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Sheep and lambs transaction levy

 When levies applyLevy applies to sheep and lambs transactions in the following 4 scenarios.1. Transfer of ownershipLevy applies to each transfer of ownership of sheep or lambs from one person to another, where the sheep or lambs are in Australia when the transfer of ownership occurs.2. …
07 November 2025 - Last modified

Sheep and lambs owner export charge

For sheep and lambs exporter, see sheep and lambs exporter charge. When export charges applyExport charge applies to sheep or lambs exported from Australia, where:there is no transfer of ownership before export, orthe sheep or lambs were purchased by the exporter, and the period starting on…
07 November 2025 - Last modified

Thoroughbred horses levy

 When levies applyLevy applies to thoroughbred horses recorded in a:mare return lodged with Racing Australia for registration in the Australian Stud Book, orstallion declaration of service lodged with Racing Australia for registration in the Australian Stud Book.ExemptionsLevy does not apply…
07 November 2025 - Last modified

Cattle slaughter levy

 When levies applyLevy applies to the slaughter of cattle in Australia at an abattoir for human consumption in or outside Australia.ExemptionsLevy does not apply to the slaughter of cattle whose carcases are condemned or rejected as being unfit for human consumption under a Commonwealth, State…
07 November 2025 - Last modified

Buffalo slaughter levy

 When levies applyLevy applies to the slaughter of buffaloes in Australia at an abattoir for human consumption in or outside Australia.ExemptionsLevy does not apply to the slaughter of buffaloes:whose carcases are condemned or rejected as being unfit for human consumption under a Commonwealth…
07 November 2025 - Last modified

Sheep and lambs exporter charge

For sheep and lambs owner export, see sheep and lambs owner export charge. When export charges applyExport charge applies to sheep and lambs exported from Australia.ExemptionsNo exemptions apply to the sheep and lambs exporter charge.Who collects and paysThe export charge may be paid via a…
07 November 2025 - Last modified

Buffalo export charge

 When export charges applyExport charge applies to buffaloes exported from Australia.ExemptionsNo exemptions apply to the buffalo export charge.Who collects and paysThe export charge may be paid via a third party (collection agent) or directly to us. This depends on whether there is a…
07 November 2025 - Last modified

Aircraft arriving at first points of entry and non-first points of entry

All international aircraft arriving in Australian territory must land at a landing place that has been determined a first point of entry (FPOE) under section 223 of the Biosecurity Act 2015, unless we grant permission to land at a non-first point of entry (under subsection 239(2) of the Act).This…
07 November 2025 - Last modified

Macropod processing levy

 When levies applyLevy applies to macropods processed in Australia at a processing establishment if they:were killed in their habitat by a shot from a firearm, andare for human or animal consumption in or outside Australia.ExemptionsLevy does not apply to macropods processed in Australia at a…
07 November 2025 - Last modified

Deer slaughter levy

 When levies applyLevy applies to the slaughter of deer in Australia at an abattoir for human consumption in or outside Australia.ExemptionsLevy does not apply to the slaughter of deer whose carcases are condemned or rejected as being unfit for human consumption under a Commonwealth, State or…
07 November 2025 - Last modified

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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.

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