When levies and charges apply
Levy
Levy applies to macadamia nuts harvested in Australia if the person who owns them immediately after harvest:
- sold the macadamia nuts in shell or dried kernels, including by retail sale or to a buyer (whether bought directly, via a selling, buying agent, or business purchaser), or
- processed macadamia dried kernels themselves, or through another person.
Macadamia nuts in shell may be:
- those subject to a process of sampling and dried to a specified moisture content as set out in the ‘use a sample to calculate the leviable weight’ referred to as ‘no sample’ or the ‘main case’), or
- other macadamia nuts in shell that have not been subject to a sampling and drying process (referred to as ‘no sample’ or ‘other cases’).
Charge
Charge applies to macadamia nuts harvested in and exported from Australia.
Exemptions
Levy
Levy does not apply if macadamia nuts are used to:
- manufacture macadamia oil or goods that are not for human consumption, or
- the total levy payable in a calendar year is less than $120 (GST exclusive).
Levy does not apply if:
- macadamia nuts in shell that are sold after export, or
- macadamia dried kernels that are sold or processed after export.
Charge
Charge does not apply to macadamia nuts if the:
- total charge payable in a calendar year is less than $120 (GST exclusive), or
- the levy has already been applied.
Who collects and pays
The levy or charge may be paid directly to us or via a third party (collection agent). This depends on the first transaction after the macadamia nuts are harvested.
Paid directly to us
The levy is paid by the person who owns the macadamia nuts immediately after the harvest. We call this person the levy payer.
The charge is paid by the person who exports the macadamia nuts from Australia. We call this person the charge payer.
The levy or charge payer pays directly to us as part of a return if they sold macadamia nuts by retail sale, processed them or exported the macadamia nuts themselves
Collected and paid via a third party (collection agent)
The levy or charge is collected by the person associated with the first sale or export of the macadamia nuts, or who processes them on behalf of the levy payer. We call this person the collection agent.
The collection agent can be the:
- selling agent, or if no selling agent is involved, the buying agent or business purchaser
- exporting agent, or
- person who processed the macadamia dried kernels for the levy payer.
This person deducts or recovers the levy or charge from the levy or charge payer and then pays that amount to us as part of a return.
Rates
| Product | Levy/charge rate (up to 31 December 2024) | New levy/charge rate (from 1 January 2025) |
|---|---|---|
| Macadamia nuts Dried kernels sold, processed or exported | 25.21 cents per kilogram of dried kernel | 26.00 cents per kilogram of dried kernel |
| Macadamia nuts Sold or exported in shell (sample taken and moisture content reduced) | 25.21 cents per kilogram of leviable weight | 26.00 cents per kilogram of leviable weight |
| Macadamia nuts Sold or exported in shell (no sample taken) | 12.605 cents per kilogram of macadamia in shell | 13.00 cents per kilogram of macadamia in shell |
GST is not applied to Australian Government levies and charges.
See full details of the levy and charge rates.
Use a sample to calculate the leviable weight of nuts in shell
Levy or charge for macadamia nuts sold or exported in shell is based on the weight after moisture content is reduced.
Use a sample of the macadamia nuts to calculate the difference between the weight as sold or exported and the weight when moisture content is reduced to 1.5%.
Step 1: Work out the weight (in kg) of the sample of macadamia nuts in shell.
Step 2: Work out the weight (in kg) of the sample AFTER it has been dried to a moisture content of 1.5%.
Step 3: Divide the weight at Step 2 by the weight at Step 1. This will tell you the difference between the two weights.
Step 4: Convert the number calculated at Step 3 as a percentage. The result is the applicable percentage.
Return and payment dates
Monthly
Monthly returns and payments are for macadamia nuts sold, processed or exported in a month.
Return and payment must be received by:
- Last day of the 2nd month after sale, processing or export
Example: For macadamia nuts sold, processed or exported in March this calendar year, the return and payment must be received by 31 May in the same calendar 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 macadamia return
- 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:
- quantity (kilograms) of macadamia nuts in shell and dried kernels sold or exported
- quantity (kilograms) of macadamia dried kernels processed
- amount of levy and charge payable for each type.
You must keep records of these details for five (5) years. This must be set out for each financial year and include details of each transaction.
Who uses this levy and charge
Recipient bodies for the macadamia nuts levy and charge are:
Definitions
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).
Macadamia dried kernel
A macadamia nut kernel that has been artificially partly dried.
Macadamia nut in shell
A macadamia nut after de-husking but before kernel extraction.
Macadamia nut
A nut of the genus Macadamia.
Process
This does not include cleaning or washing, brushing, sorting, grading, packing, storage transport, delivery, dehusking and drying.
Representative sample of macadamia nuts in shell
A sample that weighs at least 500g and has a moisture content of 10%.
Retail sale
A sale to a person other than to a business purchaser (whether bought directly or through a selling agent or buying agent or both).
Primary industries legislation
This information is a guide only. You must be aware of your obligations under relevant levy and charges laws.
This includes:
- Primary Industries (Excise) Levies Act 2024
- Primary Industries (Customs) Charges Act 2024&
- Primary Industries Levies and Charges Collection Act 2024
See more on levy and charge laws.
Stay updated
Check latest updates in our levy notices.
Contact us
For more on levies and charges, levies accounts or how to lodge your return, contact the Levies team.