IMPORTANT—You can lodge your annual olive return form online.
Why is there a levy on olives?
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 olives levy funds Horticulture Innovation Australia Limited (HIAL) olives research and development (R&D)and Plant Health Australia (PHA) plant health programs. To find out more, visit Horticulture Innovation Australia Limited and Plant Health Australia.
What is the levy payable on?
Levy is payable on olives that are produced in Australia and either sold by the producer or used by the producer in the production of other goods.
Who pays the levy? Who submits returns?
The levy is payable by the producer (the grower) of the olives.
Where a producer has their produce processed by an intermediary (a processor) or sells their produce through an intermediary, such as a first purchaser, buying agent, selling agent or processor, the intermediary must pay levy and submit the return form on behalf of the producer.
The intermediary can recover the amount of levy paid from the producer, by offset or otherwise.
What is the levy rate on olives?
Olives: $3.10 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 if a producer sells olives by retail sale or processes them into olive oil or table olives if the total amount of levy that the producer would be liable to pay in the levy year would be less than $100.
When is the payment due?
The olive levy year begins on 1 October and ends on 30 September the next year. The return together with payment must be submitted on or before 28 October in the next levy year. For example, the return and payment for the 2013–14 levy year (1 October 2013 to 30 September 2014) must be lodged by 28 October 2014.
General information and definitions
The levy rate is calculated per tonne.
A 'retail sale' is a sale by the producer of the olives direct to the consumer—that is, at a roadside stall or by shed or farm gate sale—and not to a first purchaser, processor or exporter or through a selling agent, buying agent or exporting agent.
A levy year is 1 October to 30 September the following 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 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.