Ginger levy

The ginger levy was first introduced 1 April 2011. Ginger that is produced in Australia and sold by a producer will attract a levy. The Rural Industries Research and Development Corporation, now trading as AgriFutures Australia, is responsible for managing the expenditure of the ginger levy.

Ginger levy rates

Ginger means a rhizome of a plant of a variety of the species Zingiber officinale.

Seed ginger means ginger which is divided into pieces for planting.

A process in relation to ginger does not include washing, cleaning, sorting, grading, packing, storing and trimming such as the removal of roots, stalks or blemishes.

The ginger levy rate comprises Emergency Plant Pest Response (EPPR) and research and development (R&D), as set out in the table below:

The ginger levy rate is calculated as a percentage of the sale price at first point of sale. GST is not applied to Australian Government levies.

Do I need to lodge a return and make a payment?

A producer of ginger, the person who owns the ginger immediately after harvest is liable to pay the levy.

If you produce and sell your ginger through an intermediary, including a first purchaser, buying agent, selling agent, processor or a wholesale produce market, the amount of levy they pay to the department on your behalf can be recovered from you by offset or otherwise.

If you are an intermediary, including a first purchaser, buying agent, selling agent, processor or a wholesale produce market, you must lodge a return and make a payment to the department. An intermediary can recover from the producer the amount of levy paid to the department, by offset or otherwise.

If you produce and sell your seed ginger to other ginger producers, you must lodge an annual return and make a payment to the department.

Exemptions from paying the ginger levy

No exemptions apply to the ginger levy.

How do I lodge a ginger return?

You must register with the department to receive a unique LRS number before you can lodge your first return.

To lodge your return online, access Levies Online. Alternatively, you can complete a manual horticulture return form.

Return and payment dates

IMPORTANT: If you pay your levy late you will incur a penalty that is calculated daily at a compounding rate of 2 per cent of the unpaid amount each month, including any penalties you have already accrued until you have paid the outstanding amount in full.

The ginger levy is based on a financial year.

Quarterly returns and payments

Quarterly returns and payments must be lodged with the department within 28 days of the end of the quarters of March, June, September and December.

Example: for the quarter ending 30 September—if you bought, sold or exported almonds in the months of July, August and September— your quarterly return and payment is due to the department on or before 28 October.

Annual return and payment

A producer of seed ginger must lodge an annual return if the producer supplies seed ginger to other ginger producers.

Example: the 2016-17 annual return and payment must be made on or before 28 August 2017.

As a ginger levy payer you may also be eligible to lodge your return and make a payment to the department once a year, that is on or before 28 August in the next financial year.

To be eligible for an annual return and payment, you must have reasonable grounds to believe that the total amount of ginger which you are likely to deal in, in a financial year, would amount to less than $200 of levy. You must also make an application to the Secretary of the Department of Agriculture and Water Resources. If you would like to make an application please contact the department’s levies office in your state or territory.

What must be included in my return?

As a producer of ginger, your return for a quarter or levy year must set out for that quarter or levy year:

1. Your personal details, including:
1. Full name
2. Business or residential address, not the address of a post office box or post office bag
3. Post office box or post office bag, and
4. Australian Business Number (ABN), or if you are a company the Australian Company Number (ACN)
2. Period to which the return relates
3. Quantity of leviable ginger sold
4. Amount of levy payable
5. Total amount of levy payable, and
6. Total amount of levy paid.

As an intermediary of ginger, including as a first purchaser, buying agent, selling agent or wholesale produce market, your return for a quarter or levy year must set out for that quarter or levy year:

1. Your personal details, including:
1. Full name
2. Business or residential address, not the address of a post office box or post office bag
3. Post office box or post office bag, and
4. ABN, or if you are a company the ACN
2. Period to which the return relates
3. Quantity of ginger bought, sold or processed
4. Amount of levy payable for each of those quantities
5. Total amount of levy payable, and
6. Total amount of levy paid.

What records do I need to keep?

As a producer of ginger, you must keep records for five (5) years showing for each quarter or levy year, the:

1. Quantity of leviable ginger sold
2. Amount of levy payable, and
3. Amounts of levy paid.

As an intermediary of ginger, including as a first purchaser, buying agent, selling agent, processor or wholesale produce market, you must keep records for five (5) years showing for each quarter, the:

1. Quantity of ginger bought, sold or processed
2. Amounts of levy payable, and
3. Amounts of levy paid.

Primary Industries Legislation

The ginger levy is provided for under the:

Primary Industries (Excise) Levies Act 1999, and

Primary Industries Levies and Charges Collection Act 1991.

This information is a guide only. If you are required to lodge a return and make a payment to the department it is your responsibility to remain aware of your obligations under legislation.