Agaricus mushroom levy

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 involved in the purchases of the mushroom spawn.

Collected and paid via a third party (collection agent)

The levy is collected by the seller of the mushroom spawn who operates in Australia. We call this person the collection agent.

This person 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 produced or purchased mushroom spawn for use in the commercial production of Agaricus mushrooms. We call this person the levy payer.

The levy payer pays directly to us as part of a return if they:

• produced mushroom spawn for use in commercial mushroom production
• purchased mushroom spawn from a person who carries on operations outside Australia but does not carry on operations in Australia, for use in commercial mushroom production, or
• purchased mushroom spawn from a person operating in Australia and have approval to use alternate payment method for a financial year.

Rates

GST is not applied to Australian Government levies.
See full details of the levy and charge rates.

Return and payment dates

Monthly

Monthly returns and payments are for mushroom spawn:

• produced for use in Australia
• purchased from an overseas seller who only carries on operations outside Australia, or
• purchased from a person who operates in Australia and the purchaser has approval to use an alternative payment method.

Return and payment must be received by:

• Last day of the next month

Example: For mushroom spawn produced in Australia or purchased from an overseas seller in July, the return and payment must be received by 31 August in the same financial year.

Quarterly

Quarterly returns and payments are only for mushroom spawn purchased from a seller operating in Australia.

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 mushroom spawn purchased from a seller operating in Australia 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.

Alternative payment method for large producers or purchasers

You may be eligible to apply for an alternative payment method if you believe that the total amount of mushroom spawn you will produce or purchase in a financial year will be 370,000 kilograms or more. You must apply before the end of June in the previous financial year.

If your application is approved, levy is payable in equal monthly instalments where a quantity of 30,833.33 kilograms or more is reached in the month, or otherwise according to the actual lesser quantity produced or purchased in the month. Adjustment at the end of the financial year ensures that where 370,000 kilograms mushroom spawn has been produced or purchased in the year, levy is paid on this quantity. Your approval will continue to apply in the next financial year if you continue to purchase or produce 370,000 kilograms or more of mushroom spawn each year.

Example: If you expect to purchase or produce 370,000 kilograms or more of mushroom spawn in a financial year and your application has been approved, you may be able to pay your levy in 12 equal monthly instalments.

To pay in equal instalments you must be purchasing or producing 30,833.33 kilograms (or more) mushroom spawn in each month.

However, if you purchase or produce less than 30,833.33 kilograms of mushroom spawn in a month then the amount of levy payable is $4 per kilogram of spawn which is the standard rate. In this case, the amount of levy payable for the last calendar month in the financial year will take account of the total quantity purchased or produced in the year, to ensure you pay levy on the correct quantity of mushroom spawn in the year (up 370,000 kilograms).

For information about applying visit Apply for the Agaricus mushroom levy alternative payment method.

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.

Lodge via Levies Online

If you can’t use Levies Online

To lodge a manual return:

• download and complete the agaricus mushroom return form
• email or post your return
• make payment to us by electronic funds transfer (EFT) or cheque.

Return information

Agaricus mushroom is part of the:

• Agaricus mushroom monthly return
• Agaricus mushroom quarterly return.

To lodge a return, you will need to know the:

• quantity (kilograms) of mushroom spawn produced
• quantity (kilograms) of mushroom spawn purchased and the location of the seller’s operations
• amount of levy payable.

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 (where applicable)
• include details that substantiate the amount of levy payable and paid.

Heavy penalties could apply if you fail to meet the record keeping requirements.

Who uses this levy

Recipient body for the Agaricus mushroom levy is:

• Horticulture Innovation Australia Limited

Definitions

Agaricus mushroom

The fruiting body of the Agaricus genus of cultivated fungi.

Mushroom spawn

Agaricus spp mycelia contained in a medium and used for the inoculation of phase 2 substrate, including (but not limited to) grain spawn, casing inoculum and inoculated supplement.

Purchase

Mushroom spawn is taken to be purchased when the first payment is made, whether the payment represents all or part of the purchase price.

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.