Why is there a levy on dried fruit?
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 dried fruits levy funds Horticulture Innovation Australia Limited (HIAL) dried fruits research and development (R&D). To find out more, visit Horticulture Innovation Australia Limited.
What is the levy payable on?
Levy is payable on dried fruits received for processing.
Dried fruits are separated into two categories:
- dried tree fruits—dried apricots, dried pears, dried peaches, dried nectarines and dried plums (prunes)
- dried vine fruits—dried grapes.
Who pays the levy? Who submits returns?
The producer is liable to pay the levy. See 'General information and definitions'.
The processor (the proprietor of the establishment where the dried fruits are processed) must pay levy and submit all return forms to the Department of Agriculture - Levies on behalf of the producer. The processor can recover the amount of levy paid from the producer, by offset or otherwise.
Download a return form or contact your Department of Agriculture - Levies state office.
What is the levy rate on dried fruit?
Dried tree fruits (other than prunes): $32 per tonne
Dried plums (prunes): $13 per tonne
Dried vine fruits: $11 per tonne.
Rates are current as at 1 October 2013.
Australian Government levies exclude GST.
Are there any exemptions from this levy?
No exemptions apply.
When is the payment due?
The return together with payment must be submitted to the Department of Agriculture - Levies on or before 30 November of the next levy year*. For example, the return and payment for the levy year—that is, 1 October 2012 to 30 September 2013—are due on or before 30 November 2013.
General information and definitions
The levy rate is calculated per tonne.
# A 'producer' is:
- the first person who receives dried fruits for processing at a processing establishment under an arrangement with the grower of those fruits that requires the first person to sell the processed fruits
- in the absence of an arrangement of the kind above, the grower of the dried fruits received for processing at the establishment.
* A levy year for dried fruits begins on 1 October and ends on 30 September the next year.
What legislation covers this levy?
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 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 officer can release the names and addresses of levy payers to industry bodies and levy recipient organisations.
Download the legislation from www.comlaw.gov.au 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.