For related levies and charges see dried grapes levy and export charge and prune levy.
When levies apply
Levy applies to dried tree fruits where the tree fruit is harvested in Australia and:
- delivered to a packing house in Australia for drying by or on behalf of the person who owns the tree fruit immediately after harvest
- dried and used for producing other goods in Australia by or on behalf of the person who owns the tree fruit immediately after harvest
- dried in Australia and sold by or on behalf of the person who owns the tree fruit immediately after harvest, or
- dried in Australia outside a packing house and delivered to a packing house in Australia by or on behalf of the person who owns the tree fruit immediately after harvest.
Exemptions
Records must be maintained for five (5) years to confirm that the exemption applies.
Levy does not apply to:
- prunes (the prune levy may apply)
- dried tree fruit if the levy has already been applied, or
- dried tree fruit sold after export.
Who collects and pays
The levy may be collected and paid:
- directly to us (levy payer), or
- via a third party (collection agent).
This depends on whether there is a collection agent involved in the sale, processing or delivery of the dried tree fruits.
Paid directly to us (levy payer)
The levy is paid by the person who owns the tree fruits immediately after harvest. We call this person the levy payer.
The levy payer pays directly to us as part of a return if they:
- sold dried tree fruit by retail sale, or
- used dried tree fruits to produce other goods.
Collected and paid via a third party (collection agent)
The levy is collected by a third party if someone is acting on behalf of the levy payer. We call this person the collection agent.
The collection agent can be the:
- selling agent
- buying agent if no selling agent is involved
- business purchaser if no selling or buying agent is involved and not by retail sale, or
- proprietor of the packing house where the tree fruit is dried or delivered.
This person deducts or recovers the levy from the levy payer and pays that amount to us as part of a return.
Rate
| Product | Levy rate |
|---|---|
| Dried apricots | $32.00 per tonne |
| Dried nectarines | $32.00 per tonne |
| Dried peaches | $32.00 per tonne |
| Dried pears | $32.00 per tonne |
| Dried plums | $32.00 per tonne |
| Hybrid | $32.00 per tonne |
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 dried tree fruits sold, delivered or used to produce other goods in a period of 12 months beginning on 1 October.
Return and payment must be received by:
- 30 November each year (for the previous levy year)
For dried tree fruits sold, delivered or used to produce other goods in a period of 12 months beginning 1 October, the return and payment must be received by 30 November in the next levy 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 request a levies account number before you can lodge your first return.
If you can’t use Levies Online
To lodge a manual return:
- download and complete the dried tree fruit and prunes 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:
- type of dried tree fruits
- quantity (tonnes) of dried tree fruits sold, delivered or used to produce other goods
- amount of levy payable.
Record keeping
You must keep records relating to each return for five (5) years. The records must:
- be set out for the 12-month period beginning 1 October
- include details of each transaction.
Heavy penalties could apply if you fail to meet the record keeping requirements.
Who uses this levy
Recipient body for the dried tree fruit levy is:
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).
Buying agent
A person who buys products, goods or services on behalf of business purchasers while carrying on a business (including as a broker, wholesaler, settlement agent or solicitor).
Levy year
12-month period beginning 1 October.
Packing house
A business premises at which fruit or dried fruit is packed, or fruit is dried and packed, for sale.
Tree fruit
Pear of the genus Pyrus.
Apricot of the species Prunus armeniaca.
Peach or nectarine of the species Prunus persica.
Plum of the species Prunus domestica, Prunus salicina, Prunus besseyi, Prunus americana, Prunus nigra, Prunus munsoniana, Prunus insititia, Prunus cerasifera or Prunus spinosa.
A hybrid between any apricot, peach, nectarine or plum.
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).
Selling agent
A person who sells products, goods or services on behalf of levy payers while carrying on a business (including as a broker, wholesaler, settlement agent or solicitor).
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.