Rates
| Product | Levy/charge rate (up to 31 December 2024) | Levy/charge rate (from 1 January 2025) |
|---|---|---|
| Apples sold for juicing | $2.75 per tonne | $2.75 per tonne |
| Apples sold for processing | $5.50 per tonne | $5.50 per tonne |
| All other apples sold or exported | 1.895 cents per kilogram | 2.087 cents per kilogram |
| Pears sold for juicing | $2.95 per tonne | $2.95 per tonne |
| Pears sold for processing | $5.90 per tonne | $5.90 per tonne |
| All other pears sold or exported | 2.149 cents per kilogram | 2.341 cents per kilogram |
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 apples or pears sold (other than by retail sale) or exported.
Return and payment must be received by:
Example: For apples or pears 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 on apples or pears in a calendar year will be less than $2,000 (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 apples or pears 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 apples or pears 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 apples or pears harvested in Australia if the person who owns them immediately after harvest:
- sold the apples or pears
- processed the apples or pears themselves, or
- had the apples or pears processed by another person.
Charge
Charge applies to apples or pears harvested in and exported from Australia.
Exemptions
Levy
Levy does not apply to apples or pears:
- sold for stockfeed
- sold or processed after export, or
- sold by retail sale or processed in a calendar year if total quantity is not more than 9,000 kilograms.
Levy does not apply to pears:
- sold for processing, or processed, into dried pears (in this case the dried fruits levy may apply), or
- sold for processing, or processed, into canned fruit.
Charge
Charge does not apply to apples or pears 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 apples or pears are harvested.
Paid directly to us
The levy is paid by the person who owns the apples or pears immediately after harvest. We call this person the levy payer.
The charge is paid by the person who exports the apples or pears 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 apples or pears by retail sale, processed or exported the apples and pears 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 apples or pears, 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, buying agent or business purchaser
- exporting agent, or
- person who processed the apples or pears 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
Apples and pears are part of the:
- Horticulture Quarterly Return
- Horticulture Annual Calendar Year Return
To lodge a return, you will need to know the:
- quantity (tonnes) of apples and pears sold for juicing or processing
- quantity (kilograms) of other apples or pears sold or exported
- amount of levy and charge payable.
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 apple and pears levy and charge are:
Apples
A fruit of any species of the genus Malus.
Apple juice
Includes cider, and any other beverage distilled from apples.
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).
Pears
A fruit of any species of the genus Pyrus, except nashi.
Pear juice
Includes perry, and any other beverage distilled from pears.
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 to 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.