The persimmons levy and charge was first introduced 1 July 2004. Persimmons that are produced in Australia and used by the producer in the production of other goods or 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 persimmons levy and charge.
Persimmons levy and charge rates
Retail sale means a sale of persimmons 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 persimmons levy and charge rate comprises marketing and research and development (R&D), as shown in the table below:
| Levy component | Persimmon levy and charge rate |
|---|
| Marketing | 2.50 cents per kilogram |
| R&D | 3.75 cents per kilogram |
|
TOTAL |
6.25 cents per kilogram |
The persimmons levy and charge rate is calculated per kilogram. The persimmons charge is not payable if the levy has already been applied to the persimmons 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 persimmons, the person who owns the persimmons immediately after harvest is liable to pay the levy.
If you produce and sell your persimmons by retail sale and the total quantity that you have sold is equal to or greater than $100 of levy in a financial year, you must lodge a return and make a payment to the department.
If you produce persimmons and sell your persimmons through an intermediary, 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 or exporting agent, 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 persimmons—that is, you are the person who owns the persimmons at the time of export, you must lodge a return and make a payment to the department.
Exemptions from paying the persimmons levy and charge
A producer is not liable to pay the persimmons levy if the total quantity of persimmons that are sold by retail sale amounts to less than $100 of levy in a financial year.
How do I lodge a return for persimmons
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 persimmons 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 or exported persimmons 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 persimmons 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 persimmons, your return for a quarter or levy year must set out for that quarter or levy year:
- Your personal details, including:
- Full name
- Business or residential address, not the address of a post office box or post office bag
- Post office box or post office bag, and
- Australian Business Number (ABN), or if you are a company the Australian Company Number (ACN)
- Period to which the return relates
- Quantity of leviable persimmons sold by retail sale or otherwise
- Amount of levy payable on the persimmons, and
- Amount of levy paid on the persimmons.
As an intermediary of persimmons, including as a first purchaser, buying agent, selling agent, exporting agent or processor, your return for a quarter must set out for that quarter:
- Your personal details, including:
- Full name
- Business or residential address, not the address of a post office box or post office bag
- Post office box or post office bag, and
- ABN, or if you are a company the ACN
- Period to which the return relates
- Quantity of persimmons bought, sold or exported
- Amount of levy and charge payable for each of those quantities, and
- Amount of levy and charge paid for each of those quantities.
As an exporter of persimmons, your return for a quarter must set out for that quarter:
- Your personal details, including:
- Full name
- Business or residential address, not the address of a post office box or post office bag
- Post office box or post office bag, and
- ABN, or if you are a company the ACN
- Period to which the return relates
- Quantity of persimmons exported
- Amount of charge payable on the persimmons, and
- Amount of charge paid on the persimmons.
What records do I need to keep?
As a producer of persimmons, you must keep records for five (5) years showing for each quarter or levy year, the:
- Quantity of persimmons sold by retail sale or otherwise
- Amount of levy payable, and
- Amount of levy paid.
As an intermediary of persimmons, including as a first purchaser, buying agent, selling agent, exporting agent or a processor, you must keep records for five (5) years showing for each quarter, the:
- Quantity of persimmons bought, sold or exported
- Amount of levy or charge payable, and
- Amount of levy or charge paid.
As an exporter of persimmons, you must keep records for five (5) years showing for each quarter, the:
- Quantity of persimmons exported
- Amount of charge payable, and
- Amount of charge paid.
Primary Industries Legislation
The persimmons 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.