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When levies applyLevy applies to pasture seeds harvested in Australia and certified under a certification scheme.ExemptionsNo exemptions apply to the pasture seed levy.Who collects and paysThe levy is paid by the person who owns the pasture seeds immediately before they are harvested. We call…
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When levies applyLevy applies to rice harvested and delivered to a processing establishment in Australia.ExemptionsNo exemptions apply to the rice levy. Who collects and paysThe levy may be paid directly to us or via a third party (collection agent). This depends on the first transaction…
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When levies applyLevy applies to sugarcane harvested in Australia and:sold to a processor for processing at a processing establishment, orprocessed by a processor at a processing establishment.ExemptionsLevy does not apply to sugarcane:sold in a sugarcane season for processing at a processing…
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When levies applyLevy applies to goat transactions in the following 4 scenarios.1. Transfer of ownershipLevy applies to each transfer of ownership of goats from one person to another, where the goats are in Australia when transfer of ownership occurs.2. Delivery and slaughter at an…
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The Department of Agriculture, Fisheries and Forestry has entered into a collection agreement with Wine Australia. Wine Australia will collect the wine export charge on behalf of the Commonwealth from wine exporters. When export charges applyExport charge applies to wine produced in and…
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For dried grapes, see dried grapes levy and charge. When levies applyLevy applies to fresh grapes or dried grapes where the grapes were grown in and delivered to a grape processing premises in Australia.A premises is a grape processing premises if, in a financial year or either of the last 2…
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When levies applyLevy applies to:fresh grapes grown in Australia and used at a winery in Australia in wine makingdried grapes, where the grapes were grown and dried in Australia and the dried grapes used at a winery in Australia in wine making, orgrape juice that is used at a winery in…
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For cattle exporter, see cattle exporter charge. When export charges applyExport charge applies to cattle exported from Australia (other than cattle that were dairy cattle before their export), where:there is no transfer of ownership before export, orthe cattle were purchased by the exporter,…
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For cattle owner export, see cattle owner export charge. When export charges applyExport charge applies to cattle exported from Australia.ExemptionsNo exemptions apply to the cattle exporter charge.Who collects and paysThe export charge may be paid via a third party (collection agent) or…
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For goat exporter, see goat exporter charge. When export charges applyExport charge applies to goats exported from Australia, where:there is no transfer of ownership before export, orthe goats were purchased by the exporter, and the period starting on the day of purchase and ending on the day…
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