When levies and charges apply
Levy
Levy applies to avocados harvested in Australia if the person who owns them immediately after harvest:
- sold the avocados
- processed the avocados themselves, or
- had the avocados processed by another person.
Charge
Charge applies to avocados harvested in and exported from Australia.
Exemptions
Levy
Levy does not apply to avocados that are sold or processed after export.
Levy does not apply to avocados if the:
- person who owns them immediately after harvest has sold the avocados by retail sale, and
- total amount of levy payable in that calendar year is less than $100 (GST exclusive).
Charge
Charge does not apply to avocados if the levy has already been applied.
Who collects and pays
The levy or charge may be paid directly to us or via a third party (collection agent). This depends on the first transaction after the avocados are harvested.
Paid directly to us
The levy is paid by the person who owns the avocados immediately after harvest. We call this person the levy payer.
The charge is paid by the person who exports the avocados from Australia. We call this person the charge payer.
The levy or charge payer pays directly to us as part of a return if they sold avocados by retail sale (except to a consumer at a wholesale produce market), processed avocados, or exported the avocados themselves.
Collected and paid via a third party (collection agent)
The levy or charge is collected by the person associated with the first sale or export of the avocados, or who processes them on behalf of the levy payer. We call this person the collection agent.
The collection agent can be the:
- selling agent, or if no selling agent is involved, buying agent or business purchaser
- exporting agent, or
- person who processed the avocados for the levy payer.
This person deducts or recovers the levy or charge from the levy or charge payer and then pays that amount to us as part of a return.
Rates
| Product | Levy/charge rate |
|---|---|
| Avocados processed or sold for processing | 1 cent per kilogram |
| All other avocados | 7.5 cents per kilogram |
GST is not applied to Australian Government levies and charges.
See full details of the levy and charge rates.
Return and payment dates
Quarterly
Quarterly returns and payments are for avocados sold (other than by retail sale), processed or exported.
Return and payment must be received by:
- 30 April (January to March quarter)
- 31 July (April to June quarter)
- 31 October (July to September quarter)
- 31 January (October to December quarter)
Example: For avocados sold (other than by retail sale), processed or exported in the January to March quarter in a calendar year, the return and payment must be received by 30 April in the same calendar year.
You may not need to lodge a quarterly return.
You can apply to lodge an annual return if you believe the total quantity of avocados on which you will (or will be likely to) pay a levy, charge or both for a calendar year will be less than 36 tonnes.
To apply for an annual return and payment, contact the levies team in your state or territory.
Annual
Annual returns and payments are for avocados sold by retail sale in a calendar year, or where we have approved your application to lodge and pay once a year.
Return and payment must be received by:
- Last day of February in the next calendar year
For avocados sold by retail sale in a calendar year, or where we have approved your application to lodge and pay annually, the return and payment must be received by the last day of February in the next calendar year.
Late payment penalties apply
Penalties are calculated daily at a compounding rate of 2% of the unpaid amount each month, including any outstanding debt, until the amount is paid in full.
How to lodge a return
You can lodge your return via Levies Online.
After you log in:
- select the return type and period
- complete the information
- lodge your return
- make payment to us by electronic funds transfer (EFT) or cheque.
First time lodging with us
You will need to register with us before you can lodge your first return.
You will receive a unique LRS number that you need to include in your return.
If you can’t use Levies Online
To lodge a manual return:
- download and complete the horticulture return form
- email or post your return
- make payment to us by electronic funds transfer (EFT) or cheque.
Return information
Avocados are part of the:
- Horticulture Quarterly Return
- Horticulture Annual Calendar Year Return
To lodge a return, you will need to know the:
- quantity (kilograms) of avocados sold, processed or exported
- amount of levy and charge payable.
You must keep records of these details for five (5) years. This must be set out for each financial year and include details of each transaction.
Who uses this levy and charge
Recipient bodies for the avocados levy and charge are:
Definitions
Avocado
A fruit of the species Persea americana.
Business purchaser
A person who buys products, goods or services from levy payers while carrying on a business (including as a processor or feedlot operator).
Process
This does not include cleaning or washing, brushing, sorting, grading, packing, storage, transport, delivery, and fruit conditioning operations, including ripening.
Retail sale
A sale to a person other than to a business purchaser (whether bought directly or through a selling agent or buying agent or both).
Primary industries legislation
This information is a guide only. You must be aware of your obligations under relevant levy and charges laws.
This includes:
- Primary Industries (Excise) Levies Act 2024
- Primary Industries (Customs) Charges Act 2024
- Primary Industries Levies and Charges Collection Act 2024
See more on levy and charge laws.
Stay updated
Check latest updates in our levy notices.
Contact us
For more on levies and charges, levies accounts or how to lodge your return, contact the Levies team.