Important - You can lodge your
grape research return online.
Why is there a levy on grape research?
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 grape research levy funds
Australian Grape and Wine Authority (AGWA) grape research and development (R&D) and
Plant Health Australia (PHA) plant health programs.
What is the levy payable on?
Levy is payable on 'prescribed goods'* delivered to a processing establishment in Australia.
*See 'General information and definitions'.
Who pays the levy? Who submits returns?
The producer - that is, the person who owns the grapes immediately before delivery to a processing establishment after harvest or the person who grows the grapes and is the proprietor of the processing establishment where they are processed - is liable to pay the levy.
The proprietor of the processing establishment 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.
You can submit your return online. Alternatively,
download a return form or contact the
Department of Agriculture - Levies Adelaide office.
What is the levy rate on grape research?
Grapes: $2.00 per tonne.
The Department of Agriculture - Levies distributes the levy:
AGWA 198.4 cents per tonne
PHA 1.6 cents per tonne.
Rates are current as at 1 October 2013.
Australian Government levies exclude GST.
Are there any exemptions from this levy?
Levy is not payable on prescribed goods (fresh grapes, grape juice and dried grapes) processed at a processing establishment that receives less than 20 tonnes of prescribed goods in a levy year*.
Where an establishment processes, during a levy year*, 20 tonnes or more of fresh grapes and fresh grape equivalent, levy will be payable on all grapes processed at that establishment regardless of the tonnages supplied by individual growers or under contract.
Levy is not payable on grape juice delivered to a processing establishment if it was concentrated or extracted at another processing establishment or premises where the principal activity was the processing of prescribed goods (i.e. they have processed 20 tonnes or more of fresh grapes). Please contact the Department of Agriculture - Levies Adelaide office for assistance.
Levy is not payable on dried grapes where the Dried Fruits Levy is payable.
When is the payment due?
The return together with payment must be submitted to the Department of Agriculture - Levies on or before 30 September of the next year. For example, the return and payment for the 2012-13 levy year - that is, 1 July 2012 to 30 June 2013 - are due on or before 30 September 2013.
General information and definitions
The levy rate is calculated per tonne. To calculate levy rates on dried grapes and grape juice, you must convert the weight to fresh grape equivalent. Contact the Department of Agriculture - Levies Adelaide office for assistance.
'Prescribed goods' are:
- fresh grapes
- dried grapes
- grape juice, whether single strength or concentrated grapes or grape juice produced in Australia.
For grape juice and dried grapes, quantities must be converted to the fresh grape equivalent to accurately calculate the weight.
*A levy year for grape research 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 the
Comlaw website 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.