When levies apply
Levy applies to sugarcane harvested in Australia and:
- sold to a processor for processing at a processing establishment, or
- processed by a processor at a processing establishment.
Exemptions
Levy does not apply to sugarcane:
- sold in a sugarcane season for processing at a processing establishment where the total quantity processed at that establishment in that season is less than 3,000 tonnes, or
- processed in a sugarcane season at a processing establishment where the total quantity processed at that establishment in that season is less than 3,000 tonnes.
Who collects and pays
The levy is paid to us by the processor of the sugarcane as part of a return, either as a levy payer or collection agent. This depends on the first transaction after the sugarcane is harvested.
Paid directly to us
The levy is paid equally by the processor and the person who sold the sugarcane to the processor. We call these people the levy payer. If the processor also owned the sugarcane, then the processor pays 100% of the levy.
Collected and paid via a third party (collection agent)
When the processor collects and pays us on behalf of the person who sold the sugarcane, 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.
Rates
| Product | Levy rate |
|---|---|
| Sugarcane | 70 cents per tonne |
GST is not applied to Australian Government levies.
See full details of the levy and charge rates.
Return and payment dates
Monthly
Monthly returns and payments are for sugarcane processed or sold for processing.
Returns and payments for 60% of the total levy must be received together by the last day of the next month after sale or processing. The remaining 40% of total levy must be received by the last day of February in the next calendar year.
Example: For sugarcane processed or sold in March in a calendar year, the return and payment for 60% of the total levy must be received by 30 April in the same calendar year. The payment for the remaining 40% of total levy 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 sugarcane 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:
- quantity (tonnes) of sugarcane processed or sold for processing
- amount of levy payable
- levy payers contact and business details (name, address, phone or email, ABN or ACN).
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
Recipient body for the sugarcane levy is:
Definitions
Sugarcane
The stalks (whether whole or not) of the sugarcane plant OR the stalks (whether whole or not) and leaves of the sugarcane plant.
Sugarcane plant
A plant of the genus Saccharum, including any hybrids within that genus.
Sugarcane season
A 12-month period beginning 1 March.
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 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.