Why is there a levy/export charge on macadamias?
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 macadamia levy and export charge funds Horticulture Innovation Australia Limited (HIAL) macadamia research and development (R&D) and marketing and National Residue Survey (NRS) testing. To find out more, visit Horticulture Innovation Australia Limited and Department of Agriculture - National Residue Survey.
What is the levy/export charge payable on?
Levy is payable on macadamia nuts produced in Australia where the producer either sells the product or uses it in the production of other goods.
Export charge is payable on macadamia nuts produced in and exported from Australia. No export charge is payable if domestic levy has already been paid on the product to be exported.
Who pays the levy/export charge? Who submits returns?
The producer (the person who owns the macadamia nuts immediately after harvest) is liable to pay the levy.
If the producer sells their produce through an intermediary, such as a first purchaser, buying agent, selling agent or merchant, the intermediary 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.
If the producer sells macadamia nuts by retail sale—for example, direct to the consumer at roadside stalls or through shed or farm gate sales—they must pay levy and submit all return forms directly to the Department of Agriculture - Levies.
The producer—that is, the person who owns the product at the time of export from Australia—is liable to pay the export charge and submit return forms to the Department of Agriculture - Levies.
If the producer exports the product through an exporting agent, the agent must pay the charge and submit all return forms to the Department of Agriculture - Levies on behalf of the producer. The agent can recover from the producer the amount of charge paid from the producer (the owner of the product at the time of export).
Download a return form or contact your Department of Agriculture - Levies state office.
What is the levy/export charge rate on macadamia nuts?
Dried kernel: 25.21 cents per kilogram.
Rates are current as at 1 October 2013.
Australian Government levies exclude GST.
Are there any exemptions from this levy/export charge?
Levy is not payable if the total levy/charge a person would be liable to pay in the levy year is less than $120.
From 12 February 2010 levy is not payable on macadamia nuts used in the production of oil and other products that are not for human consumption.
When is the payment due?
The return together with payment must be submitted to the Department of Agriculture - Levies within one month and 28 days of the end of the month in which the macadamia nuts were delivered, taken delivery of, processed, bought, sold or exported. For example, the return and payment for the month of July are due on or before 28 September.
General information and definitions
The levy/export charge rates are calculated per kilogram.
What legislation covers this levy/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 (Excise) Levies Act 1999
Primary Industries (Customs) Charges Act 1999
National Residue Survey (Excise) Levy Act 1998
National Residue Survey (Customs) Levy Act 1998
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 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.