Rubus levy and charge

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

The rubus levy and charge was first introduced 1 July 2006. Rubus that is produced in Australia and sold by a producer or that is exported will attract a levy or charge. Horticulture Innovation Australia Limited is responsible for the expenditure of the rubus levy.

Rubus levy and charge rates

Rubus means raspberries, blackberries and hybrid brambles—for example, silvanberries, boysenberries, loganberries, youngberries and marionberries. Rubus does not mean strawberries, blueberries or ribes—for example, red currants, black currants, white currants and gooseberries.

Retail sale means rubus that is sold by a producer other than to a first purchaser, through a buying agent, selling agent, exporting agent or at a wholesale produce market.

The rubus levy is:

Rubus levy componentLevy Rate
Marketing2 cents per kilogram
Research and Development (R&D)10 cents per kilogram
TOTAL 12 cents per kilogram

The rubus levy and charge is calculated per kilogram. The rubus charge is not payable if the rubus levy has been paid prior to export. GST is not applied to Australian Government levies and charges.

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

The producer, the person who owns the rubus immediately after harvest is liable to pay the levy or charge.

If you are a producer and you sell your produce through an intermediary, such as a first purchaser, buying agent, selling agent or exporting agent, the amount of levy or charge 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 rubus—that is, you are the person who owns the rubus at the time of export, you must lodge a return and make a payment to the department.

Exemptions from paying the rubus levy and charge

A producer of rubus is not liable to pay the rubus levy if the rubus is sold by a producer by retail sale or the rubus is sold by the producer for processing. The rubus levy is also not payable if the rubus is processed by the producer.

How do I lodge a rubus 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 rubus 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 the quarters of March, June, September and December.

Example: for the quarter ending 30 September—if you bought, sold or exported potatoes in the months of July, August and September— your quarterly return and payment is due to the department on or before 28 October.

Annual return and payment

As a rubus levy and charge payer you may be eligible to lodge your return and make a payment to the department once a year, that is on or before 28 August in the next calendar year.

Example: the 2017 financial year return and payment must be made on or before 28 August 2018.

To be eligible for an annual return and payment, you must have reasonable grounds to believe that the total quantity of rubus which you are likely to deal in, in a financial year, would be less than $500. You must also make an application to the Secretary of the Department of Agriculture and Water Resources. If you would like to make an application please contact the department’s levies office in your state or territory.

What must be included in my return?

As a producer of rubus, your return for a quarter or levy year must include 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 rubus
  4. Amount of levy payable, and
  5. Amount of levy paid.

As an intermediary of rubus, your return for a quarter or levy year must include 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. ABN, or if you are a company the ACN
  2. Period to which the return relates
  3. Quantity of leviable and chargeable rubus
  4. Amount of levy and charge payable, and
  5. Amount of levy and charge paid.

As an exporter of rubus, your return for a quarter or levy year must include 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. ABN, or if you are a company the ACN
  2. Period to which the return relates
  3. Quantity of chargeable rubus
  4. Amount of charge payable, and
  5. Amount of charge paid.

What records do I need to keep?

As a producer of rubus, you must keep records for five (5) years setting out in respect of a quarter, the:

  1. Quantity of leviable rubus sold in the quarter
  2. Amount of levy payable on the rubus, and
  3. Amount of levy paid for the rubus.

As an intermediary of rubus, including as a first purchaser, buying agent or selling agent, you must keep records for five (5) years setting out in respect of a quarter, the:

  1. Quantity of leviable rubus bought or sold in the quarter
  2. Amount of levy payable on the rubus, and
  3. Amount of levy paid for the rubus.

As an exporter or exporting agent of rubus, you must keep records for five (5) years setting out in respect of a quarter, the:

  1. Quantity of rubus exported in the quarter
  2. Amount of charge payable on the rubus, and
  3. Amount of charge paid for the rubus.

Primary Industries Legislation

The rubus 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.

​​