Almonds levy and charge

​​​​​​​​​​​IMPORTANT—You can lodge your almond return online.

The almonds levy and charge was first introduced 1 January 1998. Almonds that are produced in Australia and sold by a producer or that are exported will attract a levy or charge. Horticulture Innovation Australia Limited and Plant Health Australia are responsible for the expenditure of the almonds levy and charge.

Almonds levy and charge rates

Almonds means a nut of the almond tree or a hybrid of the almond tree that is generally accepted as an almond tree.

Retail sale of almonds means a sale of almonds by a producer except a sale to a first purchaser, buying agent, selling agent, exporting agent or an exporter.

The almonds levy and charge rate comprises Emergency Plant Pest Response (EPPR) and research and development (R&D), as set out in the table below:

AlmondsLevy/charge componentLevy/charge rate
(up to 30 September 2017)
New Levy/charge rate
(commencing 1 October 2017)
In shell - other than nonpareil variety R&D 1 cent per kilogram 1 cent per kilogram
EPPR $0.00 0.1 cent per kilogram
TOTAL1 cent per kilogram1.1 cents per kilogram
In shell - nonpareil variety R&D 1.5 cents per kilogram 1.5 cents per kilogram
EPPR $0.00 0.1 cent per kilogram
TOTAL1.5 cents per kilogram1.6 cents per kilogram
Shelled - all varieties R&D 2 cents per kilogram 2 cents per kilogram
EPPR $0.00 0.13 cents per kilogram
TOTAL2 cents per kilogram2.13 cents per kilogram

The almonds levy and charge rate is calculated per kilogram. The almonds charge is not payable if the levy has already been applied to the almonds prior to export. GST is not applied to Australian Government levies and charges.

Do I need to lodge a return and make a payment?

The producer of almonds, the person who owns the almonds immediately after harvest is liable to pay the levy.

If you produce and sell your almonds by retail sale you must lodge a return and make a payment to the department.

If you produce and sell your almonds through an intermediary, including a first purchaser, buying agent, selling agent or exporting agent, the amount of levy they pay to the department on your behalf can be recovered from you by offset or otherwise.

If you are an intermediary, including as a first purchaser, buying agent, selling agent or exporting agent, you must lodge a return and make a payment to the department. You can recover from the producer the amount of levy paid to the department, by offset or otherwise.

If you export almonds—that is, you are the person who owns the almonds at the time of export, you must lodge a return and make a payment to the department.

Exemptions from paying the almonds levy and charge

No exemptions apply to the almonds levy and charge.

How do I lodge an almonds return?

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 manual horticulture return form.

Return and payment dates

IMPORTANT: If you pay your levy or charge late you will incur a penalty that is calculated daily at a compounding rate of 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.

The almonds levy and charge is based on a financial year.

Quarterly returns and payments

Quarterly returns and payments must be lodged with the department within 28 days of the end of the quarters of March, June, September and December.

Example: for the quarter ending 30 September - if you bought, sold or exported almonds in the months of July, August and September, your quarterly return and payment is due to the department on or before 28 October.

What must be included in my return?

As a producer, your return for a quarter must include for that quarter:

  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. Whether the almonds are of the nonpareil variety
  4. Whether any of the almonds were sold in their shells or shelled
  5. Weight of each kind of almonds at the first point of sale, in kilograms
  6. Amount of levy or charge payable for each kind of almonds and
  7. Amount of levy or charge paid for each kind of almonds.

As an intermediary, including a first purchaser, buying agent, selling agent or exporting agent, your return for a quarter must include for that quarter:

  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. ABN, or if you are a company the ACN
  2. Period to which the return relates
  3. Whether the almonds are of the nonpareil variety
  4. Whether any of the almonds were bought or sold in their shells or shelled
  5. Weight of each kind of almonds at the first point of sale, in kilograms
  6. Amount of levy or charge payable for each kind of almonds and
  7. Amount of levy or charge paid for each kind of almonds.

As an exporter, your return for a quarter must include for that quarter:

  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. ABN, or if you are a company the ACN
  2. Period to which the return relates
  3. Whether the almonds are of the nonpareil variety
  4. Whether any of the almonds were exported in their shells or shelled
  5. Weight of each kind of almonds at the time of export, in kilograms
  6. Amount of charge payable for each kind of almonds and
  7. Amount of charge paid for each kind of almonds.

What records do I need to keep?

As a producer, first purchaser, buying agent, selling agent, exporting agent or an exporter you must keep records for five (5) years, setting out for each financial year, the:

  1. Whether the almonds are of the nonpareil variety
  2. Whether any of the almonds were bought, sold or exported in their shells or shelled
  3. Weight of each kind of almonds at the first point of sale, in kilograms
  4. Amount of levy or charge payable for each kind of almonds
  5. Amount of levy or charge paid for each kind of almonds
  6. Total amount of levy or charge payable for the almonds
  7. Total amount of levy or charge paid for the almonds, and
  8. For each person to whom almonds were sold, other than by retail sale, and for each person to whom almonds were bought or exported to, the persons:
    1. Full name
    2. Business or residential address (not the address of a post office box or post office bag), and
    3. ABN, if any, or if the person is a company and does not have an ABN, its ACN.

Primary Industries Legislation

The almonds levy and charge is provided for under the:

Primary Industries (Excise) Levies Act 1999

Primary Industries (Customs) Charges 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.

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