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Thoroughbred horses levy

 

When levies apply

Levy applies to thoroughbred horses recorded in a:

  • mare return lodged with Racing Australia for registration in the Australian Stud Book, or
  • stallion declaration of service lodged with Racing Australia for registration in the Australian Stud Book.

Exemptions

Levy does not apply if the:

Sweet potatoes levy and export charge

 

When levies and export charges apply

Levy

Levy applies to sweet potatoes harvested in Australia if the person who owns them immediately after harvest:

  • sold the sweet potatoes
  • processed the sweet potatoes themselves, or
  • had the sweet potatoes processed by another person.

Export charge

Export charge applies to sweet potatoes harvested in and exported from Australia.

Sugarcane levy

 

When levies apply

Levy applies to sugarcane harvested in Australia and:

  • sold to a processor for processing at a processing establishment, or
  • processed by a processor at a processing establishment.

Exemptions

Levy does not apply to sugarcane:

Strawberries levy

​The strawberries levy was first introduced 1 April 1997. Strawberries that are produced in Australia and sold by the producer or used by the producer in the production of other goods will attract a levy.

Strawberries levy rate

Strawberry means a fruit of the plant species Fragaria X Ananassa.

Strawberry runner means a 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.

Stone fruit levy and export charge

 

When levies and export charges apply

Levy

Levy applies to stone fruit harvested in Australia if the person who owns them immediately after harvest:

  • sold the stone fruit
  • processed the stone fruit themselves, or
  • had the stone fruit processed by another person.

Export charge

Export charge applies to stone fruit harvested in and exported from Australia.

Rice levy

 

When levies apply

Levy applies to rice harvested and delivered to a processing establishment in Australia.

Exemptions

No exemptions apply to the rice levy. 

Who collects and pays

The levy may be paid directly to us or via a third party (collection agent). This depends on the first transaction after the rice is harvested.

Ratite slaughter levy (emus and ostriches)

 

When levies apply

Levy applies to emus and ostriches slaughtered in Australia at an abattoir for human consumption in or outside Australia.

Exemptions

Levy does not apply to the slaughter of emus and ostriches whose carcases are condemned or rejected as being unfit for human consumption under a Commonwealth, State or Territory law.

Records must be maintained to confirm that the exemption applies.

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