Important - You can lodge your
wine grapes return online.
Why is there a levy on wine 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 wine grapes levy funds Australian Grape and Wine Authority (AGWA) marketing and research and development (R&D) programs and Plant Health Australia (PHA) plant health programs.
What is the levy payable on?
Levy is payable on 'prescribed goods'* used at a winery in Australia in the manufacture of wine.
*See 'General information and definitions'.
Who pays the levy? Who submits returns?
The producer that is, the person who is the owner of the prescribed goods when the wine making process begins at a winery, pays the levy and submits all return forms.
Premises are deemed to be a winery where five or more tonnes of fresh grapes and/or grape juice and/or dried grapes are used to make wine during the current year or either of the immediately preceding two years.
*NOTE: This means that if premises are deemed to be a winery, all of the prescribed goods used to process wine at those premises are leviable including any amount processed under contract. The owner of the prescribed goods when the wine making process begins is required to pay the levy and submit all return forms, regardless of who undertakes the process.
You can submit your return online. Alternatively,
download a return form or contact the
Department of Agriculture - Levies Adelaide office.
What is the levy rate on wine grapes?
Please refer to the quantities in the table below to determine which base and stepped rate should be used for your levy calculation:
Table 1:Levy Rate Quantities
|Quantity (tonnes)||Stepped amount of Levy Payable Per Tonne of Fresh Grapes (or equivalent)|
|Levy Base Amount|
More than 0 to
not more than 10
$5.00 per tonne
More than 10 to
not more than 3,000
$9.20 per tonne (including first 10 tonnes)
More than 3,000 to
not more than 6,000
$8.80 for each tonne over 3,000 tonnes
More than 6,000 to
not more than 9,000
$7.00 for each tonne over 6,000 tonnes
More than 9,000 to
not more than 12,000
$6.30 for each tonne over 9,000 tonnes
More than 12,000 to
not more than 20,000
$5.60 for each tonne over 12,000 tonnes
More than 20,000 to
not more than 40,000
$5.50 for each tonne over 20,000 tonnes
More than 40,000
$5.40 for each tonne over 40,000 tonnes
Example 1: Levy on 500 tonnes (500 x $9.20 = $4,600) $4,600 + $180 = $4,780 total levy payable
Example 2: Levy on 4,000 tonnes (1,000 x $8.80 = $8,800) $8,800 + $27,780 = $36,580 total levy payable
The levy is distributed to AGWA and PHA as follows; 497.6 cents per tonne is forwarded to AGWA (R&D), 2.4 cents per tonne is forwarded to PHA and the remainder of the levy is forwarded to AGWA (marketing).
Rates are current as at 1 October 2013.
Australian Government levies exclude GST.
Are there any exemptions from this levy?
There are certain exemptions associated with this levy in regards to quantities of leviable prescribed goods used. For further information on the specific quantities and to ascertain if you are eligible for an exemption, please contact the
Department of Agriculture - Levies Adelaide office.
When is the payment due?
The return together with payment must be submitted to the Department of Agriculture - Levies on or before 30 September of the next year. For example, the return and payment for the 2012-13 levy year - that is, 1 July 2012 to 30 June 2013 - are due on or before 30 September 2013.
If you will be liable to pay Wine Grape Levy on more than 100 tonnes ($1,100 levy equivalent) in the *levy year payment of this levy may be made in two instalments, the first (half the $ amount of the full return) is to be paid when the return is lodged on or before 30 September and the remainder is due on or before 31 March the following year. Should you prefer, you have the option to pay the full amount in one instalment on or before 30 September following the financial year.
If you will be liable to pay Wine Grape Levy for a *levy year on 100 tonnes or less you are required to pay your full liability on or before 30 September in the next *levy (financial) year.
General information and definitions
Levy for AGWA (marketing) is based on a stepped rate with different rates applying based on the total of the tonnage processed for/by the producer.
Levy destined for AGWA (R&D) is calculated on a dollars per tonne basis.
'Prescribed goods' are:
- fresh grapes
- dried grapes and
- grape juice, whether single strength or concentrated - grapes or grape juice
*A levy year for grape research 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 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 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.