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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.

Lodge statement as a vendor or owner’s agent

Steps to complete your statement, lodge and pay duty for livestock.

Background information

The owner or owner’s agent must lodge a statement and pay duty on the sale of:

  • cattle, calves, sheep, goats and swine
  • carcasses of cattle, sheep, goats and swine.

You must complete your statement and pay by the 21st day of the month following the sale.

Approved agents must use a different process.

Step 1: Gather required information 

You need the following information to complete the statement:

  • The applicant’s personal and business details, including date of birth, address, trading name, Australian Business Number or Australian Company Number, and the details of any other owners.
  • The particulars of transactions, including the type of livestock and date of sale.

Refer to the form for specific instructions.

Step 2: Complete your statement

Complete and lodge the statement online.

Step 3: Make payment

You must pay the duty by electronic funds transfer to the payment details on your submission receipt.

Next steps

Once you have completed your return, you will receive a submission receipt via email.

We will contact you if your statement is incomplete or has errors (e.g. sales information or duty calculations).

Updated: 29 July 2026