Important—you can lodge your grain legumes return online.
Please be aware that you will need to include levy payer information as part of your grain legumes return. Information about the type of information you will need to provide is available below under the heading ‘What must be included in my return’
The grain legumes levy was first introduced 16 October 1985. Grain legumes that are produced in Australia and delivered to another person, other than for storage, or the producer processes the grain, will attract a levy. The Grains Research and Development Corporation (GRDC), Plant Health Australia (PHA) and the National Residue Survey (NRS) manage grain legume levy investments. A Levy Payer Register was established on 12 June 2019 and will be held by GRDC.
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Grain legumes levy rates
Grain legumes means the seeds of lupins, the seeds of field peas, peanuts (in shell) or the seeds of any other leguminous plants of a kind that is listed in the table below.
A process in relation to grain legumes does not include the treatment with a pesticide or another preserving agent before or during storage, or grading solely for seed purposes.
The grain legumes levy rate comprises Emergency Plant Pest Response (EPPR), PHA membership, NRS testing and research and development (R&D), as shown in the table below:
| Grain legumes | EPPR | NRS | PHA | R&D | TOTAL |
|---|---|---|---|---|---|
| Black gram (Vigna mungo) | 0.005 per cent | - | 0.01 per cent | 0.99 per cent | 1.005 per cent |
| Chickpeas (Cicer arietinum) | 0.005 per cent | 0.015 per cent | 0.01 per cent | 0.99 per cent | 1.02 per cent |
| Common beans (Phaseolus vulgaris) | 0.005 per cent | 0.015 per cent | 0.01 per cent | 0.99 per cent | 1.02 per cent |
| Common vetch (Vicia sativa) | 0.005 per cent | 0.015 per cent | 0.01 per cent | 0.99 per cent | 1.02 per cent |
| Cowpeas (Vigna unguiculata) | 0.005 per cent | 0.015 per cent | 0.01 per cent | 0.99 per cent | 1.02 per cent |
| Faba beans (Vicia faba) | 0.005 per cent | 0.015 per cent | 0.01 per cent | 0.99 per cent | 1.02 per cent |
| Field peas (Pisum sativum) | 0.005 per cent | 0.015 per cent | 0.01 per cent | 0.99 per cent | 1.02 per cent |
| Lentils (Lens culinaris) | 0.005 per cent | 0.015 per cent | 0.01 per cent | 0.99 per cent | 1.02 per cent |
| Lupins (Lupinus albus) | 0.005 per cent | 0.015 per cent | 0.01 per cent | 0.99 per cent | 1.02 per cent |
| Mung beans (Vigna radiata) | 0.005 per cent | 0.015 per cent | 0.01 per cent | 0.99 per cent | 1.02 per cent |
| Peanuts - in shell (Arachis hypogaea) | 0.005 per cent | - | 0.01 per cent | 0.99 per cent | 1.005 per cent |
| Pigeon peas (Cajanus cajan) | 0.005 per cent | 0.015 per cent | 0.01 per cent | 0.99 per cent | 1.02 per cent |
| Wild cowpeas (Vigna vexillata) | 0.005 per cent | 0.015 per cent | 0.01 per cent | 0.99 per cent | 1.02 per cent |
Recent changes: the common name for Phaseolus vulgaris, previously referred to as Navy beans, has been updated to Common beans in accordance with the relevant levies legislation.
The grain legumes levy rates are calculated as a percentage of the sale value – that is, the price or amount paid for the grain legumes net of GST, handling, storage, transport and free on board (FOB) costs. This may also be known as farm gate value.
GST is not applied to Australian Government levies.
Example: the sale value of grain legumes means the price of the grain if it were not grain for sowing and if it had been sold at the market price on the day the grain was delivered to another person (other than for storage) or for processing, less storage, handling, freight and free on board costs. In any other case, the sale price of the grain according to the sales invoices.
Example: for grain legumes in a pool, the amount of each payment made for the grain legumes. The amount of levy payable must be calculated using the quantity of grain legumes (in tonnes) that corresponds with the percentage of each pool payment.
Example: seed grain that attracts a levy includes grain produced and sold as certified or registered seed grain. The farm gate value of seed grain is determined as if it were not seed grain for sowing and had been sold at the market price of the day the grain was delivered. You should check the rural press for sales prices in different locations.
Do I need to lodge a return and make a payment?
A producer of grain legumes, the person who owns the grain legumes immediately after harvest is liable to pay the levy.
If you produce grain legumes and use your grain for your own commercial purposes, for example in feedlots or piggeries, you must lodge a return and make a payment to the department.
If you produce grain legumes and you process and sell your own grain, for example, if you are a registered or certified seed grower, you must lodge a return and make a payment to the department as the grain is sold.
If you produce grain legumes and sell your grain through an intermediary, including through a first purchaser, buying agent, selling agent or processor, the amount of levy they pay to the department on your behalf can be recovered from you by offset or otherwise.
As an intermediary, such as a processor who processes a product or a receiver of a product including a first purchaser or buying agent, you must lodge a return and make a payment to the department. You can recover from the producer the amount of levy paid to the department, by offset or otherwise.
Exemptions from the grain legumes levy
A producer of grain legumes is not liable to pay the grain legumes levy if the total amount of grain legumes that the producer delivers to a person in a financial year amounts to less than $25 of levy.
A processor of grain legumes is not liable to pay the grain legumes levy if the total amount of that grain in a financial year amounts to less than $25 of levy.
If you produce and process your own grain legumes or a person processes your grain legumes and you use the grain or all of the products and by-products of the processing for domestics purposes and not for commercial purposes, you are not liable to pay the grain legumes levy.
If you deliver grain legumes for storage on behalf of a producer, where no person is liable to pay the producer for the grain legumes, the grain legumes levy is not payable.
How do I lodge a grain legumes return?
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 grain return form.
Return and payment dates
IMPORTANT: If you pay your levy 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.
The grain legumes levy is based on a financial year.
Quarterly returns and payments
Quarterly returns and payments must be lodged the department within 28 days of the end of the quarters of March, June, September and December.
Example: for the quarter ending 30 September—if you produced, bought, sold or exported grain legumes in the months of July, August and September— your quarterly return and payment is due to the department on or before 28 October.
What must be included in my return?
As a producer of grain legumes who sold or processed grain legumes in a quarter, your return for a quarter must include:
- Your personal details, including:
- Full name
- Business or residential address, not the address of a post office box or post office bag
- Post office box or post office bag, and
- Australian Business Number (ABN), or if you are a company the Australian Company Number (ACN)
- Period to which the return relates
- Quantity (in tonnes) of each type of grain legume
- Net value of each type of grain legume, and
- Amount of levy payable for each type of grain legume.
As a first purchaser or processor of grain legumes who had grain legumes delivered to you in a quarter, your return for a quarter must include:
- Your personal details, including:
- Full name
- Business or residential address, not the address of a post office box or post office bag
- Post office box or post office bag, and
- ABN, or if you are a company the ACN
- Period to which the return relates
- Quantity (in tonnes)of each type of grain legume
- Net value of each type of grain legume, and
- Amount of levy payable for each type of grain legume.
Your return must also include, for each producer for whom you bought grain legumes, the:
-
- Person’s full name, address, contact details, and ABN, if any, and if the person is a company and does not have an ABN – its ACN
- Total quantity (in tonnes) of each type of grain legumes
- Net value of each type of grain legumes, and
- Amount of levy paid for each type of grain legumes.
As a selling agent of grain legumes who sold grain legumes on behalf of a producer, your return for a quarter must include:
- Your personal details, including:
- Full name
- Business or residential address, not the address of a post office box or post office bag
- Post office box or post office bag, and
- ABN, or if you are a company the ACN
- Period to which the return relates
- Quantity, in tonnes, of each type of grain legume
- Net value of each type of grain legume, and
- Amount of levy payable for each type of grain legume.
Your return must also include, for each producer from whom you sold grain legumes, the:
-
- Person’s full name, address, contact details, and ABN, if any, and if the person is a company and does not have an ABN – its ACN
- Total quantity (in tonnes) of each type of grain legumes
- Net value of each type of grain legumes, and
- Amount of levy paid for each type of grain legumes.
Please note: For grain legumes in a pool, the amount of levy payable must be calculated using the quantity of grain legumes (in tonnes) that corresponds with the percentage of each pool payment.
What records do I need to keep?
As a producer of grain legumes who sold or processed grain legumes, you must keep records showing for each quarter of the levy year, the:
- Quantity (in tonnes) of each type of grain legume sold or processed
- Net value of each type of grain legume sold or processed
- Quantity (in tonnes) of each type of grain legume kept for your own domestic use, and
- Net value of each type of grain legume kept for your own domestic use.
As a first purchaser or processor of grain legumes, you must keep records showing for each quarter of the levy year, the:
- Quantity (in tonnes) of each type of grain legume that was delivered to you
- Net value of each type of grain legume that was delivered to you
- Source of each type of grain legume that was delivered to you, and
- Amount of levy, if any, deducted from a payment made to a producer of grain legume.
As a selling agent of grain legumes, you must keep records showing for each quarter of the levy year, the:
- Quantity (in tonnes) of each type of grain legume you sold on behalf of a producer
- Net value of each type of grain legume you sold on behalf of a producer
- Source of each type of grain legume that you sold on behalf of a producer, and
- Amount of levy, if any, deducted from a payment made to a producer.
Primary Industries Legislation
The grain legumes levy is legislated under the:
Primary Industries (Excise) Levies Act 1999
Primary Industries Levies and Charges Collection Act 1991, and
National Residue Survey (Excise) Levy Act 1998.
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 obligations under legislation.
Contact us
If you have any questions about levies and charges, your levies account or how to lodge your return, please contact the Levies Helpdesk via email: levies.management@awe.gov.au or call us on 1800 020 619