Sweet potatoes levy and export charge

Who collects and pays

The levy or export charge may be paid  via a third party (collection agent) or directly to us. This depends on whether there is a collection agent involved in the sale, processing or export of the sweet potatoes.

Collected and paid via a third party (collection agent)

The levy or export charge is collected by the person associated with the sale, processing or export of the sweet potatoes. We call this person the collection agent.

The collection agent can be the:

• selling agent, buying agent (if no selling agent is involved), or business purchaser (if no selling or buying agent is involved)
• exporting agent, or
• person who processed the sweet potatoes for the levy payer.

This person deducts or recovers the levy or export charge from the levy or export charge payer and then pays that amount to us as part of a return.

Paid directly to us (levy or export charge payer)

The levy is paid by the person who owns the sweet potatoes immediately after harvest. We call this person the levy payer.

The export charge is paid by the person who exports the sweet potatoes from Australia. We call this person the export charge payer.

The levy or export charge payer pays directly to us as part of a return if they:

• sold sweet potatoes by retail sale
• processed sweet potatoes themselves, or
• exported the sweet potatoes themselves.

Rates

GST is not applied to Australian Government levies and export charges.
See full details of the levy and export charge rates.

Return and payment dates

Quarterly

Quarterly returns and payments are for sweet potatoes sold (other than by retail sale), processed or exported.

Return and payment must be received by:

• 31 October (July to September quarter)
• 31 January (October to December quarter)
• 30 April (January to March quarter)
• 31 July (April to June quarter)

Example: For sweet potatoes sold (other than by retail sale), processed or exported in the July to September quarter in a financial year, the return and payment must be received by 31 October in the same financial year.

You may not need to lodge a quarterly return.

You can apply to lodge an annual return if you believe the total amount of levy and export charge you will (or will be likely to) pay on sweet potatoes in a financial year will be less than $500 (GST exclusive).

To apply for an annual return and payment, contact the levies team in your state or territory.

Annual

Annual returns and payments are for sweet potatoes sold by retail sale in a financial year, or where we have approved your application to lodge and pay once a year.

Return and payment must be received by:

• 31 August each year (for the previous financial year)

For sweet potatoes sold by retail sale in a financial year or where we have approved your application to lodge and pay annually, the return and payment must be received by 31 August in the next financial year.

How to lodge a return

You can lodge your return via Levies Online.

After you log in:

• select the return type and period
• complete the information
• lodge your return
• make payment to us by electronic funds transfer (EFT) or cheque.

Lodge via Levies Online

If you can’t use Levies Online

To lodge a manual return:

• download and complete the horticulture return form
• email or post your return
• make payment to us by electronic funds transfer (EFT) or cheque.

Return information

Sweet potatoes are part of the:

• Horticulture Quarterly Return
• Horticulture Annual Financial Year Return

To lodge a return, you will need to know the:

• value (sale price, market value, or free-on-board value) of sweet potatoes sold, processed or exported
• amount of levy and export charge payable for each type.

Record keeping

You must keep records relating to each return for five (5) years. The records must:

• be set out for each financial year
• include details of each transaction.

Heavy penalties could apply if you fail to meet the record keeping requirements.

Who uses this levy and export charge

Recipient bodies for the sweet potatoes levy and export charge are:

• Horticulture Innovation Australia Limited
• Plant Health Australia

Definitions

Business purchaser

A person who buys products, goods or services from levy payers while carrying on a business (including as a processor or feedlot operator).

Calculating the value

For sweet potatoes sold, the sale price of the sweet potatoes, excluding net GST.

For sweet potatoes processed, the market value of the sweet potatoes on the day the sweet potatoes begin to be processed.

For sweet potatoes exported, the free on-board value of the sweet potatoes immediately before export.

Process

This does not include cleaning or washing, brushing, sorting, grading, packing, storage, transport and delivery.

Retail sale

A sale to a person other than to a business purchaser (whether bought directly or through a selling agent or buying agent or both).

Sweet potato

The starchy, storage roots of the species known as Ipomoea batatas.

Levies and related legislation

This information is a guide only. You must be aware of your obligations under relevant levy and export charge laws.

This includes:

• Primary Industries (Excise) Levies Act 2024
• Primary Industries (Customs) Charges Act 2024
• Primary Industries Levies and Charges Collection Act 2024
• Regulatory Powers (Standard Provisions) Act 2014

See more on levy and export charge laws.

Stay updated

Check latest updates in our levy notices.