Almond levy and charge

Rates

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 almonds bought, sold or exported.

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 almonds bought, sold or exported 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.

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 almonds are harvested.

Paid directly to us

The levy is paid by the person who owns the almonds immediately after harvest. We call this person the levy payer.

The charge is paid by the person who exports the almonds 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 almonds by retail sale or exported the almonds 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 almonds. We call this person the collection agent.

The collection agent can be the:

• selling agent, or if no selling agent is involved, the buying agent or first purchaser, or
• exporting agent.

This person deducts or recovers the levy or charge from the levy payer or charge 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.

Lodge via Levies Online

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

Almonds is part of the:

• Horticulture Quarterly Return
• Horticulture Annual Financial Year Return

To lodge a return, you will need to know the:

• type of almonds
• quantity (kilograms) of almonds bought, sold or exported
• amount of levy and charge payable for each type.

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 almonds levy and charge are:

• Horticulture Innovation Australia Limited
• Plant Health Australia

Definitions

Almond

A nut of the almond tree or a hybrid of the almond tree that is generally accepted as an almond tree.

Retail sale

A sale to a person other than to a first purchaser, an exporter or through a selling agent, buying agent or exporting agent.

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 (Customs) Charges Act 1999
• Primary Industries Levies and Charges Collection Act 1991

See more on levy and charge laws.

Stay updated

Check latest updates in our levy notices.