Livestock slaughter levy

The livestock slaughter levy was first introduced 6 May 1964. Goats, lambs and sheep that are slaughtered at an abattoir for human consumption will attract the livestock slaughter levy. The Australian Meat Processor Corporation is responsible for the expenditure of the livestock slaughter levy.

Livestock slaughter levy rates

Livestock means goats, lambs that has not cut a permanent incisor tooth and sheep.

An animal is slaughtered on a service kill basis if the animal is killed by a slaughterer, other than the owner of the animal, and the owner of the animal retains ownership of all of the products of the slaughter.

The livestock slaughter levy comprises marketing and research and development (R&D), as shown in the table below:

The livestock slaughter levy is calculated per head. GST is not applied to Australian Government levies.

Do I need to lodge a return and make a payment?

The processor, the person who owns the carcase immediately after the hot carcase weight of the livestock would normally be determined is liable to pay the levy.

A processor must lodge a return and make a payment to the department if in a month the processor slaughtered livestock or livestock were delivered to the processor or were slaughtered by or delivered to another processor on the processor’s behalf. You can recover from the producer the amount of levy paid to the department by offset or otherwise.

A processor is defined as the processing establishment that processes the product, unless, immediately prior to delivery to that establishment, the product is owned by the proprietor of another processing establishment, in which case the proprietor of that other establishment is regarded as the processor.

Exemptions from paying the livestock slaughter levy

A producer of livestock is not liable to pay the livestock slaughter levy rate where the carcases are condemned or rejected as being unfit for human consumption, or the slaughter of the livestock is for consumption by the owner of the livestock, by members of the owner’s family or by the owner’s employees.

How do I lodge a livestock slaughter return?

You must register with the department to receive a unique LRS number before you can lodge your first return.

To lodge your return online, access Levies Online . Alternatively, you can complete a livestock slaughter return form.

Return and payment dates

IMPORTANT: If you pay your levy late you will incur a penalty that is calculated daily at a compounding rate of two (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.

The livestock slaughter levy is based on a financial year.

Monthly returns and payments

Monthly returns and payments must be lodged with the department within 28 days after the end of that month.

Example: for the month of July, the return and payment is due to the department on or before 28 August.

What must be included in my return?

As a processor who processed livestock in a month, your return for a month must state, in respect of the month:

1. Your personal details, including:
   1. Full name
   2. Business or residential address, not the address of a post office box or post office bag
   3. Post office box or post office bag, and
   4. Australian Business Number (ABN), or if you are a company the Australian Company Number (ACN)
2. Period to which the return relates
3. Total amount of levy payable for the leviable livestock
4. Total amount of levy paid for the leviable livestock, and
5. For sheep, lambs and goats, the information as set out below.

As a processor who processed sheep in a month, your return for a month must state, in respect of the month:

1. Your personal details, including:
   1. Full name
   2. Business or residential address, not the address of a post office box or post office bag
   3. Post office box or post office bag, and
   4. ABN, or if you are a company the ACN
2. Period to which the return relates
3. Number of sheep slaughtered
4. Number of sheep on which levy is not payable were slaughtered
5. Number of leviable sheep slaughtered
6. Rate of levy payable
7. Amount of levy payable, and
8. Amount of levy paid.

As a processor who processed lambs in a month, your return for a month must state, in respect of the month:

1. Your personal details, including:
   1. Full name
   2. Business or residential address, not the address of a post office box or post office bag
   3. Post office box or post office bag, and
   4. ABN, or if you are a company the ACN
2. Period to which the return relates
3. Number of lambs slaughtered
4. Number of lambs on which levy is not payable were slaughtered
5. Number of leviable lambs slaughtered
6. Rate of levy payable
7. Amount of levy payable, and
8. Amount of levy paid.

As a processor who processed goats in a month, your return for a month must state, in respect of the month:

1. Your personal details, including:
   1. Full name
   2. Business or residential address, not the address of a post office box or post office bag
   3. Post office box or post office bag, and
   4. ABN, or if you are a company the ACN
2. Period to which the return relates
3. Number of goats slaughtered
4. Number of goats on which levy is not payable were slaughtered
5. Number of leviable goats slaughtered
6. Rate of levy payable
7. Amount of levy payable, and
8. Amount of levy paid.

What records do I need to keep?

As a processor who processed livestock in a month, you must keep records for five (5) years, setting out for that month, for each of the following persons:

1. From whom the livestock mentioned in the return were bought, the persons:
   1. Full name and business or residential address (not the address of a post office box or post office bag) and the person’s ABN, if any, or if the person is a company and does not have an ABN —its ACN.
2. Each person on whose behalf livestock were slaughtered, the persons:
   1. Full name and business or residential address (not the address of a post office box or post office bag) and the person’s ABN, if any, or if the person is a company and does not have an ABN—its ACN.
3. Each producer on whose behalf the processor had livestock slaughtered by another processor, the persons:
   1. Full name and business or residential address (not the address of a post office box or post office bag) and the person’s ABN, if any, or if the person is a company and does not have an ABN—its ACN.
4. Details of each purchase or service kill arrangement
5. A copy of the return, and
6. Any statement given to you from the person on whose behalf the cattle are delivered, stating that levy is not payable and setting out, the:
   1. Personal details of the person on whose behalf the livestock are delivered
   2. Number of sheep delivered
   3. Number of lambs delivered
   4. Number of goats delivered
   5. Number of sheep on which levy is not payable were delivered
   6. Number of lambs on which levy is not payable were delivered, and
   7. Number of goats on which levy is not payable were delivered.

Primary Industries Legislation

The livestock slaughter levy is provided for under the:

Primary Industries (Excise) Levies Act 1999, and

Primary Industries Levies and Charges Collection Act 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.

Contact us

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: levies.management@awe.gov.au or call us on 1800 020 619