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Department of Agriculture

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  3. Farming, food and rural support
  4. Levies and charges on agricultural products
  5. Levy and charge rates
  6. Apples and pears

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  • Levies and charges on agricultural products
    • About levies and the levy system
      • Establish or amend a levy
    • Lodging returns and paying levies
      • Late payment penalties
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Apples and pears levy and charge

 

When levies and charges apply

Levy

Levy applies to apples or pears harvested in Australia if the person who owns them immediately after harvest:

  • sold the apples or pears
  • processed the apples or pears themselves, or
  • had the apples or pears processed by another person.

Charge

Charge applies to apples or pears harvested in and exported from Australia.

Exemptions

Levy

Levy does not apply to apples or pears:

  • sold for stockfeed
  • sold or processed after export, or
  • processed or sold by retail sale in a calendar year if total quantity is not more than 9,000 kilograms.

Levy does not apply to pears:

  • processed or sold for processing, into dried pears (in this case the dried fruits levy may apply), or
  • processed or sold for processing, into canned fruit.

Charge

Charge does not apply to apples or pears if 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 apples or pears are harvested.

Paid directly to us

The levy is paid by the person who owns the apples or pears immediately after harvest. We call this person the levy payer.

The charge is paid by the person who exports the apples or pears 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 apples or pears by retail sale, processed or exported the apples and pears 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 apples or pears, 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, buying agent or business purchaser
  • exporting agent, or
  • person who processed the apples or pears 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

ProductLevy/charge rate
(up to 31 December 2024)
Levy/charge rate
(from 1 January 2025)
Apples sold for juicing$2.75 per tonne$2.75 per tonne
Apples processed or sold for processing$5.50 per tonne$5.50 per tonne
All other apples1.895 cents per kilogram2.087 cents per kilogram
Pears sold for juicing$2.95 per tonne$2.95 per tonne
Pears processed or sold for processing$5.90 per tonne$5.90 per tonne
All other pears2.149 cents per kilogram2.341 cents per kilogram

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

Return and payment dates

Quarterly

Quarterly returns and payments are for apples or pears sold for processing, sold for juicing, sold (other than by retail sale) or exported.

Return and payment must be received by:

  • 30 April (January to March quarter)
  • 31 July (April to June quarter)
  • 31 October (July to September quarter)
  • 31 January (October to December quarter)

Example: For apples or pears sold for processing, sold for juicing, sold (other than by retail sale) or exported in the January to March quarter in a calendar year, the return and payment must be received by 30 April in the same calendar year.

You may not need to lodge a quarterly return.

You can apply to lodge an annual return if you believe the total amount of levy or charge you will (or will be likely to) pay on apples or pears in a calendar year will be less than $2,000 (GST exclusive).

To apply for an annual return and payment, contact the levies team in your state or territory

Annual

Annual returns and payments are for apples or pears sold by retail sale or processed in a calendar year, or where we have approved your application to lodge and pay once a year.

Return and payment must be received by:

  • Last day of February in the next calendar year

For apples or pears sold by retail sale or processed in a calendar year, or where we have approved your application to lodge and pay annually, the return and payment must be received by the last day of February in the next 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.

See more on late payment penalties.

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

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 horticulture return form
  • email or post your return
  • make payment to us by electronic funds transfer (EFT) or cheque.

Return information

Apples and pears are part of the:

  • Horticulture Quarterly Return
  • Horticulture Annual Calendar Year Return

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

  • quantity (tonnes) of apples and pears processed, sold for processing or juicing
  • quantity (kilograms) of apples and pears sold or exported
  • 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 apple and pears levy and charge are:

  • Horticulture Innovation Australia Limited
  • National Residue Survey
  • Plant Health Australia

Definitions

Apples

A fruit of any species of the genus Malus.

Apple juice

Includes cider, and any other beverage distilled from apples.

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).

Pears

A fruit of any species of the genus Pyrus, except nashi.

Pear juice

Includes perry, and any other beverage distilled from pears.

Process

This does not include cleaning or washing, brushing, sorting, grading, packing, storage, transport, delivery, and fruit conditioning operations, including ripening.

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.

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Page last updated: 02 April 2025

We acknowledge the continuous connection of First Nations Traditional Owners and Custodians to the lands, seas and waters of Australia. We recognise their care for and cultivation of Country. We pay respect to Elders past and present, and recognise their knowledge and contribution to the productivity, innovation and sustainability of Australia’s agriculture, fisheries and forestry industries.

Artwork: Protecting our Country, Growing our Future
© Amy Allerton, contemporary Aboriginal Artist of the Gumbaynggirr, Bundjalung and Gamilaroi nations.

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