When levies and export charges apply
Levy
Levy applies to macadamia nuts harvested in Australia if the person who owns them immediately after harvest:
- sold the macadamia nuts
- processed the macadamia dried kernels themselves, or
- had the macadamia dried kernels processed by another person.
Export charge
Export charge applies to macadamia nuts harvested in and exported from Australia.
Exemptions
Levy
Levy does not apply if:
- macadamias in shell or macadamia dried kernels are sold to manufacture macadamia oil or goods that are not for human consumption
- macadamia dried kernels are processed to manufacture macadamia oil or goods that are not for human consumption
- macadamias in shell are sold after export
- macadamia dried kernels are sold or processed after export, or
- the total levy and export charge payable on macadamia nuts in a calendar year is less than $120 (GST exclusive).
Records must be maintained to confirm that the exemption applies.
Export charge
Export charge does not apply to macadamia nuts if the:
- levy has already been applied, or
- total export charge and levy payable on macadamia nuts in a calendar year is less than $120 (GST exclusive).
Records must be maintained to confirm that the exemption applies.
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 macadamia nuts.
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 macadamia nuts. 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)
- exporting agent, or
- person who processed the macadamia dried kernels 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 macadamia nuts immediately after harvest. We call this person the levy payer.
The export charge is paid by the person who exports the macadamia nuts 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 macadamia nuts by retail sale
- processed macadamia dried kernels themselves, or
- exported the macadamia nuts themselves.
Rates
| Product | Levy |
|---|---|
| Macadamias dried kernels sold, processed or exported | 26 cents per kilogram |
| Macadamias sold or exported in shell (sample taken and moisture content reduced) | 26 cents per kilogram |
| Macadamias sold or exported in shell (no sample taken) | 13 cents per kilogram |
GST is not applied to Australian Government levies and export charges.
See full details of the levy and export charge rates.
How to work out the weight using a representative sample for macadamias in shell
Levy or export charge for macadamias in shell sold or exported is based on the weight of the representative sample of kernels after removal from the shell and the moisture content of the sample is reduced to 1.5%.
Step 1: Work out the weight (in kilograms) of the sample of macadamias in shell.
Step 2: After the sample has been dried to a moisture content of 1.5%, work out the weight (in kilograms) of the kernels after being removed from the shell.
Step 3: Divide the weight at Step 2 by the weight at Step 1.
Step 4: Express the number calculated at Step 3 as a percentage. The weight is the percentage multiplied by the weight of the whole consignment from which the representative sample was taken.
Example
Assume 1,000 kilograms of macadamias in shell are sold.
Assume a sample of 0.6 kilograms of macadamias in shell was taken.
After that sample is dried to a moisture content of 1.5%, assume the weight in kilograms of the kernels after being removed from the sample is 0.18 kilograms.
The result at step 3 is 0.3 (0.18 kilograms divided by 0.6 kilograms).
The applicable percentage at step 4 is 30% and the number worked out above is 300 (30% of 1,000). This is the weight.
The total levy rate is 26 cents per kilograms, so the amount of levy on the sale of the macadamias in shell is $78 ($0.26 multiplied by 300).
Return and payment dates
Monthly
Monthly returns and payments are for macadamia nuts sold, processed or exported in a month.
Return and payment must be received by:
- Last day of the 2nd month after sale, processing or export
Example: For macadamia nuts sold, processed or exported in March in a calendar year, the return and payment must be received by 31 May in the same calendar 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 macadamia nuts 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:
- quantity (kilograms) of macadamias in shell and macadamia dried kernels sold or exported
- quantity (kilograms) of macadamia dried kernels processed
- 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 calendar 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 macadamia nuts 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).
Macadamia dried kernel
A macadamia nut kernel that has been artificially partly dried.
Macadamia nut
A nut of the genus Macadamia.
Macadamia in shell
A macadamia nut after dehusking but before kernel extraction.
Macadamias in shell may be:
- subject to a process of sampling and dried to a specified moisture content as set out in the ‘use a sample to calculate the weight’ (referred to as ‘no sample’), or
- other macadamias in shell that have not been subject to a sampling and drying process (referred to as ‘no sample’).
Process
This does not include cleaning or washing, brushing, sorting, grading, packing, storage transport, delivery, dehusking and drying.
Representative sample of macadamias in shell
A sample that weighs at least 500g and has a moisture content of 10%.
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).
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.