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Department of Agriculture

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  1. Home
  2. Agriculture and land
  3. Farming, food and rural support
  4. Levies and charges on agricultural products
  5. Levy and charge rates
  6. Stone fruit

Sidebar first - Farming

  • 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
      • Levies Online
        • Levies Online Feedback Survey
      • Manual return forms
    • Levy and charge rates
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Stone fruit levy and charge

 

Rates

ProductLevy/charge rate
Stone fruit1 cent 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 stone fruit bought, sold (other than by retail sale) 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 stone fruit bought, sold (other than by retail sale) 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 or charge you will (or will be likely to) pay on stone fruit 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 are for stone fruit sold by retail sale in a financial year, or where we have approved your application to lodge and pay once a year.

Return and payment must be received by:

  • 31 August in the next financial year

Example: For stone fruit sold by retail sale in a financial year, or 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.

See more on late payment penalties.

When levies and charges apply

Levy

Levy applies to stone fruit produced and sold by the producer in Australia.

Charge

Charge applies to stone fruit produced in and exported from Australia.

Exemptions

Levy

Levy does not apply to stone fruit sold by a producer directly to a processor for processing.

Charge

Charge does not apply to stone fruit 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 stone fruit is harvested.

Paid directly to us

The levy is paid by the person who owns the stone fruit immediately after harvest. We call this person the levy payer.

The charge is paid by the person who exports the stone fruit 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 the stone fruit by retail sale or exported the stone fruit 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 stone fruit. We call this person the collection agent.

The collection agent can be the:

  • selling agent, or if no selling agent is involved, the buying agent or first purchaser, or
  • exporting agent.

This person deducts or recovers the levy or charge from the levy payer or charge payer and then pays that amount to us as part of a return.

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

Stone fruit are part of the:

  • Horticulture Quarterly Return
  • Horticulture Annual Financial Year Return

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

  • quantity (kilograms) of stone fruit bought, sold or exported
  • amount of levy and charge payable.

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 stone fruit levy and charge are:

  • Horticulture Innovation Australia Limited
  • Plant Health Australia

Definitions

Retail sale 

A sale to a person other than to a first purchaser or through a selling agent, buying agent or an exporting agent.

Stone fruit

A fruit of the species:

  • Prunus domestica, Prunus salicina, Prunus besseyi, Prunus americana, Prunus nigra, Prunus munsoniana, Prunus insititia, Prunus cerasifera or Prunus spinosa, commonly called plum
  • Prunus armeniaca, commonly called apricot, or
  • Prunus persica, commonly called nectarine or peach.

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 1999
  • Primary Industries (Customs) Charges Act 1999
  • Primary Industries Levies and Charges Collection Act 1991

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: 17 February 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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