New Sweet Potato levy and charge

Starting 1 January 2016, sweet potato will be a new leviable commodity and will no longer be included with the vegetables levy and charge. The new sweet potato levy and charge rate will also include an additional marketing component of 1% ad valorem. The total levy and charge payable will be 1.5% ad valorem.

Note: Information on Quarterly and Annual Returns

Quarterly returns

For the January to March 2016 quarter and onwards, sweet potato levy and charge payers who submit quarterly returns will be required to report their levy and charge rate in the new Sweet Potato commodity item (Levy No. 096) on the Horticulture Quarterly return form.

Annual returns

Sweet potato levy and charge payers who submit annual returns will be required to report two separate rates in their Horticulture Annual (Financial Year) return form.

  • 1 July to 31 December 2015, the rate is 0.5% of the gross sale value at first point of sale or 0.5% of the ‘free on board’ (FOB) value if exported and reported in the Vegetables commodity item (Levy No. 098)
  • 1 January to 30 June 2016, the rate is 1.5% of the gross sale value at first point of sale or 1.5% of the ‘free on board’ (FOB) value if exported and reported in the new Sweet Potato commodity item (Levy No. 096) – this rate will be applicable to all future returns

For more information please read the information on sweet potato levy and charge.