When levies apply
Levy applies to grains harvested in Australia if the person who owns them immediately after harvest:
- sold the grains to a business purchaser
- processed the grains themselves, or
- had the grains processed by another person.
Exemptions
Levy does not apply to grain if the grain is processed by or for the person who owns it immediately after harvest and:
- retained as seed for sowing, or
- that person used all the products and by-products of the processing for domestic purposes (and not for commercial purposes).
Records must be maintained to confirm that the exemption applies.
Coarse grains
Levy does not apply to popping corn.
Levy does not apply to coarse grains if the person who owned them immediately after harvest:
- sold the coarse grains and the total amount of levy payable on coarse grains sold in that financial year is less than $25 (GST exclusive), or
- processed the coarse grains themselves or had them processed by another person and the total amount of levy payable on coarse grains processed in that financial year is less than $25 (GST exclusive).
Grain legumes
Levy does not apply to grain legumes if the person who owned them immediately after harvest:
- sold the grain legumes and the total amount of levy payable on grain legumes sold in that financial year is less than $25 (GST exclusive), or
- processed the grain legumes themselves or had them processed by another person and the total amount of levy payable on grain legumes processed in that financial year is less than $25 (GST exclusive).
Oilseeds
Levy does not apply to oilseeds if the person who owned them immediately after harvest:
- sold the oilseeds and the total amount of levy payable on oilseeds sold in that financial year is less than $25 (GST exclusive), or
- processed the oilseeds themselves or had them processed by another person and the total amount of levy payable on oilseeds processed in that financial year is less than $25 (GST exclusive).
Wheat
Levy does not apply to wheat if the person who owned it immediately after harvest:
- sold the wheat and the total amount of levy payable on wheat sold in that financial year is less than $25 (GST exclusive), or
- processed the wheat themselves or had it processed by another person and the total amount of levy payable on wheat processed in that financial year is less than $25 (GST exclusive).
Who collects and pays
The levy may be paid via a third party (collection agent) or directly to us. This depends on whether there is a collection agent, who maintains an office in Australia, involved in the sale or processing of the grain.
Collected and paid via a third party (collection agent)
The levy is collected by the person associated with the sale or processing of the grain. We call this person the collection agent.
The collection agent can be the:
- selling agent, buying agent (if no selling agent is involved), or business purchaser (if no selling agent or buying agent is involved), where the business purchaser maintains an office in Australia in connection with the carrying on of their business, or
- person who processed the grain for the levy payer.
This person deducts or recovers the levy from the levy payer and then pays that amount to us as part of a return.
Paid directly to us (levy payer)
The levy is paid by the person who owns the grain 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 the grain to a business purchaser who does not maintain a business office in Australia, or
- processed the grain themselves.
Rates
| Product | Type | Levy rate |
|---|---|---|
| Coarse grains | Barley | 1.02% of the value |
| Canary seed | 1.005% of the value | |
| Cereal rye | 1.005% of the value | |
| Grain sorghum | 1.02% of the value | |
| Maize | 0.72% of the value | |
| Millet | 1.005% of the value | |
| Oats | 1.02% of the value | |
| Triticale | 1.02% of the value | |
| Grain legumes | Black gram | 1.005% of the value |
| Chickpeas | 1.02% of the value | |
| Common beans | 1.02% of the value | |
| Common vetch | 1.02% of the value | |
| Cowpeas | 1.02% of the value | |
| Faba beans | 1.02% of the value | |
| Field peas | 1.02% of the value | |
| Lentils | 1.02% of the value | |
| Lupins | 1.02% of the value | |
| Mung beans | 1.02% of the value | |
| Peanuts | 1.005% of the value | |
| Pigeon peas | 1.02% of the value | |
| Wild cowpeas | 1.02% of the value | |
| Oilseeds | Linseed | 1.02% of the value |
| Rape seed | 1.02% of the value | |
| Safflower seed | 1.02% of the value | |
| Soybean | 1.02% of the value | |
| Sunflower seed | 1.02% of the value | |
| Wheat | Wheat | 1.02% of the value |
GST is not applied to Australian Government levies.
See full details of the levy and export charge rates.
Return and payment dates
Quarterly
Quarterly returns and payments are for grains sold or processed.
Return and payment must be received by:
- 31 October (July to September quarter)
- 31 January (October to December quarter)
- 30 April (January to March quarter)
- 31 July (April to June quarter)
Example: For grains sold or processed in the July to September quarter in a financial year, the return and payment must be received by 31 October in the same financial 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 grain 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 grain
- quantity (tonnes) of grains sold or processed for each type
- value (sale price or market value) of grains sold or processed for each type
- amount of levy payable for each type
- levy payer information and business details (name, address, phone or email, ABN/ACN).
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 grain levy are:
Definitions
Barley
Seeds of a plant of species Hordeum vulgare.
Black gram
Seeds of a plant of species Vigna mungo.
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).
Calculating the value
For grain sold other than for sowing:
- where not sold in a pool, the sale price of the grain, excluding handling, storage, transport and free on-board costs, or
- where a quantity is sold in a pool, the amount paid for that quantity, excluding handling, storage, transport and free on-board costs.
For grain sold for sowing, the market value of the grain, if it were not grain for sowing, on the day the grain is sold.
For grain processed, the market value of the grain on the day the processing begins.
Canary seed
Seeds of a plant of species Phalaris canariensis.
Cereal rye
Seeds of a plant of species Secale cereale.
Chickpeas
Seeds of a plant of species Cicer arietinum.
Coarse grains
Barley, grain sorghum, oats, triticale, canary seed, cereal rye, millet or maize.
Common beans
Seeds of a plant of species Phaseolus vulgaris.
Common vetch
Seeds of a plant of species Vicia sativa.
Cowpeas
Seeds of a plant of species Vigna unguiculata.
Faba beans
Seeds of a plant of species Vicia faba.
Field peas
Seeds of a plant of species Pisum sativum.
Grain
Wheat, coarse grains, oilseeds or grain legumes.
Grain legumes
Chickpeas, common beans, common vetch, cowpeas, faba beans, field peas, lentils, lupins, mung beans, pigeon peas, wild cowpeas, black gram and peanuts.
Grain sorghum
Seeds of a plant of species Sorghum bicolor.
Lentils
Seeds of a plant of species Lens culinaris.
Linseed
Seeds of a plant of species Linum usitatissimum.
Lupins
Seeds of a plant of species Lupinus albus or Lupinus angustifolius.
Maize
Seeds of a plant of species Zea mays.
Millet
Seeds of the species Echinochloa frumantacea, Echinochloa esculenta (synonym Echinochloa utilis), Panicum miliaceum or Setaria italica.
Mung beans
Seeds of a plant of species Vigna radiata.
Oats
Seeds of a plant of species Avena sativa.
Oilseeds
Linseed, rape seed, safflower seed, soybean and sunflower seed.
Peanuts
Seeds of a plant of species Arachis hypogaea.
Pigeon peas
Seeds of a plant of species Cajanus cajan.
Process
This does not include cleaning or washing, brushing, sorting, grading, packing, storage, transport, delivery, treatment with a pesticide or another preserving agent, drying or aerating.
Rape seed
Seeds of a plant of species Brassica napus.
Safflower seed
Seeds of a plant of species Carthamus tinctorius.
Soybean
Seeds of a plant of species Glycine max.
Sunflower seed
Seeds of a plant of species Helianthus annuus.
Triticale
Seeds of a plant of the genus ×Triticosecale.
Wheat
Seeds of a plant of the genus Triticum.
Wild cowpeas
Seeds of a plant of species Vigna vexillate.
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.