When levies and charges apply
Levy
Levy applies to potatoes harvested in Australia if they are:
- sold by the person who owns them immediately after harvest, or
- processed at a processing establishment in Australia.
Where a change of ownership occurs, levy is payable on both the sale and the processing of the potatoes. In this example, the levy could be paid by different people (the grower who sold the potatoes and the processor).
Charge
Charge applies to potatoes harvested in and exported from Australia.
Exemptions
Levy
Levy does not apply to potatoes sold:
- for stockfeed
- after being exported, or
- by retail sale, if the total quantity sold in the calendar year is less than 100 tonnes.
Levy does not apply to potatoes processed at a processing establishment if the:
- business carried out at the establishment is not wholly or substantially a business of processing plant products, or
- the total quantity of potatoes processed at that establishment in that calendar year is less than 100 tonnes.
Charge
Charge does not apply if the total quantity of potatoes exported in a calendar year is less than 100 tonnes.
Charge does not apply to potatoes if the levy has already been applied.
Who collects and pays
The levy or charge may be paid directly to us or via a third party (collection agent). This depends on the first transaction after the potatoes are harvested.
Paid directly to us
The levy is paid by the person who owns the potatoes immediately after harvest or when they begin to be processed. We call this person the levy payer.
The charge is paid by the person who exports the potatoes from Australia. We call this person the charge payer.
The levy and charge payer pays directly to us as part of a return if they sold potatoes by retail sale, processed or exported potatoes themselves.
Collected and paid via a third party (collection agent)
The levy or charge is collected by the person associated with the first sale or export of the potatoes, or who processes them on behalf of the levy payer. We call this person the collection agent.
The collection agent can be the:
- selling agent, or if no selling agent is involved, the buying agent or business purchaser
- exporting agent, or
- person who processed the potatoes for the levy payer.
This person deducts or recovers the levy or charge from the levy payer or charge payer and then pays that amount to us as part of a return.
Rates
| Product | Levy/charge rate |
|---|---|
| Potatoes sold or exported | 60 cents per tonne |
| Potatoes processed | 50 cents per tonne |
GST is not applied to Australian Government levies and charges.
See full details of the levy and charge rates.
Return and payment dates
Quarterly
Quarterly returns and payments are for potatoes sold (other than by retail sale), processed or exported.
Return and payment must be received by:
- 30 April (January to March quarter)
- 31 July (April to June quarter)
- 31 October (July to September quarter)
- 31 January (October to December quarter)
Example: For potatoes sold (other than by retail sale), processed, or exported in the January to March quarter in a calendar year, the return and payment must be received by 30 April in the same calendar year.
You may not need to lodge a quarterly return.
You can apply to lodge an annual return if you believe the total quantity of potatoes on which you will (or will be likely to) to pay a levy, charge or both, for a calendar year will be less than 1,000 tonnes.
To apply for annual returns, contact the levies team in your state or territory.
Annual
Annual returns and payments are for potatoes sold by retail sale in a calendar year, or where we have approved your application to lodge and pay once a year.
Return and payment must be received by:
- Last day of February in the next calendar year
For potatoes sold by retail sale in this calendar year, or where we have approved your request to lodge and pay annually, the return and payment must be received by the last day of February in the next 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 horticulture return form
- email or post your return
- make payment to us by electronic funds transfer (EFT) or cheque.
Return information
Potatoes are part of the:
- Horticulture Quarterly Return
- Horticulture Annual Calendar Year Return
To lodge a return, you will need to know the:
- quantity (tonnes) of potatoes sold, processed or exported
- amount of levy and charge payable for each type.
You must keep records of these details for five (5) years. This must be set out for each financial year and include details of each transaction.
Who uses this levy and charge
Recipient bodies for the potatoes levy and 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).
Potato
A tuber of the species Solanum tuberosum.
Process
This does not include cleaning or washing, brushing, sorting, grading, packing, storage, transport and delivery.
Processing establishment
Business premises at which a process in relation to potatoes is performed.
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).
Primary industries legislation
This information is a guide only. You must be aware of your obligations under relevant levy and charges laws.
This includes:
- Primary Industries (Excise) Levies Act 2024
- Primary Industries (Customs) Charges Act 2024
- Primary Industries Levies and Charges Collection Act 2024
See more on levy and charge laws.
Stay updated
Check latest updates in our levy notices.
Contact us
For more on levies and charges, levies accounts or how to lodge your return, contact the Levies team.