When levies and export charges apply
Levy
Levy applies to rubus harvested in Australia and sold by the person who owns them immediately after harvest.
Export charge
Export charge applies to rubus harvested in and exported from Australia.
Exemptions
Levy
Levy does not apply to rubus:
- sold by retail sale
- sold for processing, or
- sold after export.
Export charge
Export charge does not apply to rubus if the levy has already been applied.
Who collects and pays
The levy or export charge 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 sale or export of the rubus.
Collected and paid via a third party (collection agent)
The levy or export charge is collected by the person associated with the sale or export of the rubus. We call this person the collection agent.
The collection agent can be the:
- selling agent, buying agent (if no selling agent is involved),or business purchaser (if no selling or buying agent is involved) where the rubus is sold to a business purchaser, or
- exporting agent.
This person deducts or recovers the levy or export charge from the levy or export charge payer and then pays that amount to us as part of a return.
Paid directly to us (levy or export charge payer)
The levy is paid by the person who owns the rubus immediately after harvest. We call this person the levy payer.
The export charge is paid by the person who exports the rubus from Australia. We call this person the export charge payer.
The levy or export charge payer pays directly to us as part of a return if they:
- sold rubus to a consumer at a wholesale produce market, or
- exported the rubus themselves.
Rates
| Product | Levy/export charge rate |
|---|---|
| All rubus | 4 cents per kilogram |
GST is not applied to Australian Government levies and export charges.
See full details of the levy and export charge rates.
Return and payment dates
Quarterly
Quarterly returns and payments are for rubus sold or exported.
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 rubus sold or exported 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.
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 and export charge you will (or will be likely to) pay on rubus in a financial year will be less than $500 (GST exclusive).
To apply for an annual return and payment, contact the levies team in your state or territory.
Annual
Annual returns and payments for rubus are only available if we have approved your application to lodge and pay once a year.
Return and payment must be received by:
- 31 August each year (for the previous financial year)
For rubus sold or exported in a financial year where we have approved your application to lodge and pay annually, the return and payment must be received by 31 August in the next financial 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 horticulture return form
- email or post your return
- make payment to us by electronic funds transfer (EFT) or cheque.
Return information
Rubus is part of the:
- Horticulture Quarterly Return
- Horticulture Annual Financial Year Return
To lodge a return, you will need to know the:
- quantity (kilograms) of rubus sold or exported
- amount of levy and export charge 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.
Heavy penalties could apply if you fail to meet the record keeping requirements.
Who uses this levy and export charge
Recipient bodies for the rubus levy and export charge are:
Definitions
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).
Process
This does not include cleaning or washing, brushing, sorting, grading, packing, storage, transport or delivery.
Retail sale
A sale to a person except to a business purchaser (whether bought directly or through a selling agent or buying agent or both) or to a consumer at a wholesale produce market.
Rubus
A fruit of any species of the genus Rubus or any hybrid within that genus.
Rubus includes:
- raspberries
- blackberries, and
- hybrid brambles such as silvanberries, boysenberries, loganberries, youngberries and marionberries.
Rubus does not include:
- strawberries
- blueberries, or
- a fruit of any species of the genus Ribes such as gooseberries, red currants, black currants and white currants.
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 (Customs) Charges 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.
Contact us
For more on levies and export charges, levies accounts or how to lodge your return, contact the Levies team.