For dried vine fruits levy and charge, see dried grapes levy and charge.
Rates
| Product | Levy rate |
|---|---|
| Dried plums (prunes) | $13 per tonne |
| Dried tree fruits (other than dried plums) | $32 per tonne |
GST is not applied to Australian Government levies and charges.
See full details of the levy and charge rates.
Return and payment dates
Annual
Annual returns and payments are for dried tree fruits received for processing.
Return and payment must be received by:
Example: For dried tree fruits received for processing between 1 October in a year to 30 September in the next year, the return and payment must be received by 30 November in that 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.
When levies apply
Levy
Levy applies to dried tree fruits produced in Australia from fresh fruits in a processing establishment or dried fruits that are received for processing.
Exemptions
Levy
No exemptions apply to the dried tree fruits levy.
Who collects and pays
The levy may be paid directly to us or via a third party (collection agent). This depends on who receives the dried tree fruits for processing.
Paid directly to us
The levy may be paid by the proprietor of a processing establishment. We call this person the levy payer.
This person pays directly to us as part of a return if they processed the tree fruits themselves.
Collected and paid via a third party (collection agent)
The levy is collected by proprietor of the processing establishment. We call this person the collection agent.
This person deducts or recovers the levy from the levy payer and then pays that amount to us as part of a return.
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 dried tree fruits return form
- email or post your return
- make payment to us by electronic funds transfer (EFT) or cheque.
Return information
To lodge a return, you would need to know the:
- type of dried tree fruits
- quantity (tonnes) of dried tree fruits received
- amount of levy payable for each type.
You must also 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 dried tree fruits levy are:
Dried tree fruits
Dried apricots, dried pears, dried peaches, dried nectarines and dried plums (prunes).
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 1999
Primary Industries Levies and Charges Collection Act 1991
National Residue Survey (Excise) Levy Act 1998
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.