Pasture seeds levy

A certification scheme means the Australian Seed Certification Scheme, an Organisation for Economic Co‑operation and Development Seed Scheme for the varietal certification of seed moving in international trade, a seed certification scheme approved under the Seeds Act 1985 (Tasmania), or the Association of Official Seed Certifying Agencies seed certification program.

The pasture seeds levy rate comprises research and development (R&D), as shown in the table below:

The pasture seeds levy rates are calculated per tonne. GST is not applied to Australian Government levies.

The producer, the person who was growing pasture seeds immediately before harvest is liable to pay the levy.

A collecting organisation who certifies pasture seed under a certification scheme during a quarter will collect levy from a producer, lodge a return to the department and make a payment.

Collecting organisation, for pasture seeds, means a certifying organisation that has entered into an agreement under section 11 of the Primary Industries Levies and Charges Collection Act 1991 for the collection of levy from producers of pasture seeds.

There are no exemptions from paying the pasture seeds levy.

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 pasture seeds 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 pasture seeds levy is based on a financial year.

Quarterly returns and payments

Quarterly returns and payments must be lodged with the department within 28 days after the end of the quarter in which the transaction took place.

Example: for the quarter ending 30 September if you certified pasture seeds 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 certifying authority of pasture seeds 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. Type of pasture seeds
4. Total amount of levy payable on all pasture seeds
5. Quantity (in tonnes) of each type of pasture seed certified, and
6. For transactions from 1 January 2023, your return must also include, for each producer:
   1. The Person’s full name, address, contact details (email and/or phone number), and ABN, if any, and if the person is a company and does not have an ABN – its ACN
   2. Type of pasture seeds
   3. Quantity (in tonnes) of each type of pasture seed certified, and
   4. Total amount of levy payable/paid on each type of pasture seed certified.

A producer who obtains certification for his or her pasture seed must keep records showing, for each quarter the quantity (in tonnes) of each type of pasture seed certified.

A collecting organisation for pasture seeds must keep records showing:

1. Quantity (in tonnes) and source of each type of leviable pasture seed certified in each quarter, and
2. Amount of levy payable and paid on the pasture seed.

The pasture seeds levy is provided for under the:

Primary Industries (Excise) Levies Act 1999, and

Primary Industries Levies and Charges Collection Act 1991.

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.​​​​