Why is there a levy charge on rice?
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 rice levy funds Rural Industries Research and Development Corporation (RIRDC) rice research and development (R&D) and Plant Health Australia (PHA) plant health programs. To find out more, visit RIRDC and the Plant Health Australia website.
What is the levy payable on?
Levy is payable on rice (Oryza sativa) produced in Australia and delivered to a processor.
Who pays the levy? Who submits returns?
The producer (the person who owns the rice immediately after harvest) is liable to pay the levy.
The processor must pay levy and submit all return forms to the Department of Agriculture - Levies on behalf of the producer. The processor can recover from the producer the amount of levy paid, by offset or otherwise.
Download a return form or contact your Department of Agriculture - Levies state office.
What is the levy rate on rice?
Rice: $3 per tonne.
Rates are current as at 1 October 2013.
Australian Government levies exclude GST.
Are there any exemptions from this levy?
No exemptions apply.
When is the payment due?
The return together with payment must be submitted to the Department of Agriculture - Levies within 28 days of the end of the half-yearly period in which the rice was delivered. For example, the returns and payments are due on or before:
- 28 July for rice delivered between 1 January and 30 June (June period)
- 28 January for rice delivered between 1 July and 31 December (December period).
General information and definitions
The levy rate is calculated per tonne.
A levy year is a calendar year—that is, 1 January to 31 December.
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 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.