Why is there a levy/charge on rubus?
The Australian Government can introduce a levy and export charge at the request of industry. The funds received from a levy and export charge can be directed to research and development, marketing, residue testing, plant and animal biosecurity programs and emergency responses.
The rubus levy and export charge funds rubus research and development and marketing programs through Horticulture Innovation Australia Limited. To find out more, visit the Horticulture Innovation Australia Limited website.
What is the levy/charge payable on?
The rubus levy is payable on rubus produced in Australia where the producer sells the product to a first purchaser, through a selling agent, buying agent or exporting agent or at a wholesale produce market.
The rubus export charge is payable on rubus produced in and exported from Australia. No export charge is payable if the levy has already been paid on the product to be exported.
Rubus includes raspberries, blackberries and hybrid brambles—for example, silvanberries, boysenberries, loganberries, youngberries and marionberries.
Rubus does not include strawberries, blueberries or ribes—for example, red currants, black currants, white currants and gooseberries.
Who pays the levy/export charge? Who submits returns?
The producer (the person who owns the rubus immediately after harvest) is liable to pay the levy or export charge. Information about how to submit your levy return and make a payment.
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 exports the product through an exporting agent, the agent must pay the charge and submit all return forms to the Department of Agriculture and Water Resources - Levies on behalf of the producer. The agent can recover from the producer (the owner of the product at the time of export) the amount of charge paid.
What is the levy/charge rate on rubus?
Rubus: 12 cents per kilogram.
Rates are current as at 1 October 2013.
Australian Government levies and charges exclude GST.
Are there any exemptions from this levy/export charge?
The rubus levy and export charge is not payable if the rubus is:
- sold by the producer by retail sale
- sold by the producer for processing
- processed by the producer.
When is the payment due?
The return together with payment must be submitted to the Department of Agriculture and Water Resources - Levies within 28 days of the end of the quarters of March, June, September and December. For example, the return and payment for the quarter ending 30 September—that is, for the months of July, August and September—are due on or before 28 October.
The return together with payment must be submitted to the Department of Agriculture and Water Resources - Levies on or before 28 August in the next levy (financial) year. For example, the return and payment for the 2015-16 levy (financial) year* are due on or before 28 August 2016.
A first purchaser, buying agent, selling agent, exporter, exporting agent or producer who sells rubus other than by retail sale may apply through the Department of Agriculture and Water Resources - Levies for an exemption from the requirement to lodge quarterly returns for a levy year if they have reasonable grounds to believe that the levy/export charge payable will be less than $500. If the Department of Agriculture and Water Resources - Levies grants an exemption, they must lodge returns annually.
Please contact your
Department of Agriculture and Water Resources - Levies state office for an application for exemption form or for more information on annual returns
General information and definitions
The rubus levy and export charge rates are calculated per kilogram.
A 'retail sale' is a sale by the producer of the rubus direct to the consumer—that is, at a roadside stall or by shed or farm gate sale—and not to a first purchaser, or through an agent or at a wholesale produce market.
*A levy year is a financial year—that is, 1 July to 30 June.
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
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 and Water Resources 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 +61 2 6293 8383 to purchase a copy.
This information sheet is a guide only and does not substitute for the relevant legislation.