From 1 October 2017, the Emergency Plant Pest Response (EPPR) component of the almonds levy and charge, currently set at nil, will increase by 0.1 of a cent per kilogram for in-shell almonds and 0.13 of a cent per kilogram for shelled almonds.
The funds raised through the EPPR levy will be used to repay the almond industry's share of costs to respond to an outbreak of varroa mite in Queensland.
Changes to the almonds levy and charge rates are shown in the table below:
| Almonds | Levy/charge component | Levy/charge rate to 30 September 2017 | Levy/charge rate commencing 1 October 2017 |
|---|---|---|---|
| In shell - other than nonpareil variety | R&D | 1 cent per kilogram | 1 cent per kilogram |
| EPPR | $0.00 | 0.1 of a cent per kilogram | |
| TOTAL | 1 cent per kilogram | 1.1 cent per kilogram | |
| In shell - nonpareil variety | R&D | 1.5 cents per kilogram | 1.5 cents per kilogram |
| EPPR | $0.00 | 0.1 of a cent per kilogram | |
| TOTAL | 1.5 cents per kilogram | 1.6 cents per kilogram | |
| Shelled - all varieties | R&D | 2 cents per kilogram | 2 cents per kilogram |
| EPPR | $0.00 | 0.13 of a cent per kilogram | |
| TOTAL | 2 cents per kilogram | 2.13 cents per kilogram |
GST does not apply to Australian Government levies and charges.
Note: the new almond levy and charge rates will need to be used when calculating your December 2017 quarterly return, due on or before 28 January 2018.
Who is affected by the change to the almonds levy and charge rate?
If you produce almonds and sell your almonds by retail sale, you must lodge a return and make a payment to the department.
If you are an intermediary, including a first purchaser, buying agent, selling agents or exporting agents, you must lodge a return and make a payment to the department.
If you export almonds - that is, you are the person who owns the almonds at the time of export, you must lodge a return and make a payment to the department.
You can access information about the almonds levy and charge on the department's website: almonds levy and charge.
If you have any questions about your levies account or how to lodge your return, please contact the Levies Helpdesk by calling 1800 020 619 or by sending an email to: Levies Management.