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Potatoes levy and charge

 

When levies and charges apply

Levy

Levy applies to potatoes harvested in Australia if they are:

  • sold by the person who owns them immediately after harvest, or
  • processed at a processing establishment in Australia.

Where a change of ownership occurs, levy is payable on both the sale and the processing of the potatoes. In this example, the levy could be paid by different people (the grower who sold the potatoes and the processor).

Pineapples levy and export charge

 

When levies and export charges apply

Levy

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

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

Export charge

Export charge applies to pineapples harvested in and exported from Australia.

Exemptions

Levy

Levy does not apply to pineapples sold or processed after export.

Pig slaughter levy

 

When levies apply

Levy applies to the slaughter of pigs in Australia at an abattoir for human consumption in or outside Australia.

Exemptions

Levy does not apply to the slaughter of pigs for consumption by the owner of the pigs, members of the owner’s family or the owner’s employees.

Records must be maintained to confirm that the exemption applies.

Persimmons levy and export charge

 

When levies and export charges apply

Levy

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

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

Export charge

Export charge applies to persimmons harvested in and exported from Australia.

Pasture seed levy

 

When levies apply

Levy applies to pasture seeds harvested in Australia and certified under a certification scheme.

Exemptions

No exemptions apply to the pasture seed levy.

Who collects and pays

Collected and paid via a third party (collection agent)

The levy is paid to us directly by the body who certifies the pasture seeds. We call this person the collection agent.

Passionfruit levy and export charge

 

When levies and export charges apply

Levy

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

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

Export charge

Export charge applies to passionfruit harvested in and exported from Australia.

Papaya levy and export charge

 

When levies and export charges apply

Levy

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

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

Export charge

Export charge applies to papaya harvested in and exported from Australia.

Exemptions

Levy

Levy does not apply to papaya sold or processed after export. 

Onions levy and charge

 

When levies and charges apply

Levy

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

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

Charge

Charge applies to onions harvested in and exported from Australia.

Exemptions

Levy

Levy does not apply to onions sold or processed after export.

Olives levy

​​​​​​IMPORTANT—You can lodge your olives return o​nline.

The olives levy was introduced 1 May 2013. Olives that are produced in Australia and sold by a producer or used by the producer in the production of other goods will attract a levy.

Horticulture Innovation Australia Limited and Plant Health Australia are responsible for the expenditure of the olive levy.

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