Pineapples levy and charge

The pineapples levy and charge was first introduced 1 July 2009. Pineapples that are produced in Australia and used by the producer in the production of other goods or that are sold processed or that are exported will attract a levy or charge. Horticulture Innovation Australia Limited is responsible for the expenditure of the pineapples levy and charge.

Pineapples levy and charge rates

Pineapples means a fruit of any species of the genus Ananas.

Crown means the short leafy stem that grows from one end of the pineapple.

De-topping means removing the crown of a pineapple.

Fresh pineapples means pineapples other than processing pineapples.

Processing pineapples means pineapples sold by the producer to a first purchaser, or sold through a buying agent or selling agent, for use in the production of a processed product in Australia or used by the producer in the production of a processed product.

A process in relation to pineapples does not include cleaning, sorting, grading, packing, detopping and fruit conditioning processes such as storage and ripening.

Retail sale means a sale by a producer except a sale to a first purchaser or through an buying agent, selling agent or exporting agent or at a wholesale produce market.

The pineapples levy and charge rate comprises marketing and research and development (R&D), as shown in the table below:

The pineapples levy and charge rate is calculated per tonne. The charge on fresh pineapples is not payable if the levy has already been applied to the fresh pineapples prior to export. The charge does not apply to processing pineapples. GST is not applied to Australian Government levies and charges.

Do I need to lodge a return and make a payment?

A producer of pineapples, the person who owns the pineapples immediately after harvest is liable to pay the levy.

If you produce pineapples and sell your pineapples by retail sale and the total quantity that you have sold is more than 30 tonnes in a financial year, you must lodge a return and make a payment to the department.

If you produce pineapples and sell your pineapples through an intermediary the amount of levy they pay to the department on your behalf can be recovered from you by offset or otherwise.

If you are an intermediary, including a first purchaser, buying agent, selling agent or exporting agent, you must lodge a return and make a payment to the department. You can recover from the producer the amount of levy paid to the department by offset or otherwise.

If you export pineapples—that is, you are the person who owns the pineapples at the time of export, you must lodge a return and make a payment to the department.

Exemptions from paying the pineapples levy and charge

A producer of pineapples is not liable to pay the levy if the total leviable quantity of fresh pineapples sold by retail sale amounts to less than 30 tonnes in a financial year.

How do I lodge a pineapples return?

You must register with the department to receive a unique LRS number before you can lodge your first return.

To lodge your return online, access Levies Online. Alternatively, you can complete a manual horticulture return form.

Return and payment dates

IMPORTANT: If you pay your levy or charge 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 pineapples levy and charge 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 March, June, September and December.

Example: for the quarter ending 30 June – if you bought, sold or exported pineapples in the months of April, May and June – your quarterly return is due on or before 28 July.

Annual return and payment

A producer who sold more than 30 tonnes of pineapples by retail sale in a financial year must lodge a return and make a payment to the department once a year, that is on or before 28 August in the next financial year.

Example: the 2016-17 annual return and payment must be made on or before 28 August 2017.

To be eligible for an annual return and payment, you must have reasonable grounds to believe that the quantity of pineapples which you are likely to deal in, in a financial year, amounts less than $500 levy. You must also make an application to the Secretary of the Department of Agriculture and Water Resources. If you would like to make an application please contact the department’s levies office in your state or territory.

What must be included in my return?

As a producer of pineapples, your return for a quarter or levy year must set out for that quarter or levy year:

1. Your personal details, including:
1. Full name
2. Business or residential address, not the address of a post office box or post office bag
3. Post office box or post office bag, and
4. Australian Business Number (ABN), or if you are a company the Australian Company Number (ACN)
2. Period to which the return relates
3. Quantity of each class of leviable pineapples sold
4. Amount of levy payable, and
5. Amount of levy paid.

As an intermediary of pineapples, including as a first purchaser, buying agent, selling agent, exporting agent or processor, your return for a quarter or levy year must set out for that quarter or levy year:

1. Your personal details, including:
1. Full name
2. Business or residential address, not the address of a post office box or post office bag
3. Post office box or post office bag, and
4. ABN, or if you are a company the ACN
2. Period to which the return relates
3. Quantity of each class of pineapples bought, sold, exported or processed
4. Amount of levy and charge payable, and
5. Amount of levy and charge paid.

As an exporter of pineapples, your return for a quarter or levy year must set out for that quarter or levy year:

1. Your personal details, including:
1. Full name
2. Business or residential address, not the address of a post office box or post office bag
3. Post office box or post office bag, and
4. ABN, or if you are a company the ACN
2. Period to which the return relates
3. Quantity of fresh pineapples exported
4. Amount of charge payable, and
5. Amount of charge paid.

What records do I need to keep?

As a producer of pineapples, you must keep records for five (5) years showing for each quarter or levy year, the:

1. Quantity of leviable pineapples dealt with by the producer in the quarter
2. Amount of levy payable, and
3. Amount of levy paid.

As an intermediary of pineapples, including as a first purchaser, buying agent, selling agent, exporting agent or a processor, you must keep records for five (5) years showing for each quarter or levy year, the:

1. Quantity of pineapples bought, sold, exported or processed in the quarter
2. Amount of levy and charge, and
3. Amount of levy and charge.

As an exporter of pineapples, you must keep records for five (5) years showing for each quarter or levy year, the:

1. Quantity of fresh pineapples exported
2. Amount of charge payable, and
3. Amount of charge paid.

Primary Industries Legislation

The pineapples levy and charge is provided for under the:

Primary Industries (Excise) Levies Act 1999

Primary Industries (Customs) Charges Act 1999, and

Primary Industries Levies and Charges Collection Act 1991.

This information 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.