Grain legumes levy

​​​​Important—You can lodge your grain legumes return online.

The grain legumes levy was first introduced 16 October 1985. Grain legumes that are produced in Australia and delivered to another person, other than for storage, or the producer processes the grain, will attract a levy. The Grains Research and Development Corporation, Plant Health Australia (PHA) and the National Residue Survey (NRS) are responsible for the expenditure of the grain legume levy.

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Grain legumes levy rates

Grain legumes means the seeds of lupins, the seeds of field peas, peanuts (in shell) or the seeds of any other leguminous plants of a kind that is listed in the table below.

A process in relation to grain legumes does not include the treatment with a pesticide or another preserving agent before or during storage, or grading solely for seed purposes.

The grain legumes levy rate comprises Emergency Plant Pest Response (EPPR), PHA membership, NRS testing and research and development (R&D), as shown in the table below:

Levy components and levy rates calculated as a percentage of the sale value
Grain legumes EPPR NRS PHA R&D TOTAL
Black gram (Vigna mungo)0.005 per cent-0.01 per cent0.99 per cent 1.005 per cent
Chickpea (Cicer arietinum)0.005 per cent0.015 per cent0.01 per cent0.99 per cent 1.02 per cent
Common vetch (Vicia sativa)0.005 per cent0.015 per cent0.01 per cent0.99 per cent 1.02 per cent
Cow peas (Vigna unguiculata and Vigna vexillata)0.005 per cent0.015 per cent0.01 per cent0.99 per cent 1.02 per cent
Faba bean (Vicia faba)0.005 per cent0.015 per cent0.01 per cent0.99 per cent 1.02 per cent
Field pea0.005 per cent0.015 per cent0.01 per cent0.99 per cent 1.02 per cent
Navy bean (Phaseolus vulgaris)0.005 per cent0.015 per cent0.01 per cent0.99 per cent 1.02 per cent
Lentil (Lens culinaris)0.005 per cent0.015 per cent0.01 per cent0.99 per cent 1.02 per cent
Lupins0.005 per cent0.015 per cent0.01 per cent0.99 per cent 1.02 per cent
Mung bean (Vigna radiata)0.005 per cent0.015 per cent0.01 per cent0.99 per cent 1.02 per cent
Pigeon pea (Cajanus cajan)0.005 per cent0.015 per cent0.01 per cent0.99 per cent 1.02 per cent
Peanuts (in shell)0.005 per cent-0.01 per cent0.99 per cent 1.005 per cent

The grain legumes levy rates are calculated as a percentage of the sale value – that is, the price or amount paid for the grain legumes net of GST, handling, storage, transport and free on board (FOB) costs. This may also be known as farm gate value.

GST is not applied to Australian Government levies.

Example: the sale value of grain legumes means the price of the grain if it were not grain for sowing and if it had been sold at the market price on the day the grain was delivered to another person (other than for storage) or for processing, less storage, handling, freight and free on board costs. In any other case, the sale price of the grain according to the sales invoices.

Example: seed grain that attracts a levy includes grain produced and sold as certified or registered seed grain. The farm gate value of seed grain is determined as if it were not seed grain for sowing and had been sold at the market price of the day the grain was delivered. You should check the rural press for sales prices in different locations.

Do I need to lodge a return and make a payment?

A producer of grain legumes, the person who owns the grain legumes immediately after harvest is liable to pay the levy.

If you produce grain legumes and use your grain for your own commercial purposes, for example in feedlots or piggeries, you must lodge a return and make a payment to the department.

If you produce grain legumes and you process and sell your own grain, for example, if you are a registered or certified seed grower, you must lodge a return and make a payment to the department as the grain is sold.

If you produce grain legumes and sell your grain through an intermediary, including through a first purchaser, buying agent, selling agent or processor, the amount of levy they pay to the department on your behalf can be recovered from you by offset or otherwise.

As an intermediary, such as a processor who processes a product or a receiver of a product including a first purchaser or buying agent, you must lodge a return and make a payment to the department. You can recover from the producer the amount of levy paid to the department, by offset or otherwise.

Exemptions from the grain legumes levy

A producer of grain legumes is not liable to pay the grain legumes levy if the total amount of grain legumes that the producer delivers to a person in a financial year amounts to less than $25 of levy.

A processor of grain legumes is not liable to pay the grain legumes levy if the total amount of that grain in a financial year amounts to less than $25 of levy.

If you produce and process your own grain legumes or a person processes your grain legumes and you use the grain or all of the products and by-products of the processing for domestics purposes and not for commercial purposes, you are not liable to pay the grain legumes levy.

If you deliver grain legumes for storage on behalf of a producer, where no person is liable to pay the producer for the grain legumes, the grain legumes levy is not payable.

How do I lodge a grain legumes return?

You must register with the department to receive a unique LRS number before you can lodge your first return.

To lodge your return online, access Levies Online. Alternatively, you can complete a manual grain return form.

Return and payment dates

IMPORTANT: If you pay your levy late you will incur a penalty that is calculated daily at a compounding rate of 2 per cent of the unpaid amount each month, including any penalties you have already accrued until you have paid the outstanding amount in full.

The grain legumes levy is based on a financial year.

Quarterly returns and payments

Quarterly returns and payments must be lodged the department within 28 days of the end of the quarters of March, June, September and December.

Example: for the quarter ending 30 September—if you produced, bought, sold or exported grain legumes in the months of July, August and September— your quarterly return and payment is due to the department on or before 28 October.

What must be included in my return?

As a producer of grain legumes who sold or processed grain legumes in a quarter, your return for a quarter must include:

  1. Your personal details, including:
    1. Full name
    2. Business or residential address, not the address of a post office box or post office bag
    3. Post office box or post office bag, and
    4. Australian Business Number (ABN), or if you are a company the Australian Company Number (ACN)
  2. Period to which the return relates
  3. Quantity (in tonnes) of each type of grain legume
  4. Net value of each type of grain legume, and
  5. Amount of levy payable for each type of grain legume.

As a first purchaser or processor of grain legumes who had grain legumes delivered to you in a quarter, your return for a quarter must include:

  1. Your personal details, including:
    1. Full name
    2. Business or residential address, not the address of a post office box or post office bag
    3. Post office box or post office bag, and
    4. ABN, or if you are a company the ACN
  2. Period to which the return relates
  3. Quantity (in tonnes)of each type of grain legume
  4. Net value of each type of grain legume, and
  5. Amount of levy payable for each type of grain legume.

As a selling agent of grain legumes who sold grain legumes on behalf of a producer, your return for a quarter must include:

  1. Your personal details, including:
    1. Full name
    2. Business or residential address, not the address of a post office box or post office bag
    3. Post office box or post office bag, and
    4. ABN, or if you are a company the ACN
  2. Period to which the return relates
  3. Quantity, in tonnes, of each type of grain legume
  4. Net value of each type of grain legume, and
  5. Amount of levy payable for each type of grain legume.

What records do I need to keep?

As a producer of grain legumes who sold or processed grain legumes, you must keep records showing for each quarter of the levy year, the:

  1. Quantity (in tonnes) of each type of grain legume sold or processed
  2. Net value of each type of grain legume sold or processed
  3. Quantity (in tonnes) of each type of grain legume kept for your own domestic use, and
  4. Net value of each type of grain legume kept for your own domestic use.

As a first purchaser or processor of grain legumes, you must keep records showing for each quarter of the levy year, the:

  1. Quantity (in tonnes) of each type of grain legume that was delivered to you
  2. Net value of each type of grain legume that was delivered to you
  3. Source of each type of grain legume that was delivered to you, and
  4. Amount of levy, if any, deducted from a payment made to a producer of grain legume.

As a selling agent of grain legumes, you must keep records showing for each quarter of the levy year, the:

  1. Quantity (in tonnes) of each type of grain legume you sold on behalf of a producer
  2. Net value of each type of grain legume you sold on behalf of a producer
  3. Source of each type of grain legume that you sold on behalf of a producer, and
  4. Amount of levy, if any, deducted from a payment made to a producer.

Primary Industries Legislation

The grain legumes levy is provided for under the:

Primary Industries (Excise) Levies Act 1999

Primary Industries Levies and Charges Collection Act 1991, and

National Residue Survey (Excise) Levy Act 1998.


This information is a guide only. If you are required to lodge a return and make a payment to the department it is your responsibility to remain aware of your obligations under legislation.

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