Grape research levy

The grape research levy was first introduced 1 July 1986. Grapes that are produced in Australia and delivered to a processing establishment in Australia will attract the grape research levy. Wine Australia and Plant Health Australia (PHA) manage grape research levy investments. A levy payer register was established on 5 July 2019 and will be held by Wine Australia.

Grape research levy rates

Grapes means fresh, dried or as grape juice whether single strength or concentrated.

Dried grapes means grapes containing less than 60 per cent of moisture by mass.

Fresh grapes means grapes containing not less than 60 per cent of moisture by mass.

A processing establishment means a premises that during a levy year processes 5 or more tonnes at the premises during that year or either of the immediately preceding two (2) years.

A processor means the proprietor of the processing establishment that processes the product unless, immediately prior to delivery to that establishment, the product is owned by the proprietor of another processing establishment, in which case processor means the proprietor of that other establishment.

The grape research levy comprises Emergency Plant Pest Response (EPPR), PHA and research and development (R&D), as shown in the table below.

The grape research levy is calculated per tonne. GST is not applied to Australian Government levies.

For the purposes of this Schedule, the quantity of fresh grapes that is the equivalent of a quantity of prescribed goods other than fresh grapes is a number of tonnes equal to:

In the case of calculating the fresh grape equivalent for dried grapes, you must multiply the number of tonnes of dried grapes by three (3).

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

A producer, the person who owns the grapes immediately after harvest and immediately before delivery to a processing establishment, or the person who grows the grapes and is the proprietor of the processing establishment where they are processed, is liable to pay the levy.

If you are the proprietor of a processing establishment, you must lodge a return and make a payment to the department. You can recover from the producer the amount of levy paid to the department, by offset or otherwise.

A person who is the proprietor of more than one processing establishment must lodge a single return for each processing establishment of which the person is the proprietor.

If you are an intermediary, a processor who deals in grapes on behalf of a producer, you must lodge a return and make a payment to the department. You can recover from the producer the amount of levy paid to the department, by offset or otherwise.

Exemptions from paying the grape research levy

The grape research levy is not payable on:

1. Grapes that are processed at a processing establishment that receives less than 20 tonnes of grapes in a levy year
2. Grape juice that is delivered to a processing establishment if it was concentrated or extracted at another processing establishment or premises where the principal activity was the processing of the grape juice (i.e. they have processed 20 tonnes or more of fresh grapes). Please contact the Department of Agriculture - Levies Melbourne office for assistance
3. Where a processing establishment processes 20 tonnes or more of fresh grapes and fresh grape equivalent during a levy year, levy will be payable on all grapes processed at that establishment regardless of the tonnages supplied by individual growers or under contract, and
4. Dried grapes where the Dried Fruits Levy is payable.

How do I lodge a return and make a payment?

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 grape research 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 grape research levy is based on a financial year.

Annual returns and payments

Annual returns and payments must be lodged with the department on or before 30 September of the next year.

Example: your return and payment for the 2018-19 levy year, that is 1 July 2018 to 30 June 2019, is due to the department on or before 30 September 2019.

What must be included in my return?

Note: a reference to a quantity is the number of tonnes expressed to the third decimal place.

As a proprietor of a processing establishment, your return for a levy year must state, in respect of the 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
4. Australian Business Number (ABN), or if you are a company the Australian Company Number (ACN)
2. Period to which the return relates
3. Business address of the processing establishment, not the address of a post office box or post office bag
4. The processing establishments ABN, if any, or if the processing establishment is a company and does not have an ABN, its ACN
5. Quantity (in tonnes) of fresh grapes delivered to each processing establishment
6. Quantity (in tonnes) of dried grapes delivered to each processing establishment
7. Quantity (in tonnes) of fresh grapes that is the equivalent to the quantity of dried grapes that were delivered to each processing establishment
8. Amount of levy payable for the fresh grapes
9. Amount of levy payable for the dried grapes
10. Amount of levy paid for the fresh grapes
11. Amount of levy paid for the dried grapes
12. Amount of levy payable for the total quantity (in tonnes) of grapes to which the return relates, and
13. Amount of levy paid for the total quantity (in tonnes) of grapes to which the return relates.

Your return must also include, for each producer from whom you received and/or processed grapes, the:

1. Person’s full name, address, contact details, and ABN, if any, and if the person is a company and does not have an ABN – its ACN
2. Total quantity (in tonnes) for fresh grapes
3. Total quantity (in tonnes) for dried grapes
4. Amount of levy paid for fresh grapes, and
5. Amount of levy paid for dried grapes.

Note: a reference to a quantity is the number of tonnes expressed to the third decimal place.

As an intermediary, your return for a levy year must state, in respect of the levy year, the:

1. Full name of the proprietor of the processing establishment, the business address, not the address of a post office box or post office bag and its ABN, if any, or if the processing establishment is a company and does not have an ABN, its ACN
2. Quantity (in tonnes) of fresh grapes delivered to each processing establishment
3. Quantity (in tonnes) of dried grapes delivered to each processing establishment
4. Quantity (in tonnes) of fresh grapes that is the equivalent to the quantity of dried grapes that were delivered to each processing establishment
5. Quantity (in tonnes) of fresh grapes that is equivalent to the quantity of grape juice of each strength
6. Amount of levy payable for the fresh grapes
7. Amount of levy payable for the dried grapes
8. Amount of levy paid for the fresh grapes
9. Amount of levy paid for the dried grapes
10. Amount of levy payable for the total quantity (in tonnes) of grapes to which the return relates, and
11. Amount of levy paid for the total quantity (in tonnes) of grapes to which the return relates.

Your return must also include, for each producer from whom you received and/or processed grapes, the:

1. Person’s full name, address, contact details, and ABN, if any, and if the person is a company and does not have an ABN – its ACN
2. Total quantity (in tonnes) for fresh grapes
3. Total quantity (in tonnes) for dried grapes
4. Amount of levy paid for fresh grapes, and
5. Amount of levy paid for dried grapes.

What records do I need to keep?

As a proprietor of a processing establishment, you must keep records for five (5) years setting out for each levy year, the:

1. Quantity of fresh grapes delivered to the establishment
2. Quantity of dried grapes delivered to the establishment
3. Total amount of levy payable, and
4. Total amount of levy paid.

Primary Industries legislation

The grape research levy is legislated 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.