Rates
| Product | Levy/charge rate |
|---|---|
| Oranges Packed in citrus boxes | 10.6 cents per box |
| Oranges Packed in containers that are not citrus boxes | 10.6 cents per 20 kg |
| All other oranges | $5.30 per tonne |
| Other citrus Packed in citrus boxes | 9.1 cents per box |
| Other citrus (not grapefruit) Packed in containers that are not citrus boxes | 9.1 cents per 20 kg |
| Grapefruit Packed in containers that are not citrus boxes | 9.1 cents per 16.67 kg |
| All other citrus | $4.55 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
Quarterly
Quarterly returns and payments are for citrus sold (other than by retail sale) or exported.
Return and payment must be received by:
Example: For citrus sold (other than by retail sale) 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 amount of levy or charge you will (or will be likely to) pay a levy, charge or both for a calendar year will be less than $1,000 (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 citrus sold by retail sale or processed 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:
Example: For citrus sold by retail sale or processed 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.
When levies and charges apply
Levy
Levy applies to citrus harvested in Australia if the person who owns the citrus immediately after harvest:
- sold the citrus
- processed the citrus themselves, or
- had the citrus processed by another person.
Charge
Charge applies to citrus harvested in and exported from Australia.
Exemptions
Levy
Levy does not apply to citrus:
- sold for stockfeed, or
- sold or processed after export.
Levy does not apply to citrus sold by retail sale or processed by or for the owner if the total quantity is 500 units or less in a calendar year.
See Definitions for the meaning of one unit.
Charge
Charge does not apply to citrus 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 citrus are harvested.
Paid directly to us
The levy is paid by the person who owns the citrus immediately after harvest. We call this person the levy payer.
The charge is paid by the person who exports the citrus 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 citrus by retail sale, processed or exported the citrus 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 citrus, or who processed them on behalf of the levy payer.
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 citrus 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.
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
Citrus is part of the:
- Horticulture Quarterly Return
- Horticulture Annual Calendar Year Return
To lodge a return, you will need to know the:
- type of citrus in boxes, containers or other
- quantity (tonnes, kilograms or boxes) of citrus sold, processed or exported
- amount of levy and charge 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 citrus levy and charge are:
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).
Citrus
Fruit of any species of the genus Citrus or the genus Fortunella or any hybrid between, or within, either of those genera.
This includes the fruit of plants commonly known as:
- Calomindin
- Citrons
- Cumquats
- Grapefruit
- Lemons
- Limes
- Mandarins
- Oranges
- Pummellos (pomelos)
- Sevilles
- Tangelos
- Tangerines
- Tangors.
Citrus box
A container of a kind used in the Australian horticultural industry for packing citrus and known in that industry as a bushel box or 30 litre box.
One (1) unit
For citrus packed in citrus boxes — each box is 1 unit.
For grapefruit not packed in citrus boxes — each 16.67kg is 1 unit.
For all other citrus not packed in citrus boxes (not grapefruit) — each 20kg is 1 unit.
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 by 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.