Why is there an export charge on fodder export?
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 fodder export charge funds
Rural Industries Research and Development Corporation (RIRDC) export fodder research and development (R&D).
What is the export charge imposed on?
Export charge is imposed on fodder (intended to be used for animal feed) produced in and exported from Australia.
Who pays the export charge? Who submits returns?
The producer – that is, the person who owns the chargeable fodder immediately before the export in respect of which the charge is imposed – 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 producer must also pay the charge and submit all return forms to the Department of Agriculture and Water Resources - Levies.
Download a return form or contact your Department of Agriculture and Water Resources - Levies state office.
What is the export charge rate on fodder export?
Fodder export charge: $0.50 per tonne.
Rates are current from
1 July 2016.
Australian Government levies exclude GST.
Are there any exemptions from this export charge?
Export charge is not imposed on exported fodder if the total quantity of exported fodder in a quarter is less than 250 tonnes.
When is the payment due?
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 September—that is, for the months of July, August and September—are due on or before 28 October.
General information and definitions
The export charge rate is calculated per tonne.
‘fodder’ is defined as hay (including but not limited to oaten hay, Lucerne hay and wheaten hay) and straw (including but not limited to cereal straw) that are produced in Australia intended to be used for animal feed – does not include chaff, extruded fodder products or silage.
A levy year for fodder export is a financial year—that is, 1 July to 30 June.
What legislation covers this 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 (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.