Thoroughbred horses levy

The Thoroughbred horses levy was first introduced 1 September 2017. Thoroughbred horses that are listed in the mare return or a stallion declaration of service that is lodged with the Australian Stud Book will attract a levy. The Rural Industries Research and Development Corporation, now trading as AgriFutures Australia is responsible for the expenditure of the Thoroughbred horses levy.

Thoroughbred horses levy rates

Thoroughbred horses means a mare or a stallion that is recorded in the Australian Stud Book.

‘Covered’ means a mare that is covered by a stallion if the mare and stallion are joined for the purpose of breeding, even if a foal is not produced or is born deceased.

The Thoroughbred horses levy rate is:

Thoroughbred horses levy component	Mares	Stallions
Research and development	$10.00 per mare included in the mare return	$10.00 per mare covered by a stallion, as recorded in the Declaration of Service

GST is not applied to Australian Government levies.

Do I need to lodge a return and make a payment to the Australian Stud Book?

A producer (breeder or stallion proprietor) of a Thoroughbred horse, that is the person who owns the Thoroughbred horse when the mare return or stallion declaration of service is lodged with the Australian Stud Book, is liable to pay the Thoroughbred horses levy.

Exemptions from paying the Thoroughbred horses levy

The owner of a Thoroughbred mare is not liable to pay the Thoroughbred horses levy if the mare is not recorded in a mare return lodged with Racing Australia for registration in the Australian Stud Book.

The owner of a Thoroughbred stallion is not liable to pay the Thoroughbred horses levy if the stallion does not cover a mare or the covering is not recorded in a declaration of service lodged with Racing Australia for registration in the Australian Stud Book.

How do I lodge a return and make a payment to the Australian Stud Book?

For information about how to lodge your Thoroughbred horses levy return and make a payment, please visit the Australian Stud Book website at: racingaustralia.horse.

What must be included in my return?

As the owner of a Thoroughbred mare that was included in a mare return, your levy return must set out:

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. Number of mares listed in the mare return
4. Amount of levy payable for those quantities, and
5. Total amount of levy paid for those quantities.

As the owner of a Thoroughbred stallion that was included in a declaration of service, your levy return must set out in respect of the levy year:

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 mares covered by the stallion, as listed in the declaration of service
4. Amount of levy payable for those quantities, and
5. Total amount of levy paid for those quantities.

Return and payment dates

A levy year for Thoroughbred horses begins 1 March and ends 28 February in the next year.

The Thoroughbred horses levy will be payable alongside your Australian Stud Book fees. Please continue to pay these fees in accordance with the Australian Stud Book’s payment terms. Please be aware that penalties may apply if levy is paid late.

Late payment penalties

A Thoroughbred horse breeder or stallion proprietor who has failed to lodge and pay their Thoroughbred horses levy return before the due date will incur a penalty that is calculated daily at a compounding rate of 2 per cent of the unpaid amount each month, including any penalties that have already accrued until the outstanding amount has been paid in full.

Racing Australia is not permitted to collect or remit late payment penalties.

Racing Australia will notify the department as soon as reasonably practicable when it becomes aware that a Thoroughbred horse breeder or stallion proprietor has failed to lodge and pay their Thoroughbred horses levy return.

The department will notify you if you have incurred a late payment penalty and provide instructions for penalty payment. Late payment penalties must be paid to the department and not to Racing Australia.

You can request, in writing, that the Secretary of the Department of Agriculture and Water Resources remit all or part of the penalty. Information about late payment penalty remittance is available at: Late payment penalties.

IMPORTANT: It is your responsibility as Thoroughbred horse breeders and stallion proprietors to ensure that you lodge and pay your levy returns on or before their due date to Racing Australia.

What records do I need to keep?

As the owner of a Thoroughbred mare that was included in a mare return, you must keep records for five (5) years showing for each mare return lodged:

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 mares listed in the mare return
4. Amount of levy payable for those quantities, and
5. Total amount of levy paid for those quantities.

As the owner of a Thoroughbred stallion that was included in a declaration of service, you must keep records for five (5) years showing for each levy year:

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 mares covered by the stallion, as listed in the declaration of service
4. Amount of levy payable for those quantities, and
5. Total amount of levy paid for those quantities.

Primary Industries legislation

The Thoroughbred horses 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 Racing Australia or 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