Papaya levy and charge

​​​​​​IMPORTANT—you can lodge your papaya return o​nline.

The papaya levy and charge was first introduced 1 January 2004. Papayas that are produced in Australia and used by the producer in the production of other goods, sold by a producer or that are exported will attract a levy or charge. Horticulture Innovation Australia Limited is responsible for the expenditure of the papaya levy and charge.

Papaya levy and charge rates

Papaya is defined as a fruit of the tree Litchi chinensis.

A process in relation to papaya does not include cleaning, sorting, grading, packing and fruit conditioning operations, including storage and ripening.

Retail sale means a sale of papaya by a producer except a sale to a first purchaser or through a buying agent, selling agent, exporting agent or at a wholesale produce market.

The papaya levy and charge rate comprises marketing and research and development (R&D), as shown in the table below:

PapayaMarketingR&D TOTAL
Fresh - domestic and export1 cent per kilogram1 cent per kilogram 2 cents per kilogram
Processing-0.25 cents per kilogram 0.25 cents per kilogram

The papaya levy and charge rate is calculated per kilogram. The charge on fresh papaya is not payable if the levy has already been applied to the fresh papaya prior to export. GST is not applied to Australian Government levies and charges.

Do I need to lodge a return and make a payment?

A producer of papaya, the person who owns the papaya immediately after harvest is liable to pay the levy.

If you produce papaya and sell your papaya by retail sale and the total quantity that you have sold amounts to greater than $50 of levy in a financial year, you must lodge a return and make a payment to the department.

If you produce and sell your papaya through an intermediary, including a first purchaser, buying agent, selling agent, exporting agent or a processor, the amount of levy they pay to the department on your behalf can be recovered from you by offset or otherwise.

If you are an intermediary, including a first purchaser, buying agent, selling agent, exporting agent or a processor who processed papaya, you must lodge a return and make a payment to the department. You can recover from the producer the amount of levy paid to the department, by offset or otherwise.

If you export fresh papaya—that is, you are the person who owns the fresh papaya at the time of export, you must lodge a return and make a payment to the department.

Exemptions from paying the papaya levy

A producer of papaya is not liable to pay the levy if the total quantity of papaya sold by retail sale in a financial year amounts to less than $50 of levy.

How do I lodge a papaya return?

You must register with the department to receive a unique LRS number before you can lodge your first return.

To lodge your return online, access Levies Online. Alternatively, you can complete a manual horticulture return form.

Return and payment dates

IMPORTANT: If you pay your levy or charge late you will incur a penalty that is calculated daily at a compounding rate of 2 per cent of the unpaid amount each month, including any penalties you have already accrued until you have paid the outstanding amount in full.

The papaya levy and charge is based on a financial year.

Quarterly returns and payments

Quarterly returns and payments must be lodged with the department within 28 days of the end of March, June, September and December.

Example: for the quarter ending 30 June – if you bought, sold, exported or processed papaya in the months of April, May and June – your quarterly return is due on or before 28 July.

Annual return and payment

A producer who sold leviable papaya by retail sale in a financial year must lodge a return and make a payment to the department once a year, that is on or before 28 August in the next financial year.

Example: the 2016-17 annual return and payment must be made on or before 28 August 2017.

What must be included in my return?

As a producer of papaya, your return for a quarter or levy year must set out for that quarter or levy year:

  1. Your personal details, including:
    1. Full name
    2. Business or residential address, not the address of a post office box or post office bag
    3. Post office box or post office bag, and
    4. Australian Business Number (ABN), or if you are a company the Australian Company Number (ACN)
  2. Period to which the return relates
  3. Quantity of leviable papayas used or sold
  4. Amount of levy payable for each of those quantities
  5. Total amount of levy payable, and
  6. Total amount of levy paid.

As an intermediary of papaya, including as a first purchaser, buying agent, selling agent, exporting agent or a processor, your return for a quarter must set out for that quarter:

  1. Your personal details, including:
    1. Full name
    2. Business or residential address, not the address of a post office box or post office bag
    3. Post office box or post office bag, and
    4. ABN, or if you are a company the ACN
  2. Period to which the return relates
  3. Quantity of papayas bought, sold, exported or processed
  4. Amount of levy and charge payable for each of those quantities
  5. Total amount of levy and charge payable, and
  6. Total amount of levy and charge paid.

As an exporter of papaya, your return for a quarter must set out for that quarter:

  1. Your personal details, including:
    1. Full name
    2. Business or residential address, not the address of a post office box or post office bag
    3. Post office box or post office bag, and
    4. ABN, or if you are a company the ACN
  2. Period to which the return relates
  3. Quantity of chargeable papaya exported
  4. Amount of charge payable for each of those quantities
  5. Total amount of charge payable, and
  6. Total amount of charge paid.

What records do I need to keep?

As a producer of papaya, you must keep records for five (5) years showing for each quarter or levy year, the:

  1. Quantity of papayas sold by retail sale
  2. Amount of levy payable for the papayas, and
  3. Amount of levy paid for the papayas.

As an intermediary of papaya, including as a first purchaser, buying agent, selling agent or exporting agent, you must keep records for five (5) years showing for each quarter, the:

  1. Quantity of papayas bought, sold, exported or processed
  2. Amount of levy and charge payable for each of those quantities
  3. The total amount of levy and charge payable, and
  4. The total amount of levy and charge paid.

As an exporter of papaya, you must keep records for five (5) years showing for each quarter, the:

  1. Quantity of leviable papayas exported
  2. Amount of charge payable for the papayas, and
  3. Amount of charge paid for the papayas.

Primary Industries Legislation

The papaya levy and charge is provided for under the:

Primary Industries (Excise) Levies Act 1999

Primary Industries (Customs) Charges Act 1999, and

Primary Industries Levies and Charges Collection Act 1991.

This information is a guide only. If you are required to lodge a return and make a payment to the department it is your responsibility to remain aware of your obligations under legislation.

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