Why is there a levy on ginger?
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 ginger levy funds Rural Industries Research and Development Corporation (RIRDC) ginger research and development (R&D). To find out more, visit RIRDC.
What is the levy payable on?
Levy is payable on fresh ginger, seed ginger and processing ginger produced and sold or processed in Australia.
Who pays the levy? Who submits returns?
The producer (the person who owns the ginger immediately after harvest) is liable to pay the levy.
The first purchaser, buying agent, selling agent, merchant or exporter collects the levy and must pay it and submit all return forms. The intermediary can recover from the producer the amount of levy paid.
Download a return form or contact your Department of Agriculture - Levies state office.
What is the levy rate on ginger?
Ginger: 0. 5% of the sale price.
Rates are current as at 1 October 2013.
Australian Government levies exclude GST.
Are there any exemptions from this levy?
Levy is not payable if a producer sells ginger by retail sale—that is, direct to the consumer through roadside stalls or shed or farm gate sales.
When is the payment due?
The return together with payment must be submitted to the Department of Agriculture - 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.
The return together with payment must be submitted to the Department of Agriculture - Levies on or before 28 August in the next levy year. For example, the return and payment for the 2012-13 levy year* are due on or before 28 August 2013.
Seed ginger producers who sell to other ginger producers must submit returns annually.
A first purchaser, buying agent, selling agent, processor or producer may apply through the Department of Agriculture - Levies for an exemption from the requirement to lodge quarterly returns for a levy year* if they have reasonable grounds to believe that the levy/export charge payable will be less than $200. If the Department of Agriculture - Levies grants an exemption, they must lodge returns annually.
Please contact your Department of Agriculture - Levies state office for an application for exemption form or for more information on annual returns.
General information and definitions
The levy rates are calculated per tonne.
A 'retail sale' is a sale by the producer of the ginger direct to the consumer—that is, at a roadside stall or by shed or farm gate sale—and not to a first purchaser, processor, through an agent or at a wholesale produce market.
*A levy year is a financial year—that is, 1 July to 30 June.
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.