When levies and charges apply
Levy
Levy applies to cherries harvested in Australia and sold by the person who owns them immediately after harvest.
Charge
Charge applies to cherries harvested in and exported from Australia.
Exemptions
Levy
Levy does not apply to cherries sold for processing or sold after export from Australia.
Charge
Charge does not apply to cherries if the levy has already been applied.
Who collects and pays
The levy may be paid directly to us or via a third party (collection agent). This depends on the first transaction after the cherries are harvested.
Paid directly to us
The levy is paid by the person who owns the cherries immediately after harvest. We call this person the levy payer.
The charge is paid by the person who exports the cherries from Australia. We call this person the charge payer.
The levy or charge payer pays directly to us as part of a return if they sold cherries by retail sale or exported the cherries themselves.
Collected and paid via a third party (collection agent)
The levy or charge is collected by the person associated with the first sale or export of the cherries. We call this person the collection agent.
The collection agent can be the:
- selling agent, or if no selling agent is involved, buying agent or business purchaser, or
- exporting agent.
This person deducts or recovers the levy or charge from the levy or charge payer and then pays that amount to us as part of a return.
Rates
| Product | Levy rate |
|---|---|
| Cherries | 7 cents per kilogram |
GST is not applied to Australian Government levies.
See full details of the levy and charge rates.
Return and payment dates
Annual
Annual returns and payments are for cherries sold or exported in a period of 12 months beginning on 1 April.
Return and payment must be received by:
- 30 April in the next levy year
Example: For cherries sold or exported in a period of 12 months beginning on 1 April, the return and payment must be received by 30 April in the next levy 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 cherries return form
- email or post your return
- make payment to us by electronic funds transfer (EFT) or cheque.
Return information
To lodge a return, you will need to know the:
- quantity (kilograms) of cherries sold or exported
- amount of levy and charge payable
You must keep records of these details for five (5) years. This must be set out for each financial year and include details of each transaction.
Who uses this levy
Recipient bodies for the cherries levy and charge are:
Definitions
A levy year
A 12-month period beginning 1 April.
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).
Cherry
A fruit of the species Prunus avium.
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).
Primary industries legislation
This information is a guide only. You must be aware of your obligations under relevant levy and charges laws.
This includes:
- Primary Industries (Excise) Levies Act 2024
- Primary Industries (Customs) Charges Act 2024
- Primary Industries Levies and Charges Collection Act 2024
See more on levy and charge laws.
Stay updated
Check latest updates in our levy notices.
Contact us
For more on levies and charges, levies accounts or how to lodge your return, contact the Levies team.