Changes to the macadamia nuts levy and charge rate – Effective from 1 April 2018

From 1 April 2018, the Emergency Plant Pest Response (EPPR) component of the macadamia levy, currently set at nil, will increase to 0.2 of a cent per kilogram.

The funds raised through the EPPR levy will be used to repay the industry's share of costs to respond to an outbreak of varroa mite in Queensland.

Levy component Levy and charge rate
(up to 31 March 2018)
New levy and charge rate
(commencing 1 April 2018)
EPPR$0.000.2 cents per kilogram
Marketing16.01 cents per kilogram16.01 cents per kilogram
NRS 0.63 cents per kilogram0.63 cents per kilogram
R&D 8.57 cents per kilogram 8.57 cents per kilogram
TOTAL25.21 cents per kilogram25.41 cents per kilogram

GST does not apply to Australian Government levies and charges.

Note: The new rate will need to be used when calculating April monthly returns.

Who is affected by the change to the macadamia levy rate?

If you produce macadamia nuts and sell your macadamia nuts you must lodge a return and make a payment to the department.

If you produce and sell your macadamia nuts through an intermediary, including a first purchaser, buying agent, selling agent, exporting agent or a processor, the amount of levy they pay to the department on your behalf can be recovered from you by offset or otherwise.

If you are an intermediary, including a first purchaser, buying agent, selling agent, exporting agent or a processor who processed macadamia nuts, 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.

If you export macadamia nuts—that is, you are the person who owns the macadamia nuts at the time of export, you must lodge a return and make a payment to the department.

You can access information on the department's website about the macadamia levy.

If you have any questions about your levies account or how to lodge your return, please contact the Levies Helpdesk by calling 1800 020 619 or by sending an email to: Levies Management

Last reviewed: 4 November 2019
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