Pasture seeds levy
The pasture seeds levy was first introduced 23 November 1989. Pasture seeds that are produced in Australia and harvested and certified under a certification scheme will attract a levy. The Rural Research and Development Corporation, now trading as AgriFutures Australia, manage the expenditure of the pasture seeds levy.
Pasture seeds levy rates
A certification scheme means the Australian Seed Certification Scheme, an Organisation for Economic Co‑operation and Development Seed Scheme for the varietal certification of seed moving in international trade, a seed certification scheme approved under the Seeds Act 1985 (Tasmania), or the Association of Official Seed Certifying Agencies seed certification program.
The pasture seeds levy rate comprises research and development (R&D), as shown in the table below:
|Pasture seeds||R&D levy rate|
|Burr medic (Medicago polymorpha)||$10.00 per tonne|
|Disc medic (Medicago tornata)||$10.00 per tonne|
|Gama medic (Medicago rugosa)||$10.00 per tonne|
|Murex medic (Medicago murex)||$10.00 per tonne|
|Snail medic (Medicago scutellata)||$10.00 per tonne|
|Sphere medic (Medicago sphaerocarpos)||$10.00 per tonne|
|Strand medic (Medicago littoralis)||$10.00 per tonne|
|Arrow leaf clover (Trifolium vesiculosum)||$15.00 per tonne|
|Balansa clover (Trifolium balansae)||$15.00 per tonne|
|Berseem clover (Trifolium alexandrium)||$15.00 per tonne|
|Kenya white clover (Trifolium semipilosum)||$15.00 per tonne|
|Lucerne (Medicago sativa)||$15.00 per tonne|
|Persian clover (Trifolium resupinatum)||$15.00 per tonne|
|Red clover (Trifolium pratense)||$15.00 per tonne|
|Rose clover (Trifolium hirtum)||$15.00 per tonne|
|Strawberry clover (Trifolium fragiferum)||$15.00 per tonne|
|Subterranean clover (Trifolium subterraneum)||$11.00 per tonne|
|White clover (Trifolium repens)||$15.00 per tonne|
|Yellow serradella (Ornithopus compressus)||$10.00 per tonne|
The pasture seeds levy rates are calculated per tonne. GST is not applied to Australian Government levies.
Do I need to lodge a return and make a payment?
The producer, the person who owns the pasture seeds immediately after harvest is liable to pay the levy.
A certifying authority will collect levy from a producer, lodge a return to the department and make a payment.
Exemptions from paying the pasture seed levy
No exemptions apply to the pasture seeds levy.
How do I lodge a return for pasture seeds?
You must register with the department to receive a unique LRS number before you can lodge your first return.
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 pasture seeds levy is based on a financial year.
Quarterly returns and payments
Quarterly returns and payments must be lodged with the department within 28 days of the end of the quarters of March, June, September and December.
Example: for the quarter ending 30 September if you certified pasture seeds in the months of July, August and September— your quarterly return and payment is due to the department on or before 28 October.
What must be included in my return?
As a certifying authority of pasture seeds in a quarter, your return for a quarter must include:
- Your personal details, including:
- Full name
- Business or residential address, not the address of a post office box or post office bag
- Post office box or post office bag, and
- Australian Business Number (ABN), or if you are a company the Australian Company Number (ACN)
- Period to which the return relates
- Type of pasture seeds
- Total amount of levy payable on all pasture seeds
- Quantity (in tonnes) of each type of pasture seed certified, and
- Amount of levy payable on each type of pasture seed certified for each producer.
What records do I need to keep?
As a producer of pasture seeds who obtains certification for their pasture seed, you must keep records showing for each quarter of the levy year, the:
- Quantity (in tonnes) of each type of pasture seed certified.
As a certifying authority for pasture seeds you must keep records showing for each quarter of the levy year, the:
- Quantity (in tonnes) of each type of pasture seed certified
- Source of each type of pasture seed certified
- Amount of levy payable, and
- Amount of levy paid.
Primary Industries Legislation
The pasture seeds levy is provided for under the:
Primary Industries (Excise) Levies Act 1999, and
Primary Industries Levies and Charges Collection Act 1991.
This information sheet 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.