When levies and export charges apply
Levy
Levy applies to farmed prawns harvested in Australia if the person who owns them immediately after harvest:
- delivered the farmed prawns to another person
- sold the farmed prawns
- processed the farmed prawns themselves, or
- had the farmed prawns processed by another person.
Export charge
Export charge applies to farmed prawns harvested in Australia and exported.
Exemptions
Levy
Levy does not apply to farmed prawns delivered to another person for storage.
Levy does not apply to farmed prawns sold or processed after export.
Levy does not apply to farmed prawns if the levy has already been applied.
Export charge
Export charge does not apply to farmed prawns if the levy has already been applied.
Who collects and pays
The levy is paid directly to us by the levy payer. The 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 export of the farmed prawns.
Collected and paid via a third party (collection agent)
The export charge is collected by the person associated with the export of the farmed prawns. We call this person the collection agent.
The collection agent is the exporting agent.
This person deducts or recovers the export charge from the 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 farmed prawns immediately after harvest. We call this person the levy payer.
The export charge is paid by the person who exports the farmed prawns from Australia. We call this person the export charge payer.
The levy or export charge payer pays directly to us if they:
- delivered farmed prawns
- sold farmed prawns
- processed farmed prawns themselves
- had another person process their farmed prawns, or
- exported the farmed prawns themselves.
Rates
| Product | Levy/export charge rate |
|---|---|
| Farmed prawns delivered, sold or processed | 6.65 cents per kilogram |
| Farmed prawns exported | 6.65 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 farmed prawns delivered, 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 farmed prawns delivered, 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 quantity of farmed prawns on which you will (or will be likely to) pay levy and export charge for the financial year will be less than 10,000 kilograms.
To apply for an annual return and payment, contact the levies team in your state or territory.
Annual
Annual returns and payments for farmed prawns 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 farmed prawns delivered, 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 farmed prawns return form
- email or post your return
- make payment to us by electronic funds transfer (EFT) or cheque.
Return information
Farmed prawns is part of the:
- Farmed prawns quarterly return
- Farmed prawns annual return
To lodge a return, you will need to know the:
- quantity (kilograms) of farmed prawns delivered, sold, processed or exported
- weight of the farmed prawn before any part of the prawn is removed.
- 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 body for the farmed prawns levy and export charge is:
Definitions
Australian Kuruma prawn
An animal of the species Penaeus pulchricaudatus (formerly known as Penaeus japonicus).
Banana prawn
An animal of the species Penaeus merguiensis, also known as Fenneropenaeus merguiensis.
Black tiger prawn
An animal of the species Penaeus monodon.
Brown tiger prawn
An animal of the species Penaeus esculentus.
Eastern school prawn
An animal of the species Metapenaeus macleayi.
Farmed prawns
Banana prawns, black tiger prawns, brown tiger prawns, Australian Kuruma prawns or Eastern school prawns that are produced by aquaculture.
Process
This does not include sorting, grading, packing, storage, transport, delivery, cleaning or freezing.
Weight of a farmed prawn
The weight before any part of the prawn is removed.
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.