Chestnuts levy information

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

Why is there a levy/export charge on chestnuts?​

The Australian Government introduces levies and export charges at the request of industry. These levies variously fund research and development, marketing, residue testing, plant and animal biosecurity programs and emergency responses for industry.

The chestnut levy and export charge funds Horticulture Innovation Australia Limited (HIAL)​ chestnut research and development (R&D) and marketing, and Plant Health Australia (PHA) programs.  To find out more, visit Horticulture Innovation Australia Limited​.

What is the levy/export charge payable on?

Levy is payable on chestnuts produced in Australia where the producer either sells the product or uses it in the production of other goods.

Export charge is payable on chestnuts produced in and exported from Australia. No export charge is payable if domestic levy has already been paid on the product to be exported.

Who pays the levy/export charge? Who submits returns?

The producer (the person who owns the chestnuts immediately after harvest) is liable to pay the levy.

If the producer sells their produce through an intermediary, such as a first purchaser, buying agent, selling agent or merchant, the intermediary must pay levy and submit all return forms on behalf of the producer. The intermediary can recover from the producer the amount of levy paid, by offset or otherwise.

If the producer sells chestnuts by retail sale—for example, direct to the consumer at roadside stalls or through shed or farm gate sales—they must pay levy and submit all return forms directly to the Department of Agriculture and Water Resources - Levies.

For the export charge, the producer is the person who owns the product at the time of export from Australia. That person is liable to pay the export charge and submit return forms to the Department of Agriculture and Water Resources - Levies.

If the producer exports the product through an exporting agent, the agent must pay the charge and submit all return forms to the Department of Agriculture and Water Resources - Levies on behalf of the producer. The agent can recover from the producer the amount of charge paid from the producer (the owner of the product at the time of export).

Download a return form or contact your Department of Agriculture and W​ater Resources - Levies state office.

What is the levy/export charge rate on chestnuts?

 

Current Levy Rate
(up to 31 December 2015)

New Levy Rate
(commencing 1 January 2016)

Total levy

10 cents per kilogram

11 cents per kilogram

Distribution of levy

5 cents for Marketing
4.5 cents for R&D
0.5 cent for PHA

5 cents for Marketing
4.5 cents for R&D
0.5 cent for PHA
1 cent for EPPR

Australian Government levies exclude GST.

Are there any exemptions from this levy/export charge?

Levy is not payable if the producer sells chestnuts by retail sale—that is, direct to the consumer through roadside stalls or shed or farm gate sales—and sells less than 500 kilograms ($50 levy equivalent) in a levy year.

When is the payment due?

Quarterly returns

The return together with payment must be submitted to the Department of Agriculture and Water Resources - Levies within 28 days of the end of the quarters of March, June, September and December. For example, the return and payment for the quarter ending 30 June—that is, for the months of April, May and June—are due on or before 28 July.

Annual returns

A person may apply through the Department of Agriculture and Water Resources - Levies for an exemption from the requirement to lodge quarterly returns if they have reasonable grounds to believe that the total amount of levy on chestnuts that are likely to pay in a levy (financial) year will not exceed $500. If the Department of Agriculture and Water Resources - Levies grants an exemption, they must lodge returns annually.

The return together with payment must be submitted to the Department of Agriculture and Water Resources - Levies on or before 28 August in the next levy (financial) year. For example, the return and payment for 2015-16—that is, 1 July 2015 to 30 June 2016—must be lodged by 28 August 2016.

Please contact your the Department of Agriculture and Water Resources - Levies state office for an application for exemption form or for more information on annual returns.

General information and definitions

The levy/export charge rates are calculated per kilogram.

A 'retail sale' is a sale by the producer of the chestnuts direct to the consumer—that is, at a roadside stall or by shed or farm gate sale—and not to a first purchaser or through an agent.

What legislation covers this levy/export charge?

A legislative framework of imposition, collection and disbursement legislation authorises and supports Australia’s primary industries levies system. These are the relevant Acts:

Primary Industries (Excise) Levies Act 1999

Primary Industries (Customs) Charges Act 1999

Primary Industries Levies and Charges Collection Act 1991

Please note that, under section 27 of the Primary Industries Levies and Charges Collection Act 1991, an authorised Department of Agriculture and Water Resources officer can release the names and addresses of levy payers to industry bodies and levy recipient organisations.

Download the legislation from ComLaw or call CanPrint Information Services on 02 6293 8383 to purchase a copy.

This information sheet is a guide only and does not substitute for the relevant legislation.

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