IMPORTANT—you can lodge your deer slaughter return online
You will need to include levy payer information as part of your return for transactions from 1 January 2023.
The type of information you will need to provide is described below under the heading "What must be included in my return?"
The deer slaughter levy was introduced 1 July 1992. Deer slaughtered at an abattoir for human consumption will attract the deer slaughter levy. The Rural Industries Research and Development Corporation, now trading as AgriFutures Australia, and the National Residue Survey (NRS) are responsible for the expenditure of the deer slaughter levy.
Note: A wild deer killed in its habitat by a shot from a firearm and partially processed before being taken to an abattoir for further processing is not subject to the deer slaughter levy.
Deer slaughter levy rates
The deer slaughter levy comprises NRS testing and research and development (R&D), as shown in the table below:
| Deer slaughter levy rates | |||
|---|---|---|---|
| NRS | R&D | TOTAL | |
| Deer slaughter – hot dressed | 6 cents per kilogram | 2 cents per kilogram | 8 cents per kilogram |
| Deer slaughter – cold dressed | 6 cents per kilogram | 2.06 cents per kilogram | 8.06 cents per kilogram |
| Deer slaughter – weight not determined | $2.40 per head | $1.20 per head | $3.60 per head |
GST is not applied to Australian Government levies.
The deer slaughter levy for hot dressed and cold dressed carcase is calculated per kilogram of the dressed carcase weight (the hot dressed carcase weight or cold dressed carcase weight, as applicable).
Levy rate of $3.60 for ‘Deer slaughter – weight not determined’ is calculated as the sum of the following:
- NRS levy of $2.40 per head where carcase weight is not determined; and
- R&D levy of 2 cents per kilogram multiplied by deemed weight of 60 kilograms per carcase ($1.20 per head).
Hot and cold dressed carcase
The hot dressed carcase weight means the weight of the dressed carcase of a slaughtered deer that is determined by weighing the carcase within two (2) hours after its slaughter.
Example: For a hot dressed carcass weight of 60 kilograms, the amount of levy payable is $4.80.
The cold dressed carcase weight is defined as the weight of the dressed carcase of a slaughtered deer that is determined by weighing the carcase 2 hours or more after its slaughter.
For a cold dressed carcase, the research and development levy rate per kilogram applicable is the prescribed amount of 2 cents per kilogram multiplied by 1.03.
Example: For a cold dressed carcase weight of 60 kilograms, the amount of levy payable is $4.836.
The dressed carcase of a slaughtered deer means the body of the deer after:
- Bleeding, skinning and the removal of the internal digestive, respiratory, excretory, reproductive and circulatory organs
- Minimum trimming (as required by the appropriate inspecting authority under any law of the Commonwealth, or of a State or Territory) for the carcase to be passed as being fit for human consumption
- Removal of the head (severed between the occipital bone and the first cervical vertebra)
- Feet (severed between the knee joint (carpus and metacarpus) and the hock joint (tarsus and metatarsus))
- So much of the tail as is longer than five (5) coccygeal vertebrae
- Thick skirt (by separating the connective tissue as close to the bodies of the lumbar vertebrae as possible)
- Kidney, the kidney knob and the pelvic channel fat, and
- In the case of a doe—the udder, or the udder and the cod fat, and
- In the case of a stag—the penis and testes.
For calculation of the R&D levy, if neither a hot nor cold dressed carcase weight is determined, the carcase weight is taken to be 60 kilograms – deemed weight.
A producer, the person who owns the deer at the time of slaughter, is liable to pay the levy.
If you are a processor who processes deer in a month you must lodge a return and make a payment to the department.
A processor is defined as the proprietor of 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.
A producer of deer is not liable to pay the deer slaughter levy where the carcases are condemned or rejected as being unfit for human consumption, under a law of the Commonwealth or of a State or Territory.
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 manual deer slaughter return form.
IMPORTANT: If you pay your levy late you will incur a penalty that is calculated at a compounding rate of 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.
Monthly returns and payments
Monthly returns and payments must be submitted to the department within 28 days after the end of the month in which the slaughter took place.
Example: for the month of January, the return and payment are due to the department on or before 28 February.
As a processor who processed deer in a month, your return for a month must state, in respect of the month:
- Your personal details, including:
- Full name
- Business or residential address, not the address of a post office box or post office bag
- Post office box or post office bag, and
- Australian Business Number (ABN), or if you are a company the Australian Company Number (ACN)
- Period to which the return relates
- Number of deer slaughtered at the abattoir in the month
- Carcase weight of the deer and the basis upon which the carcase weight is determined
- Number of deer slaughtered where weight was not determined
- Amount of levy payable/paid.
For transactions from 1 January 2023, your return must also include, for each producer:
- Person’s full name, address, contact details (email and/or phone number), and ABN, if any, and if the person is a company and does not have an ABN – its CAN
- Quantity of deer slaughtered
- Hot or cold dressed carcase weight
- Number of deer slaughtered where weight was not determined
- Total amount of levy payable/paid.
As a processor who processed deer in a month, you must keep records for 5 years, setting out for that month, the:
- Number and carcase weight of deer slaughtered
- Amount of levy payable
- Amount of levy paid
- Details for each person on whose behalf deer were slaughtered, the persons:
- Full name, business or residential address (not the address of a post office box or post office bag), and ABN, if any, or if the person is a company and does not have an ABN—its ACN.
The deer slaughter levy is provided for under the:
National Residue Survey (Excise) Levies Act 1998
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@aff.gov.au or call us on 1800 020 619.