For dried grapes, see dried grapes levy and charge.
When levies apply
Levy applies to fresh grapes or dried grapes where the grapes were grown in and delivered to a grape processing premises in Australia.
A premises is a grape processing premises if, in a financial year or either of the last 2 financial years, at least 5 tonnes of any combination of fresh grapes or the fresh grape equivalent of dried grapes or grape juice was processed at the premises.
Exemptions
Levy does not apply to dried grapes if the dried grapes levy has already been applied.
Levy does not apply to fresh grapes or dried grapes delivered to a grape processing premises in a financial year if the sum of the following processed at the premises is less than 20 tonnes:
- total quantity of fresh grapes, and
- fresh grape equivalent of dried grapes.
Records must be maintained to confirm that an 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.
Collected and paid via a third party (collection agent)
The levy is collected by the proprietor of the grape processing premises (a type of processing establishment) where the grapes are delivered. We call this person the collection agent.
This person deducts or recovers the levy from the levy payer and then pays that amount as part of a return.
Paid directly to us (levy payer)
The levy is paid by the proprietor of the grape processing establishment if they own the fresh grapes, dried grapes or grape juice immediately before delivery. We call this person the levy payer.
The levy payer pays directly to us as part of a return.
Rates
| Product | Levy rate |
|---|---|
| Dried grapes | $2.00 per tonne of fresh grape equivalent of dried grapes |
| Fresh grapes | $2.00 per tonne |
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 dried grapes, fresh grapes or grape juice delivered to a processing establishment in a financial year.
Return and payment must be received by:
- 30 September each year (for the previous financial year)
For dried grapes, fresh grapes or grape juice delivered in a financial year, the return and payment must be received by 30 September 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 grape research 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:
- type of grapes (fresh grapes, dried grapes or fresh grape equivalent)
- quantity (tonnes) of fresh grapes or dried grapes delivered or the fresh grape equivalent for each type of grape
- amount of levy payable for each type
- levy payers information and business details (name, address, phone or email, ABN or ACN).
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 bodies for the grapes research levy are:
Definitions
Fresh grape equivalent
A quantity of:
- dried grapes, means the number of tonnes equal to the number worked out by multiplying the number of tonnes of the dried grapes by 3, or
- grape juice, means the number of tonnes equal to the number worked out by:
- for single-strength grape juice, dividing the number of litres of the quantity of single-strength grape juice by 800, or
- for concentrated grape juice, dividing the number of litres of single strength grape juice, from which the concentrated grape juice was derived, by 800.
Example 1: For 6 tonnes of dried grapes, the fresh grape equivalent is 18 tonnes.
Example 2: For 3,200 litres of single strength grape juice, the fresh grape equivalent is 4 tonnes.
Example 3: Assume 1,400 litres of concentrated grape juice is derived from 5,600 litres of single strength grape juice. The fresh grape equivalent is 7 tonnes.
Grapes
A fruit of the genus Vitis.
Grape juice
Grape juice produced in Australia, from grapes grown in Australia, whether single strength or concentrated.
Premises
Includes a structure, building, vehicle, vessel or aircraft; or a place (whether or not enclosed or built on); or part of any of these.
Processing establishment
Business premises at which a process in relation to a product or goods is performed. For example, grape processing premises.
Proprietor
The person carrying on the business conducted at the premises.
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.