Lodging returns and paying levies

​​Levies and charges are administered by the Department of Agriculture and Water Resources on behalf of primary industries, under legislation.

How to lodge your return and pay your levy in four simple steps

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Step1: Know your levy liability

Use the department’s list of leviable commodities to check:

  • if your product/commodity attracts a levy or charge
  • if you are liable to lodge returns and pay the levy or charge to the department.

Step 2: Registration (this step is a one off process and is free of charge)

To lodge returns and pay your levies, you must be registered with the department and be issued with an LRS account number.

Your LRS account number will be required for:

  • lodgement of returns
  • payment of levies.

You can register by contacting the department’s levies office in your state or territory.

Step 3: Lodge your return

Once you are registered, returns can be lodged on a monthly, quarterly, biannual or annual basis, depending on the type of commodity you grow, produce or distribute. Thereby reducing the processing costs to your industry.

Lodge your return one of two ways.

Levies Online

Levies Online is the department’s preferred method of lodging returns, reducing the risk of errors when calculating levies and the costs associated with paper use and manual processing of returns.

Please note the following commodities cannot be lodged through Levies Online:

  • dried fruits – house packaging
  • dried vine fruits
  • egg promotion
  • farmed prawns
  • mushrooms
  • nursery products
  • pasture seeds
  • rice
  • strawberries.

Returns for these commodities must be lodged manually.

Manual lodgement

If online lodgement is not available for your commodity, you can print and complete a manual return form and lodge it with the department by email, fax or mail.

Manual return forms can be lodged through:

Email:levies.management@agriculture.gov.au
Fax:1800 609 150
Mail:Department of Agriculture and Water Resources - Levies
Locked Bag 4488
KINGSTON ACT 2604

Step 4: Pay your levy

For most commodities, payment of levy is due at the same time that returns are due.

Pay your levy one of two ways.

Electronic funds transfer (EFT)

EFT is the secure, easy way to pay your levies.
If you are paying your levies through EFT, you will need to make payment to the following account:

Bank:Reserve Bank of Australia
BSB:092009
Account No:111700
Account Name:AFFA Official Administered Receipts
Payment Reference:Enter the prefix ‘LRS’ followed by your LRS Account Number and your business name-
For example: LRS12345 AZ Wholesale

Please include your LRS account number at the beginning of the EFT payment reference field. This ensures your payment is processed quickly and accurately. If you are not sure of your LRS account number, please call the Department of Agriculture and Water Resources​ levies central office on (toll free) 1800 020 619.

Cheque or money order

If you are unable to pay your levies by EFT, we also accept payment by cheque or money order. Please note that we do not accept post-dated cheques.

Cheque or money order payment should be made out to the Department of Agriculture and Water Resources — Levies and mailed to:

Department of Agriculture and Water Resources - Levies
Locked Bag 4488
KINGSTON ACT 2604

Penalties for late payment

Returns that are lodged and paid late will attract a penalty of 2% per month, compounding monthly on the total levy and/or export charge due, on the sum of the unpaid amounts, including penalties already accrued.

Penalty will continue to accrue until the outstanding amount is paid in full.

The Secretary of the department and the Secretary’s delegates may remit all or part of the penalties. The Guidelines for Penalty Remissions provides levy-payers and collection agents information about how to apply for a penalty remission, as well as the decision-making process employed by the Secretary and / or their delegate.

Records of lodgement and payment

The department may request information about past levy returns or payments. It is your responsibility to keep records:

  • supporting any information supplied in your returns
  • of payment of levies and/or export charges made to an intermediary.

This information must be kept for five years and provided to the department on request.

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Other information