When levies apply
Levy applies to containers if:
- they are purchased by a person (whether from a person who operates in or outside Australia) and
- the containers are designed to be immediate containers of nursery products and
- they are purchased for the purpose of having nursery products in a growing medium put in the containers in Australia, and
- the purchase is the last purchase before the nursery products in a growing medium in the containers are sold or used in the commercial production of other goods.
Exemptions
No exemptions apply to the nursery container levy.
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 in the purchase of the nursery containers.
Collected and paid via a third party (collection agent)
The levy is collected by the seller of nursery containers who operates in Australia. We call this person the collection agent.
This person deducts or recovers the levy from the levy payer and then pays that amount to us as part of a return.
Paid directly to us (levy payer)
The levy is paid by the person who purchases the containers. We call this person the levy payer.
The levy payer pays directly to us as part of a return if they purchase nursery containers from a person who only operates outside Australia.
Rates
| Product | Levy rate |
|---|---|
| Nursery containers | 5% of the amount paid for the containers |
GST is not applied to Australian Government levies.
See full details of the levy and export charge rates.
Return and payment dates
Quarterly
Quarterly returns and payments are for nursery containers purchased.
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 nursery containers purchased 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.
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 nursery container 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:
- seller’s operational locations in Australia (if containers are purchased from overseas seller)
- amount paid for the containers
- amount of levy payable.
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 nursery container levy are:
Definitions
Purchase
If the container seller is operating in Australia - containers are taken to be purchased when the first payment is made, whether the payment represents all or part of the purchase price.
If the container seller is operating outside Australia (and not in Australia) - containers are taken to be purchased by a person from the seller when the purchaser takes possession of the containers.
Nursery products
Includes trees, shrubs, plants, seeds, bulbs, corns, tubers, propagating material and plant tissue cultures, grown for ornamental purposes or for producing fruits, vegetables, nuts or cut flowers and foliage.
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.