When levies apply
Levy applies to bananas harvested in Australia and sold by the person who owns them immediately after harvest.
Exemptions
Levy does not apply to bananas sold for processing.
Levy does not apply to bananas sold after export.
Levy does not apply to bananas if the person who owns them immediately after harvest has sold them by retail sale and the total amount of levy payable on bananas sold by retail sale in that financial year is less than $100 (GST exclusive).
Records must be maintained to confirm that the exemption applies.
Who collects and pays
The levy may be paid via a third party (collection agent) or directly to us. This depends on whether there is a collection agent involved in the sale of the bananas.
Collected and paid via a third party (collection agent)
The levy is collected by the person associated with the sale of the bananas. We call this person the collection agent.
The collection agent can be the:
- selling agent,
- buying agent (if no selling agent is involved), or
- business purchaser (if no selling or buying agent is involved).
This person deducts or recovers the levy from the levy payer and then pays that amount to us as part of a return.
Paid directly to us (levy payer)
The levy is paid by the person who owns the bananas immediately after harvest. We call this person the levy payer.
The levy payer pays directly to us as part of a return if they:
- sold bananas to a consumer at a wholesale produce market, or
- sold bananas by retail sale.
Rates
| Product | Levy rate |
|---|---|
| All bananas | 2.19 cents per kilogram |
GST is not applied to Australian Government levies.
See full details of the levy and export charge rates.
Return and payment dates
Quarterly
Quarterly returns and payments are for bananas sold (other than by retail sale).
Return and payment must be received by:
- 31 October (July to September quarter)
- 31 January (October to December quarter)
- 30 April (January to March quarter)
- 31 July (April to June quarter)
Example: For bananas sold (other than by retail sale) in the July to September quarter in a financial year, the return and payment must be received by 31 October in the same financial year.
You may not need to lodge a quarterly return.
You can apply to lodge an annual return if you believe the total amount of levy you will (or will be likely to) pay on bananas in a financial year will be less than $500 (GST exclusive).
To apply for an annual return and payment, contact the levies team in your state or territory.
Annual
Annual returns and payments are for bananas sold by retail sale in a financial year, or where we have approved your application to lodge and pay once a year.
Return and payment must be received by:
- 31 August each year (for the previous financial year)
For bananas sold by retail sale in a financial year, or where we have approved your application to lodge and pay annually, the return and payment must be received by 31 August in the next financial 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
Bananas are part of the:
- Horticulture Quarterly Return
- Horticulture Annual Financial Year Return.
To lodge a return, you will need to know the:
- quantity (kilograms) of bananas sold
- amount of levy payable.
Record keeping
You must keep records relating to each return for five (5) years. The records must:
- be set out for each financial year
- include details of each transaction.
Heavy penalties could apply if you fail to meet the record keeping requirements.
Who uses this levy
Recipient bodies for the banana levy are:
Definitions
Banana
A fruit of any species of the genus Musa.
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) or to a consumer at a wholesale produce market.
Levies and related legislation
This information is a guide only. You must be aware of your obligations under relevant levy and export charge laws.
This includes:
- Primary Industries (Excise) Levies Act 2024
- Primary Industries Levies and Charges Collection Act 2024
- Regulatory Powers (Standard Provisions) Act 2014
See more on levy and export charge laws.
Stay updated
Check latest updates in our levy notices.
Contact us
For more on levies and export charges, levies accounts or how to lodge your return, contact the Levies team.