Distressing footage appearing to show Australian cattle being bludgeoned to death with sledgehammers in Vietnam has sparked renewed calls to ban live cattle exports.

Animals Australia showed the footage filmed by undercover investigators to the ABC's 7.30 program.

"The animal is obviously desperate to get away and the slaughterman walks towards him with a sledgehammer to crush that into his skull," the organisation's chief investigator, Lyn White, said as she showed 7.30 the footage.

"In terms of trauma and terror and distress for the animals, I can't think of anything worse."