When levies apply
Levy applies to pasture seeds harvested in Australia and certified under a certification scheme.
Exemptions
No exemptions apply to the pasture seed levy.
Who collects and pays
Collected and paid via a third party (collection agent)
The levy is paid to us directly by the body who certifies the pasture seeds. We call this person the collection agent.
This person deducts or recovers the levy when pasture seeds are certified on behalf of the levy payer, who is the person who owns the pasture seeds immediately before they are harvested. They will then pay that amount to us as part of a return.
Rates
| Product | Levy rate |
|---|---|
| Arrow leaf clover | $15.00 per tonne |
| Balansa clover | $15.00 per tonne |
| Barrel medic | $10.00 per tonne |
| Berseem clover | $15.00 per tonne |
| Burr medic | $10.00 per tonne |
| Disc medic | $10.00 per tonne |
| Gama medic | $10.00 per tonne |
| Kenya white clover | $15.00 per tonne |
| Lucerne | $15.00 per tonne |
| Murex medic | $10.00 per tonne |
| Persian clover | $15.00 per tonne |
| Red clover | $15.00 per tonne |
| Rose clover | $15.00 per tonne |
| Snail medic | $10.00 per tonne |
| Sphere medic | $10.00 per tonne |
| Strand medic | $10.00 per tonne |
| Strawberry clover | $15.00 per tonne |
| Subterranean clover | $11.00 per tonne |
| White clover | $15.00 per tonne |
| Yellow serradella | $10.00 per tonne |
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 pasture seeds certified in a quarter.
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 pasture seeds certified 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 pasture seeds 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 certified pasture seeds
- quantity (tonne) of certified pasture seed
- amount of levy payable for each type
- levy payer information and business details (name, address, phone or email, ABN/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 body for the pasture seed levy is:
Definitions
Certification bodies
States certification bodies include:
- Western Australian Department of Primary Industries and Regional Development Diagnostic Laboratory Services Seed Testing and Certification
- South Australian Department of Primary Industries and Regions, Seed Services Australia
- Tasmanian Department of Natural Resources and Environment, Tasmanian Seed Services.
Other certification body:
- BVAQ Pty Ltd (ACN 004 319 171).
Certification schemes
Any of the Organisation for Economic Co-operation and Development Seed Schemes for the Varietal Certification of Seed.
The Australian Seed Certification Scheme.
The Association of Official Seed Certifying Agencies seed certification program.
Pasture seeds
Seeds of a plant of a species with the common name:
- Arrow leaf clover, Trifolium vesiculosum
- Balansa clover, Trifolium michelianum
- Barrel medic, Medicago truncatula
- Berseem clover, Trifolium alexandrinum
- Burr medic, Medicago polymorpha
- Disc medic, Medicago tornata or Medicago italica
- Gama medic, Medicago rugosa
- Kenya white clover, Trifolium semipilosum
- Lucerne, Medicago sativa
- Murex medic, Medicago murex
- Persian clover, Trifolium resupinatum
- Red clover, Trifolium pratense
- Rose clover, Trifolium hirtum
- Snail medic, Medicago scutellata
- Sphere medic, Medicago sphaerocarpos
- Strand medic, Medicago littoralis
- Strawberry clover, Trifolium fragiferum
- Subterranean clover, Trifolium subterraneum
- White clover, Trifolium repens
- Yellow serradella, Ornithopus compressus.
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.