When levies apply
Levy applies to rice harvested and delivered to a processing establishment in Australia.
Exemptions
No exemptions apply to the rice levy.
Who collects and pays
The levy may be paid directly to us or via a third party (collection agent). This depends on the first transaction after the rice is harvested.
Paid directly to us
The levy is paid by the person who owns the rice immediately after harvest. We call this person the levy payer.
The levy payer pays directly to us as part of a return even if they delivered rice to their own processing establishment.
If the rice is vested in a person or body, the levy payer is the person who would have owned the rice at harvest if not for that law. This applies even if the vesting takes place on or before harvest.
Collected and paid via a third party (collection agent)
The levy is collected by the proprietor of the processing establishment where the rice was delivered. We call this person the collection agent.
This person deducts or recovers the levy from the levy payer and then pays that amount to us as part of a return.
Rates
| Product | Levy rate |
|---|---|
| Rice | $6.00 per tonne |
GST is not applied to Australian Government levies.
See full details of the levy and charge rates.
Return and payment dates
Half-yearly
Half-yearly returns and payments are for rice delivered to a processing establishment.
Return and payment must be received by:
- 31 July (1 January to 30 June period)
- 31 January (1 July to 31 December period)
Example: For rice delivered in the January to June period, the return and payment must be received by 31 July in the same 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 rice return form
- 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:
- quantity (tonnes) of rice delivered
- amount of levy payable
- levy payer information and business details (name, address, phone or email, ABN/ACN).
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
Recipient bodies for the rice levy are:
Definitions
Process
This does not include cleaning or washing, brushing, sorting, grading, packing, storage, transport or delivery.
Processing establishment
Business premises at which a process in relation to rice is performed.
Rice
The grain of the species Oryza sativa.
Vested/vesting
The point in time when the rights and interests arising from legal ownership is acquired.
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 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.