Wine grapes levy

​Important - you can lodge your wine grapes return online.

The wine grapes levy was first introduced 22 March 1929. Grapes that are produced in Australia and used at a winery in Australia in the manufacture of wine will attract the wine grapes levy. The Australian Grape and Wine Authority and Plant Health Australia (PHA) are responsible for the expenditure of the wine grapes levy.

Wine grapes levy rates

Grapes means fresh, dried or as grape juice whether single strength or concentrated.

Dried grapes means grapes containing less than 60 per cent of moisture by mass.

Fresh grapes means grapes containing not less than 60 per cent of moisture by mass.

A winery means a premises that during a levy year, processes 5 or more tonnes at the premises during that year or either of the immediately preceding two (2) years. If premises are deemed to be a winery, all of the grapes used to process wine at those premises are leviable including any amount processed under contract.

A wine-making process means a process that is a step in the manufacture of wine (including wine used, or intended for use, in the manufacture of brandy), a process that is a step in the production of grape spirit suitable for the fortifying of wine or the manufacture of brandy and the addition of single-strength grape juice or concentrated grape juice to wine. The wine-making process does not include the extraction of juice from grapes or the concentration of grape juice.

A processor means the proprietor of the winery that processes the product unless, immediately prior to delivery to that establishment, the product is owned by the proprietor of another winery, in which case processor means the proprietor of that other establishment.

The wine grapes levy comprises Emergency Plant Pest Response (EPPR), marketing, PHA membership and research and development, as shown in the table below:

CommodityEmergency Plant Pest ResponseMarketingPlant Health AustraliaResearch and DevelopmentMinimum levy base amount
Up to 10 tonnes$0.00$200.002.4 cents
per tonne
$4.976
per tonne
$200.00
10 to 3000 tonnes$0.00$180.00 plus
$4.20 per tonne
2.4 cents
per tonne
$4.976
per tonne
$180.00
3000 tonnes to 6000 tonnes$0.00$12,780 plus
$3.80 per tonne
2.4 cents
per tonne
$4.976
per tonne
$27,780
6000 tonnes to 9000 tonnes$0.00$24,180 plus
$2.00 per tonne
2.4 cents
per tonne
$4.976
per tonne
$54,180
9000 tonnes to 12,000 tonnes$0.00$30,180 plus
$1.30 per tonne
2.4 cents
per tonne
$4.976
per tonne
$75,180
12,000 tonnes to 20,000 tonnes$0.00$34,080 plus
60 cents per tonne
2.4 cents
per tonne
$4.976
per tonne
$94,080
20,000 tonnes to 40,000 tonnes$0.00$38,880 plus
50 cents per tonne
2.4 cents
per tonne
$4.976
per tonne
$138,880
40,000 tonnes
and over
$0.00$48,880 plus
40 cents per tonne
2.4 cents
per tonne
$4.976
per tonne
$228,880

The wine grapes levy is based on a stepped rate with different rates applying based on the total of the tonnage processed for or by the producer. GST is not applied to Australian Government levies.

Example: The amount of levy payable on 500 tonnes of wine grapes is calculated by multiplying 500 by $9.20 which equals $4,600. You would then add $4,600 and $180 which equals $4,780, the total levy payable.

Example: The amount of levy payable on 4,000 tonnes of wine grapes is calculated by multiplying 1,000 by $8.80 which equals $8,800. You would then add $8,800 and $27,780 which equals $36,580, the total levy payable.

Do I need to lodge a return and make a payment?

A producer, the person who owns the grapes when the wine making process begins at a winery is liable to pay the levy.

If you are the proprietor of the processing establishment, you must lodge a return and make a payment to the department. You can recover from the producer the amount of levy paid to the department, by offset or otherwise.

A person who is the proprietor of more than one (1) winery must lodge a single return for each winery of which the person is the proprietor.

Exemptions from paying the wine grapes levy

The wine grapes levy is not payable by a winery if that premises during a financial year processes less than five (5) tonnes or either of the immediately preceding two (2) years.

How do I lodge a return and make a payment?

You must register with the department to receive a unique LRS number before you can lodge your first return.

To lodge your return online, access Levies Online. Alternatively, you can complete a wine grapes return form.

Return and payment dates

IMPORTANT: If you pay your levy late you will incur a penalty that is calculated daily at a compounding rate of 2 per cent of the unpaid amount each month, including any penalties you have already accrued until you have paid the outstanding amount in full.

The wine grapes levy is based on a financial year.

Annual returns and payments

Annual returns and payments must be lodged with the department on or before 30 September of the next year.

Example: your return and payment for the 2016-17 levy year, that is 1 July 2016 to 30 June 2017, is due to the department on or before 30 September 2017.

If you are liable to pay the wine grape levy on 100 tonnes or less, you must pay your levy on or before 30 September in the next levy year.

If you are liable to pay the wine grape levy on more than 100 tonnes in a levy year, your payment may be made in two instalments.

The first installment paid to the department must be of a value that is at least half of the dollar amount of the full return and is to be paid when the return is lodged, that is on or before 30 September.

The second and final installment is due on or before 31 March the following year. Should you prefer, however, you can also pay the full amount in one instalment on or before 30 September following the financial year.

What must be included in my return?

As a proprietor of a processing establishment, your return for a levy year must state, in respect of the levy year :

  1. Your personal details, including:
    1. Full name
    2. Business or residential address, not the address of a post office box or post office bag
    3. Post office box or post office bag, and
    4. Australian Business Number (ABN), or if you are a company the Australian Company Number (ACN)
  2. Period to which the return relates
  3. Full name and address of the principal winery in respect of which the return is lodged, not the address of a post office box or post office bag
  4. Full name and address of each other winery in respect of which the return is lodged, not the address of a post office box or post office bag
  5. Full name of the proprietor of each winery
  6. Quantity of fresh grapes used in that year at each winery in the manufacture of wine
  7. Quantity of dried grapes used in that year at each winery in the manufacture of wine
  8. Quantity of fresh grapes that is the equivalent to the quantity of dried grapes
  9. Number of litres of single‑strength grape juice used in that year at each winery in the manufacture of wine
  10. Number of litres, and the concentration of each strength, of concentrated grape juice used in that year at each winery in the manufacture of wine
  11. Quantity of fresh grapes that is equivalent to the quantity of grape juice of each strength
  12. Total quantity of fresh grapes used
  13. Amount of levy payable for the fresh grapes
  14. Amount of levy payable for the dried grapes
  15. Amount of levy payable for the grape juice
  16. Amount of levy payable for the total quantity of grapes to which the return relates
  17. Day when levy for the prescribed goods is due for payment

What records do I need to keep?

As a proprietor of a processing establishment, you must keep records for five (5) years, setting out for each levy year, the:

  1. Quantity of fresh grapes used at the winery in the year in the manufacture of wine
  2. Quantity of dried grapes used at the winery in the year in the manufacture of wine, and
  3. Number of litres, and the concentration of each strength, of grape juice used at the winery in the year in the manufacture of wine.

Primary Industries legislation

The wine grape levy is provided for under the:

Primary Industries (Excise) Levies Act 1999
Primary Industries Levies and Charges Collection Act 1991.

This information is a guide only. If you are required to lodge a return and make a payment to the department it is your responsibility to remain aware of your obligations under legislation.

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