When levies and export charges apply
Levy
Levy applies to almonds harvested in Australia if the person who owns the almonds immediately after harvest:
- sold the almonds
- processed the almonds themselves, or
- had the almonds processed by another person.
Export charge
Export charge applies to almonds harvested in and exported from Australia.
Exemptions
Levy
Levy does not apply to almonds sold or processed after export.
Export charge
Export charge does not apply to almonds if the levy has already been applied.
Records must be maintained to confirm that the exemption applies.
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, processing or export of the almonds.
Collected and paid via a third party (collection agent)
The levy or export charge is collected by the person associated with the sale, processing or export of the almonds. 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 almonds are sold to a business purchaser
- exporting agent, or
- person who processed the almonds for the levy payer.
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 almonds immediately after harvest. We call this person the levy payer.
The export charge is paid by the person who exports the almonds from Australia. This person is called the export charge payer.
The levy or export charge payer pays directly to us as part of a return if they:
- sold almonds by retail sale
- processed almonds themselves, or
- exported the almonds themselves.
Rates
| Product | Levy/export charge rate (up to 30 June 2025) | New levy/export charge rate (from 1 July 2025) |
|---|---|---|
| Almonds in shell – Nonpareil variety | 1.6 cents per kilogram | 1.87 cents per kilogram |
| Almonds in shell – other than Nonpareil variety | 1.1 cents per kilogram | 1.37 cents per kilogram |
| All shelled almonds | 2.13 cents per kilogram | 2.52 cents 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 almonds sold, processed 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 almonds sold, processed 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.
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
Almonds are part of the Horticulture Quarterly Return.
To lodge a return, you will need to know the:
- quantity (kilograms) of almonds sold, processed or exported
- type and variety of almonds
- amount of levy and export charge payable for each type.
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 bodies for the almond levy and export charge are:
Definitions
Almonds
A nut of the species Prunus dulcis.
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).
Process
This does not include cleaning or washing, brushing, sorting, grading, packing, storage, transport, delivery, hulling or shelling.
Retail sale
A sale to a person other than to a business purchaser (whether bought directly or through a selling agent or buying agent or both).
Levies and related legislation
This information is a guide only. You must be aware of your obligations under relevant levy and export charges 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.