When levies and export charges apply
Levy
Levy applies to lychees harvested in Australia if the person who owns them immediately after harvest:
- sold the lychees
- processed the lychees themselves, or
- had the lychees processed by another person.
Export charge
Export charge applies to lychees harvested in and exported from Australia.
Exemptions
Levy
Levy does not apply to lychees sold or processed after export.
Levy does not apply to lychees if the person who owns them immediately after harvest has sold them by retail sale and the total amount of levy payable on lychees sold by retail sale in that financial year is less than $100 (GST exclusive).
Records must be maintained to confirm that the exemption applies.
Export charge
Export charge does not apply to lychees if the levy has already been applied.
Who collects and pays
The levy or 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 sale, processing or export of the lychees.
Collected and paid via a third party (collection agent)
The levy or export charge is collected by the person associated with the sale, processing or export of the lychees. 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 lychees are sold to a business purchaser,
- exporting agent, or
- person who processed the lychees for the levy payer.
This person deducts or recovers the levy or export charge from the levy or 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 lychees immediately after harvest. We call this person the levy payer.
The export charge is paid by the person who exports the lychees from Australia. We call this person the export charge payer.
The levy or export charge payer pays directly to us as part of a return if they:
- sold lychees to a consumer at a wholesale produce market
- sold lychees by retail sale
- processed lychees themselves, or
- exported the lychees themselves.
Rates
| Product | Levy/export charge rate |
|---|---|
| Lychees processed or purchased for processing | 1 cent per kilogram |
| All other lychees | 8 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 lychees sold (other than by retail sale), 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 lychees sold (other than by retail sale), 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.
Annual
Annual returns and payments are only for lychees sold by retail sale in a financial year.
Return and payment must be received by:
- 31 August each year (for the previous financial year)
For lychees sold by retail sale in a financial year, 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
Lychees are part of the:
- Horticulture Quarterly Return
- Horticulture Annual Financial Year Return
To lodge a return, you will need to know the:
- quantity (kilograms) of lychees sold, processed or exported
- amount of levy and export charge payable for each type.
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 bodies for the lychees levy and export charge are:
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).
Lychees
A fruit of the species Litchi chinensis.
Process
This does not include cleaning or washing, brushing, sorting, grading, packing, storage, transport or delivery.
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.
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.