Fodder charge

A producer of fodder, the person who owns the fodder immediately before it is exported is liable to pay the charge.

If you buy fodder from a producer and you own the fodder immediately before it is exported, you are liable to pay the charge and you must lodge a return to the department. For purposes of a return you are deemed the producer.

If you produce fodder and export your product through an exporting agent you must lodge a return and make a payment to the department.

Fodder is exempt from charge in a quarter if the total quantity of fodder on which the producer would be liable to pay charge for the quarter is less than 250 tonnes.

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 field crops return form.

IMPORTANT: If you pay your 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.

Quarterly returns and payments

Quarterly returns and payments must be lodged with the department within 28 days after the end of the quarter in which the export took place.

Example: for the quarter ending 30 September—if you produced and exported fodder in the months of July, August and September— your quarterly return and payment is due to the department on or before 28 October.

As a producer of fodder who exported more than 250 tonnes of fodder in a quarter, your return for a quarter must include:

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,
   4. Your email and/or phone number, and
   5. Australian Business Number (ABN), or if you are a company the Australian Company Number (ACN)
2. Period to which the return relates
3. Quantity, in tonnes, of fodder exported
4. Amount of charge payable/paid for chargeable fodder.

As a producer of fodder who exported more than 250 tonnes of fodder in a quarter, you must keep records showing for that quarter, the:

1. Quantity, in tonnes, of chargeable fodder exported
2. Amount of charge payable/paid for chargeable fodder
3. A copy of the return.

If you exported your fodder through an exporting agent, you must also keep records showing the exporting agent's:

1. Full name
2. Business or residential address, not the address of a post office box or post office bag, and
3. ABN, if any, or if the agent is a company and does not have an Australian Business Number (ABN) – its Australian Company Number (ACN).

The fodder charge is provided for under the:

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 obligation under legislation.