Pig slaughter levy

A producer, the person who owns the pigs at the time of slaughter is liable to pay the levy.

A processor must lodge a return and make a payment to the department if in a month the processor slaughtered pigs for sale for human consumption. The processor can recover from the producer the amount of levy paid, by offset or otherwise.

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.

The pig slaughter levy is not payable on the slaughter of pigs that are not for sale for human consumption.

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 pig slaughter return form.

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.

Monthly returns and payments

Monthly returns and payments must be lodged with 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 slaughtered pigs 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. Full name and business address of the abattoir, not the address of a post office box or post office bag
4. Number of pigs slaughtered
5. Number of pigs condemned, and
6. Total amount of levy payable/paid for the pigs.

Note: A person who, during the month, causes pigs to be slaughtered at an abattoir of which another person is the proprietor must, if requested in writing by the proprietor, give to the proprietor a statement setting out the information required to be recorded by the person in a return.

As a processor who slaughtered pigs in a month, you must keep records for five (5) years, setting out for each month, the:

1. Number of pigs slaughtered on each day of the month
2. Total number of pigs slaughtered
3. Total number of pigs condemned on each day of the month, and
4. Total number of pigs condemned.

The pig slaughter levy is provided for under, the:

National Residue Survey (Excise) Levy 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.