When levies and export charges apply
Levy
Levy applies to turf harvested in Australia and sold by the person who owns it immediately after harvest.
Export charge
Export charge applies to turf harvested in and exported from Australia.
Exemptions
Records must be maintained to confirm that the exemption applies.
Levy
Levy does not apply to turf sold after export.
Levy does not apply to turf sold in a financial year by the person who owns it immediately after harvest if the total quantity sold and exported by the person in that year is 20,000 square metres or less.
Export charge
Export charge does not apply to turf if the levy has already been applied.
Export charge does not apply to turf exported in a financial year by a person if the total quantity of turf that person harvested and sold and exported in that year is 20,000 square metres or less.
Who collects and pays
The levy is paid directly to us by the person who owns the turf immediately after harvest. We call this person the levy payer.
The export charge is paid directly to us by the person who exports the turf 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.
Rates
| Product | Levy/export charge rate |
|---|---|
| Turf sold or exported | 1.5 cents per m2 |
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 turf 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 turf 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 turf in a financial year will be less than $750 (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 turf 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 turf 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 turf 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 (square metres) of turf 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 body for the turf levy and export charge is:
Definitions
Turf
A living grass species that forms a uniform ground cover.
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.