When levies apply
Levy applies to:
- fresh grapes grown in Australia and used at a winery in Australia in wine making
- dried grapes, where the grapes were grown and dried in Australia and the dried grapes used at a winery in Australia in wine making, or
- grape juice that is used at a winery in Australia in wine making.
Exemptions
No exemptions apply to the wine grapes levy.
Who collects and pays
The levy is paid by the person who owns the fresh grapes, dried grapes or grape juice when they are used in wine-making in Australia. We call this person the levy payer.
The levy payer pays directly to us as part of a return.
Rates
| Product | Quantity (tonnes) | Levy rate |
|---|---|---|
| Fresh grapes, fresh grape equivalent of dried grapes or grape juice | No more than 10 tonnes | $200 + $5.00 per tonne |
| More than 10 but not more than 3,000 tonnes | $180 + $9.20 per tonne | |
| More than 3,000 but not more than 6,000 tonnes | $27,780 + $8.80 per tonne over 3,000 tonnes | |
| More than 6,000 but not more than 9,000 tonnes | $54,180 + $7.00 per tonne over 6,000 tonnes | |
| More than 9,000 but not more than12,000 tonnes | $75,180 + $6.30 per tonne over 9,000 tonnes | |
| More than 12,000 but not more than 20,000 tonnes | $94,080 + $5.60 per tonne over 12,000 tonnes | |
| More than 20,000 but not more than 40,000 tonnes | $138,880 + $5.50 per tonne over 20,000 tonnes | |
| More than 40,000 | $248,880 + $5.40 per tonne over 40,000 tonnes |
GST is not applied to Australian Government levies.
See full details of the levy and charge rates.
Return and payment dates
Annual
Annual returns and payments are for wine grapes used at a winery in Australia in wine-making.
Returns must be received by:
- 30 September (for the previous financial year)
Payments must be received by:
- If the total quantity of all wine grapes is 100 tonnes or less:
- 30 September (for the previous financial year)
- If the total quantity of all wine grapes is more than 100 tonnes:
- 50% of the levy amount due by 30 September (for the previous financial year)
- 50% of the levy amount due by 1 March (for the previous financial year)
Examples:
- For wine grapes used at a winery in 2025-26, where the total quantity of fresh grapes and fresh grape equivalent is 100 tonnes or less, the annual return and payment would be due by 30 September 2026.
- For wine grapes used at a winery in 2025-26, where the total quantity of fresh grapes and fresh grape equivalent is 100 tonnes or less, the annual return and payment would be due by 30 September 2026.
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 wine grapes 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 grapes (fresh grapes, dried grapes, grape juice or grape juice strength)
- quantity (tonnes) of fresh grapes used or the fresh grape equivalent for each type of grape
- amount of levy payable for each type.
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 bodies for the wine grapes levy are:
Definitions
Fresh grape equivalent
A quantity of:
- dried grapes mean the number of tonnes equal to the number worked out by multiplying the number of tonnes of the dried grapes by 3, or
- grape juice means the number of tonnes equal to the number worked out by:
- for single-strength grape juice, dividing the number of litres of the quantity of single strength grape juice by 800, or
- for concentrated grape juice, dividing the number of litres of single strength grape juice, from which the concentrated grape juice was derived, by 800.
Example 1: For 6 tonnes of dried grapes, the fresh grape equivalent is 18 tonnes.
Example 2: For 3,200 litres of single strength grape juice, the fresh grape equivalent is 4 tonnes.
Example 3: Assume 1,400 litres of concentrated grape juice is derived from 5,600 litres of single strength grape juice. The fresh grape equivalent is 7 tonnes.
Grape
A fruit of the genus Vitis.
Grape juice
Grape juice produced in Australia, from grapes grown in Australia, whether single strength or concentrated.
Proprietor
The person carrying on the business conducted at the premises.
Wine grapes
Dried grapes, fresh grapes or grape juice.
Wine-making
- a step in the manufacture of wine (including wine used, or intended for use, in the manufacture of brandy)
- a step in the production of grape spirit suitable for the fortifying of wine or the manufacture of brandy, or
- the addition of single strength grape juice or concentrated grape juice to wine, but
- does not include:
- the extraction of juice from grapes, or
- the concentration of grape juice.
Winery
Premises during a financial year if, in that year or either of the last 2 financial years, at least 5 tonnes of fresh grapes, or the fresh grape equivalent of dried grapes and grape juice, was used in wine-making at the premises.
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.