When levies apply
Levy applies to ginger grown in Australia and sold by the grower.
Exemptions
Levy does not apply to ginger sold by retail sale.
Records must be maintained to confirm that the exemption applies.
Who collects and pays
The levy 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 of the ginger.
Collected and paid via a third party (collection agent)
The levy is collected by the person associated with the sale of the ginger (other than seed ginger). 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 ginger (other than seed ginger) is sold to a business purchaser.
This person deducts or recovers the levy from the levy payer and then pays that amount to us as part of a return.
Paid directly to us (levy payer)
The levy is paid by the person who grows and then sells the ginger. We call this person the levy payer.
The levy payer pays directly to us as part of a return if they:
- sold ginger to a consumer at a wholesale produce market, or
- sold seed ginger to a business purchaser (e.g. other ginger growers).
Rates
| Product | Levy rate |
|---|---|
| Ginger | 0.5% of the sale price |
GST is not applied to Australian Government levies.
See full details of the levy and export charge rates.
Return and payment dates
Quarterly
Quarterly returns and payments are for ginger (other than seed ginger) sold.
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 ginger (other than seed ginger) sold by the levy payer 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 you will (or will be likely to) pay on ginger in a financial year will be less than $200 (GST exclusive).
To apply for an annual return and payment, contact the levies team in your state or territory.
Annual
Annual returns and payments are for seed ginger sold by the levy payer to a business purchaser in a financial year, or where we have approved your application to lodge and pay once a year.
Return and payment must be received by:
- 31 August each year (for the previous financial year)
For seed ginger sold by the levy payer in a financial year or where we have approved your application to lodge and pay annually, the return and payment must be received by 31 August in the next financial year.
Late payment penalties apply
Penalties are calculated daily at a compounding rate of 2% of the unpaid amount each month, including any outstanding debt, until the amount is paid in full.
How to lodge a return
You can lodge your return via Levies Online.
After you log in:
- select the return type and period
- complete the information
- lodge your return
- make payment to us by electronic funds transfer (EFT) or cheque.
First time lodging with us
You will need to register with us before you can lodge your first return.
You will receive a unique LRS number that you need to include in your return.
If you can’t use Levies Online
To lodge a manual return:
- download and complete the horticulture return form
- email or post your return
- make payment to us by electronic funds transfer (EFT) or cheque.
Return information
Ginger is part of the:
- Horticulture Quarterly Return
- Horticulture Annual Financial Year Return
To lodge a return, you will need to know the:
- total sale price ($) of ginger and/or seed ginger sold
- amount of levy 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
Recipient body for the ginger levy is:
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).
Ginger
A rhizome of the species Zingiber officinale.
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) or to a consumer at a wholesale produce market.
Seed ginger
Ginger which is divided into pieces for planting.
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 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.