When levies and export charges apply
Levy
Levy applies to chestnuts harvested in Australia if the person who owns them immediately after harvest:
- sold the chestnuts
- processed the chestnuts themselves, or
- had the chestnuts processed by another person.
Export charge
Export charge applies to chestnuts harvested in and exported from Australia.
Exemptions
Levy
Levy does not apply to chestnuts sold or processed after export.
Levy does not apply to chestnuts if the person who owns them immediately after harvest has sold them by retail sale and the total quantity sold by retail sale in that financial year is 500 kilograms or less.
Records must be maintained to confirm that the exemption applies.
Export charge
Export charge does not apply to chestnuts if the levy has already been applied.
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 chestnuts.
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 chestnuts. 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)
- exporting agent, or
- person who processed the chestnuts 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 chestnuts immediately after harvest. We call this person the levy payer.
The export charge is paid by the person who exports the chestnuts from Australia. We call this person the export charge payer.
The levy or export charge payer pays directly to us as part of a return if they:
- sold chestnuts by retail sale
- processed chestnuts themselves, or
- exported the chestnuts themselves.
Rates
| Product | Levy/export charge rate |
|---|---|
| All chestnuts | 11 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 chestnuts 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 chestnuts 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.
You may not need to lodge a quarterly return.
You can apply to lodge an annual return if you believe the total amount of levy and export charge you will (or will be likely to) pay on chestnuts in a financial year will be less than $500 (GST exclusive).
To apply for an annual return and payment, contact the levies team in your state or territory.
Annual
Annual returns and payments for chestnuts are only available if we have approved your application to lodge and pay once a year.
Return and payment must be received by:
- 31 August each year (for the previous financial year)
For chestnuts sold, processed or exported in a financial year where we have approved your application to lodge and pay annually, the return and payment must be received by 31 August in the next 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
Chestnuts are part of the:
- Horticulture Quarterly Return
- Horticulture Annual Financial Year Return.
To lodge a return, you will need to know the:
- quantity (kilograms) of chestnuts sold, processed or exported
- amount of levy and export charge payable.
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 chestnuts levy and export charge are:
Definitions
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).
Chestnut
A nut of the genus Castanea.
Process
This does not include cleaning or washing, brushing, sorting, grading, packing, storage, transport, delivery, peeling, removing the burr or outside casing.
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 charge 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.