Coarse grains levy

Processing coarse grain does not mean the treatment with a pesticide or other preserving agents before or during storage, or grading solely for seed purposes.

The coarse grain levy rate comprises Emergency Plant Pest Response (EPPR), NRS testing, PHA membership and research and development (R&D), as shown in the table below:

Note: Millet (Echinochloa frumantaceae) - synonym utilis, Panicum miliaceum or Setaria italic.

The coarse grain levy rates are calculated as a percentage of the sale value – that is, the price or amount paid for the coarse grain net of GST, handling, storage, transport and free on board (FOB) costs. This may also be known as farm gate value.

GST is not applied to Australian Government levies.

Example: the sale value of coarse grain means the price of the grain if it were not grain used for sowing and if the grain had been sold at the market price on the day the grain was delivered to another person for processing (other than for storage), less storage, handling, freight and free on board costs. In any other case, the sale price of the grain according to the sales invoices.

Example: for coarse grain in a pool, the amount of each payment made for the coarse grain. The amount of levy payable must be calculated using the quantity of coarse grain (in tonnes) that corresponds with the percentage of each pool payment.

Example: seed grain that attracts a levy includes grain produced and sold as certified or registered seed grain. The farm gate value of seed grain is determined as if it were not seed grain for sowing and had been sold at the market price of the day the grain was delivered. You should check the rural press for sales prices in different locations.

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

If you produce coarse grain and use your grain for your own commercial purposes, for example in feedlots or piggeries, you must lodge a return and make a payment to the department.

If you produce coarse grain and process and sell your own grain, for example, if you are a registered or certified seed grower, you must lodge a return and make a payment to the department as the grain is used.

If you produce coarse grain and sell your grain through an intermediary, the amount of levy they pay to the department on your behalf can be recovered from you by offset or otherwise.

As an intermediary, such as a processor who processes a product or a receiver of a product including a first purchaser or buying agent, 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.

A producer of coarse grain is not liable to pay the coarse grain levy if the total quantity of coarse grain delivered to a person in a financial year amounts to less than $25 of levy.

If you produce coarse grain and you retain your own seed on farm for your own use as seed for sowing, including seed that is cleaned, graded and picked.

If you produce and process your own grain and use the grain or all the products or by-products of the processed grain for domestic purposes and not for commercial purposes, the coarse grain will not attract a levy.

If coarse grain is delivered for storage on behalf of a producer, where no person is liable to pay the producer for the coarse grain, it will not attract a levy.

Popping corn does not attract the coarse grain levy.

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 coa​rse grains return form.

IMPORTANT: If you pay your levy 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 coarse grain levy is based on a financial 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 received, bought, sold or exported coarse grain in the months of July, August and September— your quarterly return and payment is due to the department on or before 28 October.

As a producer of coarse grain who sold or processed coarse grain in a quarter, your return for a quarter must include:

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 (in tonnes) of each type of coarse grain
4. Net value of each type of coarse grain, and
5. Amount of levy payable for each type of coarse grain.

As a first purchaser, receiver or buying agent of coarse grain who had coarse grain delivered to you in a quarter, your return for a quarter must include:

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 (in tonnes) of each type of coarse grain
4. Net value of each type of coarse grain, and
5. Amount of levy payable for each type of coarse grain.

Your return must also include, for each producer from whom you bought coarse grains, the:

1. 1. Person’s full name, address, contact details, and ABN, if any, and if the person is a company and does not have an ABN – its ACN
   2. Total quantity (in tonnes) of each type of coarse grains
   3. Net value of each type of coarse grains, and
   4. Amount of levy paid for each type of coarse grains.

As a selling agent of coarse grain who sold coarse grain on behalf of a producer, your return for a quarter must include:

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 (in tonnes) of each type of coarse grain
4. Net value of each type of coarse grain, and
5. Amount of levy payable for each type of coarse grain.

Your return must also include, for each producer for whom you sold coarse grains, the:

1. 1. Person’s full name, address, contact details, and ABN, if any, and if the person is a company and does not have an ABN – its ACN
   2. Total quantity (in tonnes) of each type of coarse grains
   3. Net value of each type of coarse grains, and
   4. Amount of levy paid for each type of coarse grains.

Please note: For coarse grain in a pool, the amount of levy payable must be calculated using the quantity of coarse grain (in tonnes) that corresponds with the percentage of each pool payment.

As a producer of coarse grain, you must keep records for five (5) years, setting out for each quarter of the levy year, the:

1. Quantity (in tonnes) of each type of coarse grain sold or processed
2. Net value of each type of coarse grain sold or processed
3. Quantity (in tonnes) of each type of coarse grain kept for your own domestic use, and
4. Net value of each type of coarse grain kept for your own domestic use.

As a purchaser of coarse grain, you must keep records for five (5) years, setting out for each quarter of the levy year, the:

1. Quantity (in tonnes) of each type of leviable coarse grain that was delivered to you
2. Net value of each type of leviable coarse grain that was delivered to you, and
3. Source of each type of leviable coarse grain delivered to you
4. Amount of levy, if any, deducted from a payment made to a producer of coarse grain.

As a selling agent of coarse grain, you must keep records for five (5) years, setting out for each quarter of the levy year, the:

1. Quantity (in tonnes) of each type of coarse grain you sold on behalf of a producer
2. Net value of each type of coarse grain you sold on behalf of a producer, and
3. Amount of levy, if any, deducted from a payment made to a producer.

The coarse grain levy is legislated under the:

Primary Industries (Excise) Levies Act 1999

Primary Industries Levies and Charges Collection Act 1991, and

National Residue Survey (Excise) Levy Act 1998.

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.