The Victorian Government has announced a temporary pause on livestock duty from 1 October 2025 to 30 September 2026. This pause applies to duty on cattle, sheep, goats and pigs. You do not need to lodge returns and pay duty to us during this period. Duties-Form-55 is unavailable during the temporary pause period.
Understanding livestock duty
How duty applies to livestock sales and who must lodge and pay.
Key information
When you sell livestock such as cattle, sheep, goats and pigs in Victoria, you pay duty on the sale. Duty applies to live animals and carcasses sold via saleyards, paddocks or over the hook.
There is a temporary pause on this duty from 1 October 2025 to 30 September 2026 due to the prolonged drought.
If you sell livestock yourself, you pay the duty directly. If an agent sells livestock for you, they pay the duty and pass the cost on to you.
Rates and calculations
Duty depends on the type of livestock:
- Cattle: Up to $5 per head.
- Calves (under 6 weeks): $0.15 each.
- Cattle carcasses: $0.90–$1.30 each.
- Sheep and goats: $0.35 each.
- Pigs: Up to $0.16 each.
For full details, see the current rates for the sale of livestock or use the livestock duty calculator.
Register, lodge and pay
Register
- If you sell livestock yourself, you register when you complete and lodge your first statement after a sale.
- Approved agents must complete the registration form.
See the list of approved agents.
Lodge
You must lodge a return or complete and lodge a statement by the 21st day of the month following the sale.
- If you sell livestock yourself, you complete and lodge your own statement.
- Approved agents lodge a return for all sales they handle. If no sales occur that month, agents must lodge a nil return.
Pay
Payment is due when you lodge your return or complete and lodge your statement. You can pay by credit card, BPAY, at a Westpac branch or by electronic funds transfer.
See your options to pay your livestock duty.