When levies apply
Levy applies to strawberry runners purchased by a person for use in the commercial production of strawberries in Australia.
The runners may be purchased from a person who carries on operations in or outside Australia.
Strawberry runners are taken to be purchased when the purchase price is paid in full.
Exemptions
No exemptions apply to the strawberry runner levy.
Who collects and pays
The levy 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 purchases of the strawberry runners.
Collected and paid via a third party (collection agent)
The levy is collected by the seller of the strawberry runners who carries on operation in Australia. We call this person the collection agent.
This person recovers the levy from the levy payer and then pays that amount to us as part of a return.
Paid directly to us (levy payer)
The levy is paid by the person who purchased the strawberry runners. We call this person the levy payer.
The levy payer pays directly to us as part of a return if they purchased strawberry runners from a person who only carries on operations outside Australia.
Rates
| Product | Levy rate |
|---|---|
| Strawberry runners | $8.00 per 1,000 runners rounded up to the next 1,000 for each sale or purchase |
GST is not applied to Australian Government levies.
See full details of the levy and export charge rates.
Use the relevant number to calculate total levy payable
- If the number of strawberry runners purchased is 1,000 or more, the relevant number is the number of strawberry runners purchased divided by 1,000 and rounded up to the nearest whole number.
Example
To calculate the total levy for 4,800 strawberry runners purchased:
4,800 ÷ 1,000 = 4.8 The relevant number is 5, so the total levy to pay is 5 × $8.00 = $40.
- If the number of strawberry runners is less than 1,000, the relevant number is 1.
Example
To calculate the total levy for 400 strawberry runners purchased:
400 ÷ 1,000 = 0.4 The relevant number is 1, so the total levy to pay is 1 × $8.00=$8.
Return and payment dates
Quarterly
Quarterly returns and payments are for strawberry runners purchased.
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 strawberry runners purchased 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.
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 strawberry runners 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 the:
- quantity (number) of strawberry runners purchased or sold (number of runners rounded up to the next 1,000 for each sale or purchase
- amount of levy 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
Recipient bodies for the strawberry runner levy are:
Definitions
Strawberry
A fruit of the species Fragaria X Ananassa.
Strawberry runner
- Daughter plant originating at a node on the stolon of a mother plant of the species Fragaria X Ananassa, or
- A plant produced by tissue culture to propagate the species Fragaria X Ananassa.
Strawberry runner calculation
Levy on strawberry runners is calculated per 1000 runners, or part thereof, in accordance with the following rules:
- if the number of strawberry runners purchased is 1,000 or more—the number is the number of runners purchased divided by 1,000 and rounded up, if necessary, to the nearest whole number, or
- if the number of strawberry runners purchased is less than 1,000, the number is 1.
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 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.