goods or services from levy payers while carrying on a business (including as a processor or feedlot operator).
Goat
An animal of the genus Capra.
Value of goat fibre
For goat fibre sold, the sale price of the goat fibre.
For goat fibre used in the production of other goods, the market value of the goat fibre on the day the goat fibre begins to be used.
Primary industries legislation
This information is a guide only. You must be aware of your obligations under relevant levy and charges laws.
This includes:
- Primary Industries (Excise) Levies Act 2024
- Primary Industries Levies and Charges Collection Act 2024
See more on levy and charge laws.
Stay updated
Check latest updates in our levy notices.
Contact us
For more on levies and charges, levies accounts or how to lodge your return, contact the Levies team.