Citrus levy and charge

Who collects and pays

The levy or charge may be paid directly to us or via a third party (collection agent). This depends on the first transaction after the citrus are harvested.

Paid directly to us

The levy is paid by the person who owns the citrus immediately after harvest. We call this person the levy payer.

The charge is paid by the person who exports the citrus from Australia. We call this person the charge payer.

The levy or charge payer pays directly to us as part of a return if they sold citrus by retail sale, processed or exported the citrus themselves.

Collected and paid via a third party (collection agent)

The levy or charge is collected by the person associated with the first sale or export of the citrus, or who processed them on behalf of the levy payer. We call this person the collection agent.

The collection agent can be the:

• selling agent, or if no selling agent is involved, buying agent or business purchaser
• exporting agent, or
• person who processed the citrus for the levy payer.

This person deducts or recovers the levy or charge from the levy or charge payer and then pays that amount to us as part of a return.

Rates

GST is not applied to Australian Government levies and charges.
See full details of the levy and charge rates.

Return and payment dates

Quarterly

Quarterly returns and payments are for citrus sold (other than by retail sale) or exported.

Return and payment must be received by:

• 30 April (January to March quarter)
• 31 July (April to June quarter)
• 31 October (July to September quarter)
• 31 January (October to December quarter)

Example: For citrus sold (other than by retail sale) or exported in the January to March quarter in a calendar year, the return and payment must be received by 30 April in the same calendar year.

You may not need to lodge a quarterly return.

You can apply to lodge an annual return if you believe the total amount of levy or charge you will (or will be likely to) pay a levy, charge or both for a calendar year will be less than $1,000 (GST exclusive).

To apply for an annual return and payment, contact the levies team in your state or territory.

Annual

Annual returns and payments are for citrus sold by retail sale or processed in a calendar year, or where we have approved your application to lodge and pay once a year.

Return and payment must be received by:

• Last day of February in the next calendar year

For citrus sold by retail sale or processed in a calendar year, or where we have approved your application to lodge and pay annually, the return and payment must be received by the last day of February in the next calendar year.

How to lodge a return

You can lodge your return via Levies Online.

After you log in:

• select the return type and period
• complete the information
• lodge your return
• make payment to us by electronic funds transfer (EFT) or cheque.

Lodge via Levies Online

If you can’t use Levies Online

To lodge a manual return:

• download and complete the horticulture return form
• email or post your return
• make payment to us by electronic funds transfer (EFT) or cheque.

Return information

Citrus is part of the:

• Horticulture Quarterly Return
• Horticulture Annual Calendar Year Return

To lodge a return, you will need to know the: 

• type of citrus in boxes, containers or other
• quantity (tonnes, kilograms or boxes) of citrus sold, processed or exported
• amount of levy and charge payable for each type.

You must keep records of these details for five (5) years. This must be set out for each financial year and include details of each transaction.

Who uses this levy and charge

Recipient bodies for the citrus levy and charge are:

• Horticulture Innovation Australia Limited
• Plant Health Australia

Definitions

Business purchaser

A person who buys products, goods or services from levy payers while carrying on a business (including as a processor or feedlot operator).

Citrus

Fruit of any species of the genus Citrus or the genus Fortunella or any hybrid between, or within, either of those genera.

This includes the fruit of plants commonly known as:

• Calomindin
• Citrons
• Cumquats
• Grapefruit
• Lemons
• Limes
• Mandarins
• Oranges
• Pummellos (pomelos)
• Sevilles
• Tangelos
• Tangerines
• Tangors.

Citrus box

A container of a kind used in the Australian horticultural industry for packing citrus and known in that industry as a bushel box or 30 litre box.

One (1) unit

For citrus packed in citrus boxes — each box is 1 unit.

For grapefruit not packed in citrus boxes — each 16.67kg is 1 unit.

For all other citrus not packed in citrus boxes (not grapefruit) — each 20kg is 1 unit.

Process

This does not include cleaning or washing, brushing, sorting, grading, packing, storage, transport, delivery, and fruit conditioning operations, including ripening.

Retail sale

A sale by a person other than to a business purchaser (whether bought directly or through a selling agent or buying agent or both).

Primary industries legislation

This information is a guide only. You must be aware of your obligations under relevant levy and charges laws.

This includes:

• Primary Industries (Excise) Levies Act 2024
• Primary Industries (Customs) Charges Act 2024
• Primary Industries Levies and Charges Collection Act 2024

See more on levy and charge laws.

Stay updated

Check latest updates in our levy notices.