Skip to main content Skip to main navigation Skip to search

Help for those affected by flood

Visit nema.gov.au.

Close
Home

Top navigation main

  • News & media
  • Jobs
  • Minister
  • Contact us
Main menu

AWE Main

  • Agriculture and land
    Agriculture and land Building stronger and more sustainable agriculture, fisheries, forestry and land care.
    • Animal health
    • Climate change and agriculture
    • Farming, food and drought
    • Fisheries
    • Forestry
    • Plant health
    • Drought and rural support
    • Mouse infestation advice
    Xylella

    Protect against unwanted plant pests

    Our biosecurity system helps protects us. Everyone has a role in supporting our biosecurity system.

    Find out more

  • Biosecurity and trade
    Biosecurity and trade Lowering biosecurity risks to Australia, and assisting industry to accelerate growth towards a $100 billion agricultural sector by 2030.
    • Aircraft, vessels and military
    • Biosecurity policy
    • Cats and dogs
    • Exporting
    • Importing
    • Pests, diseases and weeds
    • Public awareness and education
    • Trade and market access
    • Travelling or sending goods to Australia
    Brown marmorated stink bug

    BMSB Seasonal Measures

    Australia has strengthened seasonal measures to manage the risk of BMSB.

    View our seasonal measures

  • Science and research
    Science and research Undertaking research and collecting data to support informed decisions and policies.
    • Australian Bureau of Agricultural and Resource Economics and Sciences (ABARES)
    • Office of the Science Convenor
    • Plant Innovation Centre
    Abares

    ABARES Insights

    Get 'snapshots’ of agricultural, forestry and fisheries industries, or analysis of key issues.

    Find out more

  • About us
    About us We enhance our agricultural industries and trade, and manage the threat of biosecurity risks to Australia.
    • Accountability and reporting
    • Assistance, grants and tenders
    • Contact us
    • Fees and charges
    • News and media
    • Our commitment to you
    • Payments
    • People and jobs
    • Publications
    • What we do
    • Who we are
    Read more about our Budget

    Budget October 2022-23

    The 2022–23 October Portfolio Budget Statements were released on 25 October 2022.

    Find out more

  • Online services
    Online services We do business with you using online platforms. This makes it easier for you to meet your legal requirements.
Department of Agriculture

Breadcrumb

  1. Home
  2. Agriculture and land
  3. Farming, food and rural support
  4. Levies and charges
  5. Levy and charge rates
  6. Macadamia

Sidebar first - Farming

  • Levies and charges
    • Lodging returns and paying levies
      • Late payment penalties
      • Levies Online
        • Frequently Asked Questions
        • Levies Online Feedback Survey
      • Manual return forms
    • Leviable commodities
    • Levy and charge rates
    • Levy Payer Registers
      • Frequently Asked Questions
      • Levy Payer Portal
      • Guide for research and development corporations and information recipients
      • Levy Recipient Portal
      • Notices
    • Streamlining and modernising levies legislation
    • Levies notices
    • Biosecurity Levies
    • Levy publications
    • Related legislation
    • Contact Levies

Macadamia nuts levy and charge

IMPORTANT—You can lodge your macadamia nuts return online.

The macadamia nuts levy and charge was first introduced 1 April 1992. Macadamia nuts that are produced in Australia and used by the producer in the production of other goods or that are sold by a producer or that are exported will attract a levy or charge. Horticulture Innovation Australia Limited, and the National Residue Survey (NRS) manage the expenditure of the macadamia nuts levy and charge.

Macadamia nuts levy and charge rates

Macadamia nuts is defined as a nut of the species Macadamia integrifolia or Macadamia tetraphylla or a hybrid of those species and includes macadamia nut in shell, as extracted kernel or as dried kernel.

A process in relation to macadamias does not include drying, dehusking and on-farm grading.

Dried kernel means macadamia nut kernels that have been artificially partly dried.

In shell means after dehusking but before kernel extraction.

The macadamia nuts levy and charge rate comprises Emergency Plant Pest Response (EPPR), marketing, NRS testing and research and development (R&D), as shown in the table below:

Levy component Levy and charge rate
(up to 31 December 2020)
New levy and charge rate
(commencing 1 January 2021)
EPPR 0.20 cents per kilogram 0.00 cents per kilogram
Marketing 16.01 cents per kilogram 16.01 cents per kilogram
NRS 0.63 cents per kilogram 0.63 cents per kilogram
R&D 8.57 cents per kilogram 8.57 cents per kilogram
TOTAL 25.41 cents per kilogram 25.21 cents per kilogram

The macadamia nuts levy and charge rate is calculated per kilogram of dried kernel. The charge on macadamia nuts is not payable if the levy has already been applied to the macadamia nuts prior to export. GST is not applied to Australian Government levies and charges.

Do I need to lodge a return and make a payment?

A producer of macadamia nuts, the person who owns the macadamia nuts immediately after harvest is liable to pay the levy or charge.

If you produce macadamia nuts and sell your macadamia nuts you must lodge a return and make a payment to the department.

If you produce and sell your macadamia nuts through an intermediary, including a first purchaser, buying agent, selling agent, exporting agent or a processor, the amount of levy they pay to the department on your behalf can be recovered from you by offset or otherwise.

If you are an intermediary, including a first purchaser, buying agent, selling agent, exporting agent or a processor who processed macadamia nuts, 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.

If you export macadamia nuts—that is, you are the person who owns the macadamia nuts at the time of export, you must lodge a return and make a payment to the department.

Exemptions from paying the macadamia nuts levy and charge

A producer of macadamia nuts is not liable to pay the levy and charge if the macadamia nuts are sold or used to manufacture oil or to manufacture goods that are not for human consumption.

A producer of macadamia nuts is also not liable to pay the levy or charge if the total amount of levy and charge on the macadamia nuts in a calendar year is less than $120.

How do I lodge a macadamia nuts 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 return form.

Return and payment dates

IMPORTANT: If you pay your levy or 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.

The macadamia nuts levy and charge is based on a calendar year.

Monthly returns and payments

Monthly returns and payments must be lodged with the department within one (1) month and 28 days after the end of that month.

Example: for the month of July, the return and payment is due to the department on or before 28 September.

What must be included in my return?

As a producer, your return for a month must set out for that month:

  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, and
    4. Australian Business Number (ABN), or if you are a company the Australian Company Number (ACN)
  2. Period to which the return relates
  3. Quantity, deemed or actual, of leviable dried kernels, used or sold
  4. Amount of levy payable for each of those quantities
  5. Total amount of levy payable, and
  6. Total amount of levy paid.

As an intermediary, including as a first purchaser, buying agent, selling agent or exporting agent, your return for a month must set out for that month:

  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, and
    4. ABN, or if you are a company the ACN
  2. Period to which the return relates
  3. Quantity, deemed or actual, of leviable or chargeable dried kernels bought, sold or exported
  4. Amount of levy and charge payable for each of those quantities
  5. Total amount of levy and charge payable, and
  6. Total amount of levy and charge paid by the producer of macadamia nuts.

As a processor, your return for a month must set out for that month:

  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, and
    4. ABN, or if you are a company the ACN
  2. Period to which the return relates
  3. Quantity, deemed or actual, of leviable dried kernels bought and processed
  4. Amount of levy payable for those quantities
  5. Total amount of levy payable, and
  6. Total amount of levy paid.

Note: A person who is the proprietor of more than one (1) processing establishment must lodge a single return for each processing establishment of which the person is the proprietor.

As an exporter, your return for a month must set out for that month:

  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, and
    4. ABN, or if you are a company the ACN
  2. Period to which the return relates
  3. Quantity, deemed or actual, of chargeable dried kernels exported
  4. Amount of charge payable for each of those quantities
  5. Total amount of charge payable, and
  6. Total amount of charge paid.

What records do I need to keep?

As a producer, you must keep records for five (5) years showing for each quarter or levy year, the:

  1. Quantity of macadamia nuts dealt with, sold by retail sale, delivered to a processing establishment or delivered to an exporting agent
  2. Amount of levy payable
  3. Amount of levy paid, and
  4. Details for each person on whose behalf the macadamia nuts was dealt with other than by retail sale, the persons:
    1. Full name, business or residential address (not the address of a post office box or post office bag) and ABN, if any, or if the person is a company and does not have an ABN, its ACN.

As an intermediary, including as a first purchaser, buying agent, selling agent, exporting agent or processor, you must keep records for five (5) years showing for each quarter, the:

  1. Quantity of macadamia nuts bought, sold, exported or processed
  2. Amount of levy and charge payable
  3. Amount deducted for the payment of levy and charge:
    1. Received by the person on behalf of the producer, or
    2. Payable by the person to the producer
  4. Amount of levy and charge paid, and
  5. Details for each person on whose behalf the macadamia nuts was dealt with, the persons:
    1. Full name, business or residential address (not the address of a post office box or post office bag) and ABN, if any, or if the person is a company and does not have an ABN, its ACN.

As an exporter, you must keep records for five (5) years showing for each quarter, the:

  1. Quantity of chargeable macadamia nuts exported
  2. Amount of charge payable, and
  3. Amount of charge paid.

Primary Industries Legislation

The macadamia nuts levy and charge is provided for under the:

Primary Industries (Excise) Levies Act 1999
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 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

General enquiries

Call 1800 900 090

Contact us online

Report a biosecurity concern

Thanks for your feedback.
Thanks! Your feedback has been submitted.

We aren't able to respond to your individual comments or questions.
To contact us directly phone us or submit an online inquiry

CAPTCHA
This question is for testing whether or not you are a human visitor and to prevent automated spam submissions.

Please verify that you are not a robot.

Skip

Footer

  • Contact us
  • Accessibility
  • Disclaimer
  • Privacy
  • FOI
Last updated: 22 January 2021

© Department of Agriculture, Fisheries and Forestry

We acknowledge the Traditional Owners of country throughout Australia and recognise their continuing connection to land, waters and culture. We pay our respects to their Elders past, present and emerging.