Oilseeds levy

Oilseeds means the seeds of sunflower, linseed, soy bean, safflower seed or rape seed or seeds of another kind from which oil can be obtained that is listed in the table below.

A process in relation to oilseeds does not include the treatment of a pesticide or another preserving agent before or during storage, or grading solely for seed purposes.

The oilseeds levy rate comprises Emergency Plant Pest Response (EPPR), PHA membership, NRS testing and research and development (R&D), as shown in the table below:

Recent changes: definitions for linseed, removed linola and includes flax, and rapeseeds, includes canola, have been updated in accordance with the relevant levies legislation.

The oilseeds levy rate is calculated as a percentage of the sale value – that is, the price or amount paid for the oilseeds (including any oil bonus quality premium adjustment) 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 oilseeds means the amount of each pool payment, or the price of the oilseeds if they were not oilseeds for sowing and if they had been sold at the market price on the day the oilseeds were delivered to another person (other than for storage) less handling, storage, transport and FOB costs. In any other case, the sale price of the oilseeds according to the sales invoices or other sales documents. In the absence of sales invoices or other sales documents, the sale value would be price of the oilseeds if they had been sold at the market price of the day the oilseeds were delivered, or processed.

Example: For oilseeds in a pool, the amount of each payment made for the oilseeds. The amount of levy payable must be calculated using the quantity of oilseeds (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.

A producer of oilseeds, the person who owns the oilseeds immediately after harvest is liable to pay the levy.

If you produce oilseeds and use them 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, process and sell your oilseeds, 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 used.

If you produce oilseeds and you sell your oilseeds through an intermediary, 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. An intermediary can recover from the producer the amount of levy paid to the department, by offset or otherwise.

A producer of oilseeds is not liable to pay the oilseeds levy if the total quantity of oilseeds delivered to a person in a financial year amounts to less than $25 of levy.

If you process oilseeds and the total quantity of oilseeds processed in a financial year amounts to less than $25 of levy you are exempt from paying the oilseeds levy.

If you produce and process your own oilseeds or a person processes your oilseeds and you use the processed oilseeds or all of the products and by-products of the processing for domestics purposes and not for commercial purposes, the oilseeds will not attract a levy.

If you deliver oilseeds for storage on behalf of a producer, where no person is liable to pay the producer for the oilseeds, the oilseeds levy is not payable.

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 oilseeds return form.

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 oilseeds levy is based on a financial year.

Quarterly returns and payments

Quarterly returns and payments must be lodged with 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, received or sold oilseeds in the months of July, August and September— your quarterly return and payment is due to the department on or before 28 October.

As a producer of oilseeds who sold or processed oilseeds in a quarter, your return for a quarter must include:

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 (in tonnes) of each type of oilseeds
4. Net value of each type of oilseeds and
5. Amount of levy payable for each type of oilseeds.

As a purchaser or receiver of oilseeds who had oilseeds delivered to you in a quarter, your return for a quarter must include:

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 (in tonnes) of each type of  oilseed
4. Net value of each type of  oilseed
5. Source of each type of oilseed, and
6. Amount of levy payable for each type of oilseeds

Your return must also include, for each producer from whom you bought oilseeds, the:

1. 1. 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
   2. Total quantity (in tonnes) of each type of oilseeds
   3. Net value of each type of oilseeds, and
   4. Amount of levy paid for each type of oilseeds.

As a selling agent of oilseeds who sold oilseeds on behalf of a producer, your return for a quarter must include:

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 (in tonnes) of each type of oilseed
4. Net value of each type of oilseed and
5. Amount of levy payable for each type of oilseeds

Your return must also include, for each producer for whom you sold oilseeds, the:

1. 1. 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
   2. Total quantity (in tonnes) of each type of oilseeds
   3. Net value of each type of oilseeds, and
   4. Amount of levy paid for each type of oilseeds.

Please note: For oilseeds in a pool, the amount of levy payable must be calculated using the quantity of oilseeds (in tonnes) that corresponds with the percentage of each pool payment.

As a producer of oilseeds who sold or processed oilseeds in a quarter, you must keep records showing for each quarter of the levy year, the:

1. Quantity (in tonnes) of each type of oilseed
2. Net value of each type of oilseed
3. Quantity (in tonnes) of each type of oilseed kept for your own domestic use and
4. Net value of each type of oilseed kept for your own domestic use.

As a purchaser of oilseeds who had oilseeds delivered to you in a quarter, you must keep records showing for each quarter of the levy year, the:

1. Quantity (in tonnes) of each type of oilseed
2. Net value of each type of oilseed
3. Source of each type of oilseed, and
4. Amount of levy, if any, deducted from a payment made to a producer of oilseeds.

As a selling agent of oilseeds who sold oilseeds on behalf of a producer, you must keep records showing for each quarter of the levy year, the:

1. Quantity (in tonnes) of each type of oilseed
2. Net value of each type of oilseed
3. Source of each type of oilseed, and
4. Amount of levy paid if any, deducted from a payment made to a producer of oilseeds.

The oilseeds 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 sheet 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.