Some horticulture export registered establishment occupiers may be eligible for a reduced annual registered establishment charge for the financial year. The ‘small horticultural products registered establishment’ (SHPRE) charging rate is applied based on specific eligibility criteria.
To be eligible as a SHPRE you must meet all 4 of the criteria set out below
- The establishment must only be used for export operations in relation to one or more of the horticultural products outlined in Table 1 during the financial year.
- The occupier of the establishment must not occupy any other registered establishment in the financial year.
- Not exceed the maximum tonnage allowance outlined in Table 1.
- The occupier must be the grower of the relevant horticultural products.
|Apples or pears (either or both)||400|
|Stone fruit (except cherries)||400|
|Strawberries or berries (either or both)||5|
|Vegetables other than leafy vegetables||100|
|All other kinds of horticultural products||5|
How does the department determine my eligibility?
The department will use export activity data to determine SHPRE eligibility. Occupiers of establishments that meet the first 3 criteria will be contacted prior to the commencement of billing and will be required to confirm that they are the occupier and grower of the goods prepared for export at the establishment.
Annual establishment charges for horticulture export registered establishments are charged retrospectively at the end of the financial year. If the establishment does not meet the SHPRE eligibility criteria at any point within the financial year, the occupier will be charged the full rate for the annual registration charge, as outlined in the charging guidelines (section 6.3.2).