Information Sheet

Information on Deer Slaughter Levy

Why is there a levy on deer slaughter?

There is a levy on deer slaughter to provide funding for research and development activities carried out by Rural Industries Research and Development Corporation (RIRDC) and to fund residue testing carried out via the National Residue Survey (NRS). The Levies Revenue Service (LRS) receives these funds and forwards them to RIRDC and NRS, in addition to distributing the Australian Government’s matching research and development (R&D) contributions. Levies and export charges are introduced and administered by the Australian Government at the request of Industry.

What is the levy payable on?

The levy is payable on deer slaughtered for human consumption.

Who pays the levy/charge and who submits returns?

The producer (the person who owns the deer at the time the slaughter takes place) is liable to pay the levy.

The processor is liable to pay levy to the LRS on behalf of the producer. The processor must forward the levy to LRS along with return forms, which are available from all LRS offices or the Levies website.

What is the rate of export charge on deer slaughter?

The rate of domestic levy is calculated as follows:

8 cents per kilogram

Note: Levy Rates are current as at 1 October 2011.

Are there any exemptions associated with this levy/charge?

Levy is not payable on the slaughter of deer where the carcase of the deer slaughtered is condemned or rejected as being unfit for human consumption.

When is levy due for payment?

Monthly Returns

The return together with payment is due within 28 days after the end of the month in which the slaughter took place. For example the return and payment for the month of July is due on or before 28 August.

General information and definitions

The rate of levy is calculated on a per kilogram basis.

A levy year for deer slaughter is the same as a financial year i.e. 1 July to 30 June.

What records must be kept, who should keep them & for how long?

People who lodge returns to LRS and people who pay levy/charge to intermediaries are required to keep records supporting the information supplied in returns or information relating to payments made to intermediaries. These records are to be kept for a period of five (5) years and are to be made available to LRS officers.

For further information or clarification on what records must be kept, who should keep them and for how long please contact your nearest LRS office.

Are there any penalties for late payments or other offences?

Where export charge charge is paid late, penalty will be payable at the rate of 2 per cent per month compounding on the sum of the unpaid amounts, including penalties already accrued, until the outstanding levy has been paid in full.

Penalties are also imposed for other breaches of the legislation.

For more information please contact your nearest LRS office.

Giving false or misleading information is a serious offence.

Does GST apply to Australian Government levies/charges?

No. Australian Government levies administered by the LRS are exclusive of the GST (Goods and Services Tax). The levy/charge is a separate calculation, exclusive of GST consideration.

For further information visit the Australian Taxation Office website or contact them by phone on 132 478.

How do I lodge my return?

Our preferred method of lodgement is through our new Levies Online System.

Lodge Online by going to Levies Online or

Scan and email a copy of your completed and signed return form to levies.management@daff.gov.au or

Fax a copy of your completed and signed return form to Free Fax 1800 609 150 or

Mail your completed and signed return form to:

Levies Revenue Service
Department of Agriculture, Fisheries and Forestry
Locked Bag 4488
KINGSTON  ACT  2604

If you would like to receive information and reminder notices electronically in the future please ensure that you have included your business email address on your return form.

How do I make payment?

Our preferred method of payment is Electronic Funds Transfer (EFT).  Payments by EFT are secure and assist to reduce processing time and minimise errors.

EFT  Electronic Funds Transfer (preferred method of payment)

Transfer your payment to the following bank account:

Bank Reserve Bank of Australia
BSB 092009
Account Number 111700
Account Name AFFA Official Administered Receipts

Reference
Please enter the prefix LRS followed by your LRS Account Number and your business name in the reference/description. (e.g. LRS12345 AZ Wholesale)

Alternatively, you can pay your levies by mailing a cheque or money order (made payable to Levies Revenue Service) along with your return form to the address above.

What is the levies revenue service?

The LRS is a branch within the Australian Government Department of Agriculture, Fisheries and Forestry (DAFF) and is responsible for the effective administration, collection and disbursement of levies and charges imposed by Commonwealth legislation on a range of rural commodities and products. LRS is also responsible for distributing the Australian Government’s matching funds for research and development, the basis of which is determined by legislation. Funds are disbursed to the relevant Research and Development (R&D) and Marketing bodies, Animal Health Australia, Plant Health Australia and the National Residue Survey.

LRS collects over 70 different levies and charges from a client base of over 9,000 levy payers.

For more information about LRS, please visit our website.

What is the Rural Industries Research and Development Corporation?

The Rural Industries Research and Development Corporation (RIRDC) is a statutory Corporation that was formed in July 1990. RIRDC was set up by the Australian Government to work closely with Australian rural industries on the organisation and funding of their R&D needs. RIRDC is about managing and funding priority research and translating results into practical outcomes for industry development. RIRDC’s business is about new products and services and new and better ways of producing them. They are achieving this by enhancing innovation in the rural and related sectors, fostering the development of new industries and by addressing strategic issues facing the rural sector.

For more information on RIRDC visit the RIRDC website.

What legislation is associated with this levy/charge?

The levy is imposed and collected under the following legislation:

Primary Industries (Excise) Levies Act 1999
Primary Industries Levies and Charges Collection Act 1991
National Residue Survey (Excise) Levy Act 1998
and associated legislation

Please be advised that under section 27 of the Primary Industries Levies and Charges Collection Act 1991 (PILCC Act 1991) an authorised person is able to release the names and addresses of levy payers to industry bodies and recipient organisations.

Copies of the legislation may be obtained via the Internet at Comlaw or purchased from Canprint Information Services by phoning 1300 656 863.

This information sheet is a guide only and does not substitute for the relevant legislation.

Who can I contact about levies?

For more information please contact the LRS office in your State. For those in South Australia, the Northern Territory or Tasmania please contact the Adelaide office. If you are in the ACT, please contact the Sydney office.

Levies Online Helpdesk (for technical assistance only): Telephone 1800 022 384	Melbourne Telephone 1800 683 8399 Fax 03 9322 5500
Adelaide (SA, NT & TAS) Telephone 1800 814 961 Fax 08 8201 6099	Perth Telephone 1800 895 506 Fax 08 9334 1677
Brisbane Telephone 1800 647 801 Fax 07 3716 9177	Sydney Telephone 1800 625 103 Fax 02 8334 7135
E-mail us at: Levies Management	Visit our Web site: www.daff.gov.au/levies