Important - you can lodge your wine grapes return online.
The wine grapes levy was first introduced 22 March 1929. Grapes that are produced in Australia and used at a winery in Australia in the manufacture of wine will attract the wine grapes levy. Wine Australia and Plant Health Australia (PHA) are responsible for the expenditure of the wine grapes levy.
Wine grapes levy rates
Grapes means fresh, dried or as grape juice whether single strength or concentrated.
Dried grapes means grapes containing less than 60 per cent of moisture by mass.
Fresh grapes means grapes containing not less than 60 per cent of moisture by mass.
A winery means a premises that during a levy year, processes 5 or more tonnes at the premises during that year or either of the immediately preceding two (2) years. If premises are deemed to be a winery, all of the grapes used to process wine at those premises are leviable including any amount processed under contract.
A wine-making process means a process that is a step in the manufacture of wine (including wine used, or intended for use, in the manufacture of brandy), a process that is a step in the production of grape spirit suitable for the fortifying of wine or the manufacture of brandy and the addition of single-strength grape juice or concentrated grape juice to wine. The wine-making process does not include the extraction of juice from grapes or the concentration of grape juice.
A processor means the proprietor of the winery that processes the product unless, immediately prior to delivery to that establishment, the product is owned by the proprietor of another winery, in which case processor means the proprietor of that other establishment.
The wine grapes levy comprises Emergency Plant Pest Response (EPPR), marketing, PHA membership and research and development, as shown in the table below:
| Commodity | Emergency Plant Pest Response | Marketing | Plant Health Australia | Research and Development | Total levy base amount |
|---|---|---|---|---|---|
| Up to 10 tonnes | $0.00 | $200.00 | 2.4 cents per tonne | $4.976 per tonne | $200 plus $5.00 per tonne |
| 10 to 3,000 tonnes | $0.00 | $180.00 plus $4.20 per tonne | 2.4 cents per tonne | $4.976 per tonne | $180 plus $9.20 per tonne |
| 3,000 tonnes to 6,000 tonnes | $0.00 | $12,780 plus $3.80 per tonne over 3,000 tonnes | 2.4 cents per tonne | $4.976 per tonne | $27,780 plus $8.80 per tonne over 3,000 tonnes |
| 6,000 tonnes to 9,000 tonnes | $0.00 | $24,180 plus $2.00 per tonne over 6,000 tonnes | 2.4 cents per tonne | $4.976 per tonne | $54,180 plus $7.00 per tonne over 6,000 tonnes |
| 9,000 tonnes to 12,000 tonnes | $0.00 | $30,180 plus $1.30 per tonne over 9,000 tonnes | 2.4 cents per tonne | $4.976 per tonne | $75,180 plus $6.30 per tonne over 9,000 tonnes |
| 12,000 tonnes to 20,000 tonnes | $0.00 | $34,080 plus 60 cents per tonne over 12,000 tonnes | 2.4 cents per tonne | $4.976 per tonne | $94,080 plus $5.60 per tonne over 12,000 tonnes |
| 20,000 tonnes to 40,000 tonnes | $0.00 | $38,880 plus 50 cents per tonne over 20,000 tonnes | 2.4 cents per tonne | $4.976 per tonne | $138,880 plus $5.50 per tonne over 20,000 tonnes |
| Over 40,000 tonnes | $0.00 | $48,880 plus 40 cents per tonne over 40,000 tonnes | 2.4 cents per tonne | $4.976 per tonne | $248,880 plus $5.40 per tonne over 40,000 tonnes |
The wine grapes levy is based on a stepped rate with different rates applying based on the total of the tonnage processed for or by the producer. GST is not applied to Australian Government levies.
The tonnage of wine grapes must be reported and calculated to the third (3) decimal place.
Example: The amount of levy payable on 500.850 tonnes of wine grapes is calculated by multiplying 500.850 by $9.20 which equals $4,607.82. You would then add $4,607.82 and $180 which equals $4,787.82, the total levy payable.
Example: The amount of levy payable on 4,000 tonnes of wine grapes is calculated by multiplying 1,000 by $8.80 which equals $8,800. You would then add $8,800 and $27,780 which equals $36,580, the total levy payable.
Do I need to lodge a return and make a payment?
The producer that is, the person who owns the grapes when the wine making process begins at a winery, pays the levy and submits all return forms.
Premises are deemed to be a winery where five or more tonnes of fresh grapes and/or grape juice and/or dried grapes are used to make wine during the current year or either of the immediately preceding two years.
This means that if premises are deemed to be a winery, all of the grapes used to process wine at those premises are leviable including any amount processed under contract.
The owner of the grapes when the wine making process begins is required to pay the levy and submit all return forms, regardless of who undertakes the process.
Grapes that are processed and produce a smoke tainted wine product are leviable and should be included in your Wine Grape Levy return.
Exemptions from paying the wine grapes levy
The wine grapes levy is not payable by a winery if that premise during a financial year or either of the immediately preceding two (2) years processes/processed less than five (5) tonnes.
Please note that for premises deemed to be a winery, all of the grapes used to process wine at the premises are leviable, including any amount processed under contract.
How do I lodge a return and make a payment?
You must register with the department to receive a unique LRS number before you can lodge your first return.
To lodge your return online, access Levies Online. Alternatively, you can complete a wine grapes return form.
Please contact the department’s levies office in your state or territory if you have any questions in relation to lodging your wine grapes return.
Return and payment dates
IMPORTANT: If you pay your levy late you will incur a penalty that is calculated daily at a compounding rate of 2 per cent of the unpaid amount each month, including any penalties you have already accrued until you have paid the outstanding amount in full.
The wine grapes levy is based on a financial year.
Annual returns and payments
Annual returns and payments must be lodged with the department on or before 30 September of the next year.
Example: your return and payment for the 2016-17 levy year, that is 1 July 2016 to 30 June 2017, is due to the department on or before 30 September 2017.
If you are liable to pay the wine grape levy on 100 tonnes or less, you must pay your levy on or before 30 September in the next levy year.
If you are liable to pay the wine grape levy on more than 100 tonnes in a levy year, your payment may be made in two instalments.
The first instalment paid to the department must be of a value that is at least half of the dollar amount of the full return and is to be paid when the return is lodged, that is on or before 30 September.
The second and final instalment is due on or before 31 March the following year. Should you prefer, however, you can also pay the full amount in one instalment on or before 30 September following the financial year.
What must be included in my return?
Your return for a levy year must state, in respect of the levy year, the:
- Full name and address of the principal winery in respect of which the return is lodged, not the address of a post office box or post office bag
- Full name and address of each other winery in respect of which the return is lodged, not the address of a post office box or post office bag
- Full name of the proprietor of each winery
- Quantity of fresh grapes used in that year at each winery in the manufacture of wine
- Quantity of dried grapes used in that year at each winery in the manufacture of wine
- Quantity of fresh grapes that is the equivalent to the quantity of dried grapes
- Number of litres of single-strength grape juice used in that year at each winery in the manufacture of wine
- Number of litres, and the concentration of each strength, of concentrated grape juice used in that year at each winery in the manufacture of wine
- Quantity of fresh grapes that is equivalent to the quantity of grape juice of each strength
- Total quantity of fresh grapes used
- Amount of levy payable for the fresh grapes
- Amount of levy payable for the dried grapes
- Amount of levy payable for the grape juice
- Amount of levy payable for the total quantity of grapes to which the return relates
- Day when levy for the prescribed goods is due for payment.
Note: The tonnage of wine grapes must be reported and calculated to the third (3) decimal place.
What records do I need to keep?
You must keep records for five (5) years, setting out for each levy year, the:
- Quantity of fresh grapes used at the winery in the year in the manufacture of wine
- Quantity of dried grapes used at the winery in the year in the manufacture of wine, and
- Number of litres, and the concentration of each strength, of grape juice used at the winery in the year in the manufacture of wine.
Primary Industries legislation
The wine grape levy is provided for under the:
Primary Industries (Excise) Levies Act 1999
Primary Industries Levies and Charges Collection Act 1991.
This information is a guide only. If you are required to lodge a return and make a payment to the department it is your responsibility to remain aware of your obligations under legislation.
Contact us
If you have any questions about levies and charges, your levies account or how to lodge your return, please contact the Levies Helpdesk via email: levies.management@awe.gov.au or call us on 1800 020 619