Ginger levy

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 ginger 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 ginger bought, sold or processed 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 ginger in a financial year will be less than $200 (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 seed ginger supplied to other ginger producers 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 in the next financial year

Example: For seed ginger supplied to other ginger producers 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.

Who collects and pays

The levy may be paid directly to us or via a third party (collection agent). This depends on the first transaction after the ginger is harvested.

Paid directly to us

The levy is paid by the person who owns the ginger 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 the seed ginger to other ginger producers themselves.

Collected and paid via a third party (collection agent)

The levy is collected by the person associated with the first sale of the ginger, or who processes them on behalf of the levy payer. 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
• person who processed the ginger for the levy payer.

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

Ginger is part of the:

• Horticulture Quarterly Return
• Horticulture Annual Financial Year Return

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

• sale price of ginger bought, sold or processed
• amount of levy payable.

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

Recipient body for the ginger levy and charge is:

• AgriFutures Australia

Definitions

Ginger

A rhizome of a plant of a variety of the species Zingiber officinale.

Process

This does not include washing, cleaning, sorting, grading, packing, storing and trimming such as the removal of roots, stalks or blemishes.

Seed ginger

Ginger which is divided into pieces for planting.

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

See more on levy and charge laws.

Stay updated

Check latest updates in our levy notices.