IMPORTANT—You can lodge your horticulture return online.
Why is there a levy/export charge on table grapes?
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 table grapes levy and export charge funds Horticulture Innovation Australia Limited (HIAL) table grapes research and development (R&D) and marketing. To find out more, visit Horticulture Innovation Australia Limited (HIAL).
What is the levy/export charge payable on?
Levy is payable on table grapes produced in Australia and sold by the producer.
Export charge is payable on table grapes produced in and exported from Australia. No export charge is payable if domestic levy has already been paid on the product to be exported.
Who pays the levy/export charge? Who submits returns?
The producer (the person who owns the table grapes immediately after harvest) is liable to pay the levy.
If the producer sells the table grapes other than by retail sale—for example, to restaurants or wholesale markets—the producer must pay levy quarterly and submit all return forms to the Department of Agriculture - Levies.
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 sells table grapes by retail sale—for example, direct to the consumer at roadside stalls or through shed or farm gate sales—they must pay levy and submit all return forms directly to the Department of Agriculture - Levies.
The producer—that is, the person who owns the product at the time of export from Australia—is liable to pay the export charge and submit return forms to the Department of Agriculture - Levies.
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 - Levies on behalf of the producer. The agent can recover from the producer the amount of charge paid from the producer (the owner of the product at the time of export).
Download a return form or contact your Department of Agriculture - Levies state office.
What is the levy/export charge rate on table grapes?
Domestic: 1 cent per kilogram.
Export: 1 cent per kilogram.
Rates are current as at 1 October 2013.
Australian Government levies exclude GST.
Are there any exemptions from this levy/export charge?
Levy is not payable on table grapes sold by a producer by retail sale in a levy (financial) year* if the total quantity of those grapes sold is 5000 kilograms or less (equivalent to $50 levy liability).
When is the payment due?
Intermediaries such as first purchasers, agents, merchants and exporting agents must lodge 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.
Producers who sell more than 5000 kilograms of table grapes by retail sale in a levy year must submit annual rather than quarterly returns.
The return together with payment must be submitted to the Department of Agriculture - Levies on or before 28 August in the next levy (financial) year*. For example, the return and payment for the 2012-13 levy (financial) year* are due on or before 28 August 2013.
Please contact your Department of Agriculture - Levies state office for more information on whether you qualify to submit returns annually.
General information and definitions
The levy/export charge rates are calculated per kilogram.
A 'retail sale' is a sale by the producer of the table grapes direct to the consumer—that is, at a roadside stall or by shed or farm gate sale—and not to a first purchaser, through a selling agent, buying agent or exporting 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 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.