Strawberry levy information

​​​Why is there a levy on strawberries?

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 strawberry levy funds Horticulture Innovation Australia Limited (HIAL)​ strawberry research and development (R&D) and Plant Health Australia (PHA) programs. To find out more, visit Horticulture Innovation Australia Limited​​ and Plant Health Australia.

What is the levy payable on?

Levy is payable on strawberries produced in Australia where the producer either sells the product or uses it in the production of other goods.

Department of Agriculture - Levies presumes the number of strawberries produced in Australia from the number of strawberry runners purchased.

Who pays the levy? Who submits returns?

The producer (the person who grows the strawberries) is liable to pay the levy.

The producer must pay levy to the seller of the strawberry runners. This seller must pay levy and submit all return forms to the Department of Agriculture - Levies.

Download a return form or contact your Department of Agriculture - Levies state office.

What is the levy rate on strawberries?

Strawberries: $8 per 1000 strawberry runners (or part thereof).

Levy rates are current as at 1 October 2013.

Australian Government levies exclude GST.

Are there any exemptions from this levy?

Levy is not payable on strawberry runners purchased for the production of strawberries for personal use.

When is the payment due?

Quarterly returns

The return together with payment must be submitted to the Department of Agriculture - 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 June—that is, for the months of April, May and June—are due on or before 28 July.

General information and definitions

The levy rate is calculated per 1000 runners (or part there of).

Sellers of strawberry runners must inform purchasers—in an invoice or sale note—that they are liable to pay levy and of the levy amount payable and the date it must be paid by.

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.​