What is livestock duty?
In Victoria, livestock is mostly sold at saleyard auctions, paddock or over-the-hook sales.
Duty must be paid with all methods of selling cattle, sheep, goats or pigs on a monthly per-head or carcass basis.
Cattle include bulls, cows, oxen, steers, heifers, bison and buffalo.
If you are a vendor selling on your own behalf, you must pay duty via a statement directly to us. If you sell through an approved agent, they pay the duty to us but pass the cost on to you.
When do you pay?
Duty must be paid to us by the 21st of each month. If there is no liability for the month, a nil return must be lodged.
What are the duty rates?
Duty is 5 cents ($0.05) for every $20, or part of $20, of the sale price for one head of cattle sold singly, or the total amount of the sale price for any number of cattle sold in one lot.
The maximum duty for any one head of cattle (sold singly or as part of a lot) is $5.
Each carcass weighing up to and including 250kg attracts duty of 90 cents ($0.90).
Each carcass weighing more than 250kg attracts duty of $1.30.
Calves (any cattle less than six weeks of age)
Duty is 15 cents ($0.15) a head.
Sheep and goats
Duty is 19 cents ($0.19) for each sheep or goat, or each carcass, sold from 1 January 2021 and then:
- 27 cents ($0.27) from 1 January 2022, and
- 35 cents ($0.35) from 1 January 2023.
Prior to 1 January 2021, the rate was 12 cents ($0.12).
Duty is 2 cents ($0.02) for every $5 or part of $5 of the sale price for one pig or carcass sold singly, or the total amount of the sale price for any number of pigs or carcasses sold in one lot.
The maximum duty for any one pig or carcass (sold singly or as part of a lot) is 16 cents ($0.16).
Reference our list of approved livestock agents.
Last modified: 19 September 2023