When levies and export charges apply
Levy
Levy applies to table grapes harvested in Australia and sold by the person who owns them immediately after harvest.
Export charge
Export charge applies to table grapes harvested in and exported from Australia.
Exemptions
Levy
Levy does not apply to table grapes sold after export.
Levy does not apply to table grapes if the person who owns them immediately after harvest has sold them by retail sale and the total quantity sold by retail sale in that financial year is 5,000 kilograms or less.
Records must be maintained to confirm that the exemption applies.
Export charge
Export charge does not apply to table grapes if the levy has already been applied.
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 or export of the table grapes.
Collected and paid via a third party (collection agent)
The levy or export charge is collected by the person associated with the sale or export of the table grapes. 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) where the table grapes are sold to a business purchaser, or
- exporting agent.
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 table grapes immediately after harvest. We call this person the levy payer.
The export charge is paid by the person who exports the table grapes 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 table grapes to a consumer at a wholesale produce market
- sold table grapes by retail sale, or
- exported the table grapes themselves.
Rates
| Product | Levy/export charge rate |
|---|---|
| All table grapes | 1 cent per kilogram |
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 table grapes sold (other than by retail sale) 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 table grapes sold (other than by retail sale) 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.
Annual
Annual returns and payments are only for table grapes sold by retail sale in a financial year.
Return and payment must be received by:
- 31 August each year (for the previous financial year)
For table grapes sold by retail sale in a financial year, the return and payment must be received by 31 August in the next financial year.
Late payment penalties apply
Penalties are calculated daily at a compounding rate of 2% of the unpaid amount each month, including any outstanding debt, until the amount is paid in full.
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.
First time lodging with us
You will need to register with us before you can lodge your first return.
You will receive a unique LRS number that you need to include in your return.
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
Table grapes are part of the:
- Horticulture Quarterly Return
- Horticulture Annual Financial Year Return
To lodge a return, you will need to know the:
- quantity (kilograms) of table grapes sold or exported
- amount of levy and export charge payable.
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 body for the table grapes levy and export charge is:
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).
Grape
A fruit of the genus Vitis.
Retail sale
A sale to a person except to a business purchaser (whether bought directly or through a selling agent, buying agent or both) or to a consumer at a wholesale produce market.
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.
Contact us
For more on levies and export charges, levies accounts or how to lodge your return, contact the Levies team.