Macadamia nuts levy and charge

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