Avocados levy and charge

The avocado levy and charge was first introduced 1 August 1991. Avocados that are produced in Australia and used by the producer in the production of other goods or that are sold by a producer will attract a levy or charge. Horticulture Innovation Australia Limited and Plant Health Australia (PHA) are responsible for the expenditure of the avocado levy and charge.

Avocados levy and charge rates

Avocado means a fruit of the species Persea Americana.

Processing avocados means avocados used by the producer in the production of a processed product or sold by the producer to a first purchaser, or through a buying agent or a selling agent, for use in the production of a processed product in Australia.

A process in relation to avocados does not mean the cleaning, sorting, grading, packing and fruit conditioning operations, including storage and ripening.

Retail sale means any sale of avocados by a producer that is not a sale to a first purchaser, through a buying agent, selling agent or exporting agent or at a wholesale market.

The avocado levy and charge rate comprises Emergency Plant Pest Response (EPPR), marketing, PHA membership and research and development (R&D), as shown in the table below:

Avocados	EPPR	Marketing	PHA	R&D	TOTAL
Fresh – domestic and export	$0.00	4.5 cents per kilogram	0.1 cents per kilogram	2.9 cents per kilogram	7.5 cents per kilogram
Processing	$0.00	-	-	1 cent per kilogram	1 cent per kilogram

The avocados levy and charge rate is calculated per kilogram. The charge on fresh avocados is not payable if the levy has already been applied to the fresh avocados prior to export. GST is not applied to Australian Government levies and charges.

Do I need to lodge a return and make a payment?

A producer of avocados, the person who owns the avocados immediately after harvest is liable to pay the levy.

If you produce avocados and sell your avocados by retail sale and the total quantity that you have sold amounts to $100 or more of levy in a calendar year, you must lodge a return and make a payment to the department.

If you produce and sell your avocados through an intermediary, including a first purchaser, buying agent, selling agent, exporting agent or a processor, the amount of levy they pay to the department on your behalf can be recovered from you by offset or otherwise.

If you are an intermediary, including a first purchaser, buying agent, selling agent, exporting agent or a processor who processed avocados, you must lodge a return and make a payment to the department. You can recover from the producer the amount of levy paid to the department, by offset or otherwise.

If you export fresh avocados—that is, you are the person who owns the fresh avocados at the time of export, you must lodge a return and make a payment to the department.

Exemptions from paying the avocados levy

A producer of avocados is not liable to pay the avocados levy if in a calendar year the total quantity of avocados sold by retail sale amounts to less than $100 of levy.

How do I lodge an avocados return?

You must register with the department to receive a unique LRS number before you can lodge your first return.

To lodge your return online, access Levies Online. Alternatively, you can complete a manual horticulture return form.

Return and payment dates

IMPORTANT: If you pay your levy or charge late you will incur a penalty that is calculated daily at a compounding rate of 2 per cent of the unpaid amount each month, including any penalties you have already accrued until you have paid the outstanding amount in full.

The avocados levy and charge is based on a calendar year.

Quarterly returns and payments

Quarterly returns and payments must be lodged with the department within 28 days of the end of the quarters of March, June, September and December.

Example: for the quarter ending 30 September—if you bought, sold, exported or processed avocados in the months of July, August and September— your quarterly return and payment is due to the department on or before 28 October.

Annual return and payment

As an avocados levy and charge payer you may be eligible to lodge your return and make a payment to the department once a year, that is on or before 28 February in the next calendar year.

Example: the 2017 annual return and payment must be made on or before 28 February 2018.

To be eligible for an annual return and payment you must have reasonable grounds to believe that the total quantity of avocados which you are likely to deal in, in a calendar year, would be less than 36 tonnes. You must also make an application to the Secretary of the Department of Agriculture, Fisheries and Forestry. If you would like to make an application please contact the department’s levies office in your state or territory.

What must be included in my return?

As a producer of avocados, your return for a quarter or levy year must set out for that quarter or levy year:

1. Your personal details, including:
   1. Full name
   2. Business or residential address, not the address of a post office box or post office bag
   3. Post office box or post office bag, and
   4. Australian Business Number (ABN), or if you are a company the Australian Company Number (ACN)
2. Period to which the return relates
3. Quantity of avocados (fresh and processing) used or sold at the first point of sale
4. Amount of levy payable for each of those quantities
5. Total amount of levy payable, and
6. Total amount of levy paid.

As an intermediary of avocados, including as a first purchaser, buying agent, selling agent or exporting agent, your return for a quarter must set out for that quarter:

1. Your personal details, including:
   1. Full name
   2. Business or residential address, not the address of a post office box or post office bag
   3. Post office box or post office bag, and
   4. ABN, or if you are a company the ACN
2. Period to which the return relates
3. Quantity of avocados (fresh and processing) bought or sold at the first point of sale or exported
4. Amount of levy and charge payable for each of those quantities
5. Total amount of levy and charge payable, and
6. Total amount of levy and charge paid.

As a processor of avocados, your return for a quarter must set out for that quarter:

1. Your personal details, including:
   1. Full name
   2. Business or residential address, not the address of a post office box or post office bag
   3. Post office box or post office bag, and
   4. ABN, or if you are a company the ACN
2. Period to which the return relates
3. Quantity of avocados bought and processed
4. Amount of levy payable for those quantities
5. Total amount of levy payable, and
6. Total amount of levy paid.

As an exporter of avocados, your return for a quarter or levy year must set out for that quarter or levy year:

1. Your personal details, including:
   1. Full name
   2. Business or residential address, not the address of a post office box or post office bag
   3. Post office box or post office bag, and
   4. ABN, or if you are a company the ACN
2. Period to which the return relates
3. Quantity of avocados exported
4. Total amount of charge payable, and
5. Total amount of charge paid.

What records do I need to keep?

As a producer of avocados, you must keep records for five (5) years showing for each quarter, the:

1. Quantity of avocados sold by retail sale
2. Amount of levy payable on the avocados
3. Amount of levy paid for the avocados, and
4. Quantity of avocados processed.

As an intermediary of avocados, including as a first purchaser, buying agent or selling agent, you must keep records for five (5) years showing for each quarter, the:

1. Quantity of avocados (fresh and processing) bought or sold at the first point of sale
2. Amounts of levy payable for each of those quantities, and
3. Amounts of levy paid for each of those quantities.

As an exporter or exporting agent of avocados, you must keep records for five (5) years showing for each quarter, the:

1. Quantity of avocados exported
2. Amounts of charge payable for each of those quantities, and
3. Amounts of charge paid for each of those quantities.

As a processor of avocados, you must keep records for five (5) years showing for each quarter, the:

1. Quantity of avocados bought and processed
2. Amounts of levy payable for the avocados, and
3. Amounts of levy paid for the avocados.

Primary Industries Legislation

The avocados levy and charge is provided for under the:

Primary Industries (Excise) Levies Act 1999

Primary Industries (Customs) Charges Act 1999, and

Primary Industries Levies and Charges Collection Act 1991

This information is a guide only. If you are required to lodge a return and make a payment to the department it is your responsibility to remain aware of your obligations under legislation.

Contact us

If you have any questions about levies and charges, your levies account or how to lodge your return, please contact the Levies Helpdesk via email: levies.management@aff.gov.au or call us on 1800 020 619