Skip to main content Skip to main navigation Skip to search
Home

Top navigation main

  • News & media
  • Jobs
  • Ministers
  • Contact us
Main menu

AWE Main

  • Agriculture and land
    Agriculture and land Building stronger and more sustainable agriculture, fisheries, forestry and land care.
    • Animal health
    • Climate change and agriculture
    • Drought, disaster and rural support
    • Farming, food and drought
    • Fisheries
    • Forestry
    • Levies and charges on agricultural products
    • Mouse infestation advice
    • Plant health
    Xylella

    Protect against unwanted plant pests

    Our biosecurity system helps protects us. Everyone has a role in supporting our biosecurity system.

    Find out more

  • Biosecurity and trade
    Biosecurity and trade
    • Aircraft, vessels and military
    • Biosecurity policy
    • Cats and dogs
    • Exporting
    • Importing
    • Pests, diseases and weeds
    • Public awareness and education
    • Trade and market access
    • Travelling or sending goods to Australia
    • Report a concern
    Brown marmorated stink bug

    BMSB Seasonal Measures

    Australia has strengthened seasonal measures to manage the risk of BMSB.

    View our seasonal measures

  • Science and research
    Science and research Undertaking research and collecting data to support informed decisions and policies.
    • Australian Bureau of Agricultural and Resource Economics and Sciences (ABARES)
    • Plant Innovation Centre
    Abares

    ABARES Insights

    Get 'snapshots’ of agricultural, forestry and fisheries industries, or analysis of key issues.

    Find out more

  • About us
    About us We enhance our agricultural industries and trade, and manage the threat of biosecurity risks to Australia.
    • Accountability and reporting
    • Assistance, grants and tenders
    • Contact us
    • Fees and charges
    • News and media
    • Our commitment to you
    • Payments
    • People and jobs
    • Publications
    • What we do
    • Who we are
    Budget 2025-26

    Budget 2025-26

    The 2025–26 Portfolio Budget Statements were released on 25 March 2025.

    Find out more

  • Online services
    Online services We do business with you using online platforms. This makes it easier for you to meet your legal requirements.
Department of Agriculture

Breadcrumb

  1. Home
  2. Agriculture and land
  3. Farming, food and rural support
  4. Levies and charges on agricultural products
  5. Levy and charge rates
  6. Ratite slaughter

Sidebar first - Farming

  • Levies and charges on agricultural products
    • About levies and the levy system
      • Establish or amend a levy
    • Lodging returns and paying levies
      • Late payment penalties
      • Levies Online
        • Levies Online Feedback Survey
      • Manual return forms
    • Levy and charge rates
    • Levy Payer Registers
      • Frequently Asked Questions
      • Levy payer portal
      • Guide for research and development corporations and information recipients
      • Levy recipient portal
    • Levies notices
    • Contact Levies

Ratite slaughter levy

​​​Important—you can lodge your ratite slaughter return online.

The ratite slaughter levy was first introduced 1 July 1997. Ratites that are slaughtered at an abattoir that are intended for human consumption will attract the ratite slaughter levy. The National Residue Survey (NRS) is responsible for the expenditure of the ratite slaughter levy.

Ratite slaughter levy rates

The ratite slaughter levy only applies to emus and ostriches.

The ratite slaughter levy rate is:

RatiteLevy rate
Emu$2.00 per head
Ostrich$1.25 per head

The ratite 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 producer, the person who owns the ratite when the slaughter takes place is liable to pay the levy.

A processor, the proprietor of the abattoir where the ratite was slaughtered, must lodge a return and make a payment to the department. The processor can recover from the producer the amount of levy paid, by offset or otherwise.

Exemptions from paying the ratite slaughter levy

The ratite slaughter levy is not payable on the slaughter of ratites where the carcases are condemned or rejected as being unfit for human consumption.

How do I lodge a ratite 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 ratite 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 ratite 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 slaughtered ratites 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. If the processor is different to that of the abattoir that slaughtered ostriches, the full name and location or business address of the abattoir, not the address of a post office box or post office bag, ABN of the abattoir, or if the abattoir is a company and does not have an ABN, its ACN
  4. Number of leviable emus slaughtered
  5. Number of leviable ostriches slaughtered
  6. Number of emu carcases that were condemned or rejected by an inspector as being unfit for human consumption
  7. Number of ostriches that were condemned or rejected by an inspector as being unfit for human consumption
  8. Number of ratite slaughtered on which levy is payable
  9. Amount of levy payable on the ostriches slaughtered, and
  10. Amount of levy payable on the emus slaughtered.

What records do I need to keep?

As a processor who slaughtered ratites in a month, you must keep records for five (5) years, setting out for each month and each kind of ratite, the:

  1. Number of ostriches slaughtered for each day in the month
  2. Number of emus slaughtered for each day in the month
  3. Number of ostriches condemned or rejected as being unfit for human consumption for each day in the month
  4. Number of emus condemned or rejected as being unfit for human consumption for each day in the month
  5. Number of ostriches slaughtered for the month
  6. Number of emus slaughtered for the month
  7. Number of ostriches condemned or rejected as being unfit for human consumption for the month
  8. Number of emus condemned or rejected as being unfit for human consumption for the month
  9. Name and address of each person who owned the ostrich or emu when it was, or they were, slaughtered
  10. Amount of levy payable by each person
  11. Amount of levy paid by each person, and
  12. Total amount of levy payable on all ostriches slaughtered, and
  13. Total amount of levy payable on all emus slaughtered.

Primary Industries Legislation

The ratite slaughter levy is provided for under the:

National Residue Survey (Excise) Levy Act 1998, 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

Thanks for your feedback.
Thanks! Your feedback has been submitted.

We aren't able to respond to your individual comments or questions.
To contact us directly phone us or submit an online inquiry

CAPTCHA
This question is for testing whether or not you are a human visitor and to prevent automated spam submissions.

Please verify that you are not a robot.

Skip
Page last updated: 24 April 2025

We acknowledge the continuous connection of First Nations Traditional Owners and Custodians to the lands, seas and waters of Australia. We recognise their care for and cultivation of Country. We pay respect to Elders past and present, and recognise their knowledge and contribution to the productivity, innovation and sustainability of Australia’s agriculture, fisheries and forestry industries.

Artwork: Protecting our Country, Growing our Future
© Amy Allerton, contemporary Aboriginal Artist of the Gumbaynggirr, Bundjalung and Gamilaroi nations.

Footer

  • Contact us
  • Accessibility
  • Disclaimer
  • Privacy
  • FOI

© Department of Agriculture, Fisheries and Forestry

Facebook X LinkedIn Instagram