The dried fruits levy was introduced 27 April 1971. Dried fruits that are produced from fresh fruits in a processing establishment or dried fruits that are received for processing will attract a levy. The dried vine fruits levy and charge was introduced 28 May 1964. Dried vine fruits that are produced in Australia and sold by a producer or that are exported will attract a levy or charge. Horticulture Innovation Australia Limited and Plant Health Australia (PHA) and the National Residue Survey (NRS) manage the expenditure of the dried fruits levy and dried vine fruits levy and charge.
Dried fruits levy and dried vine fruits levy and charge rates
Dried fruits means dried tree fruits, including dried apricots, pears, peaches, nectarines and plums (prunes) or dried vine fruits.
Dried vine fruits means dried grapes.
Retail sale in relation to dried vine fruits means a sale by a producer except to a first purchaser or through a buying agent, selling agent or exporting agent.
The dried fruits levy rate comprises research and development (R&D), Emergency Plant Pest Response (EPPR) NRS testing and Plant Health Australia (PHA), as shown in the table below:
| Dried fruits received for processing | EPPR | NRS | PHA | R&D | TOTAL |
|---|---|---|---|---|---|
| Dried plums (prunes) | $0.00 | $0.00 | $0.00 | $13.00 per tonne | $13.00 per tonne |
| Dried tree fruits (other than prunes) | $0.00 | $0.00 | $0.00 | $32.00 per tonne | $32.00 per tonne |
| Dried vine fruits | $0.00 | $0.00 | $1.00 | $11.00 per tonne | $12.00 per tonne |
The dried fruits levy rate is calculated per tonne. GST is not applied to Australian Government levies.
The dried vine fruits levy and charge rate comprises marketing and EPPR, as set out in the table below:
| Processed dried vine fruits | EPPR | Marketing | TOTAL |
|---|---|---|---|
| Domestic and export | $0.00 | $7.00 per tonne | $7.00 per tonne |
The dried vine fruits levy and charge rate is calculated per tonne. The dried vine fruits charge is not payable if the levy has already been applied to the dried vine fruits prior to export. GST is not applied to Australian Government levies and charges.
Do I need to lodge a return and make a payment?
Dried fruits
A producer of dried fruits, the first person who receives dried fruits for processing at a processing establishment under an arrangement with the grower to sell the processed fruits, is liable to pay the dried fruits levy. If there is no arrangement in place between a person who received dried fruits for processing and a grower, the grower is liable to pay the dried fruits levy.
As the proprietor of a processing establishment who has an arrangement in place with a grower to sell the processed fruit, you must lodge a return and make a payment to the department.
In the absence of an arrangement, the grower or an intermediary, including a receiver or a processor, must lodge a return and make a payment to the department. As an intermediary, you can recover from the producer the amount of levy paid to the department by offset or otherwise.
Dried vine fruits
A producer, the person who owns the dried vine fruits immediately before delivery to a processing establishment or who is the producer of the dried vine fruits and also the proprietor of the processing establishment at which the dried vine fruits are processed, is liable to pay the levy.
If you produce and sell dried vine fruits by retail sale you must lodge a return and make a payment to the department.
If you produce dried vine fruits and sell your produce through an intermediary, including a first purchaser, buying agent, selling agent or exporting agent, 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 or exporting 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.
If you export dried vine fruits—that is, you are the person who owns the dried vine fruits at the time of export, you must lodge a return and make a payment to the department.
Exemptions from paying the dried fruits levy and the dried vine fruits levy and charge
No exemptions apply to the dried fruits levy or the dried vine fruits levy and charge.
How do I lodge a return for dried fruits and dried vine fruits?
You must register with the department to receive a unique LRS number before you can lodge your first return.
To lodge your return you must complete a manual return form for dried fruits or dried vine fruits.
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.
Dried fruits
A levy year for dried fruits begins 1 October and ends 30 September the next year.
Annual return and payments
Annual returns and payments must be submitted to the department once a year, that is on or before 30 November in the next levy year.
Example: the return and payment for 1 October 2020 to 30 September 2021 is due to the department on or before 30 November 2021.
Dried vine fruits
The dried vine fruits levy and charge is based on a calendar year.
Monthly returns and payments
Monthly returns and payments must be lodged with the department within 1 month and 14 days of the end of that month.
Example: for the month of July, the return and payment is due to the department on or before 14 September.
Annual return and payment
A producer who sold dried vine fruits by retail sale in a calendar year must lodge a return and make a payment to the department once a year, that is on or before 14 February in the next calendar year.
Example: the 2020 annual return and payment must be made on or before 14 February 2021.
As an intermediary or exporter, to be eligible for an annual return and payment you must have reasonable grounds to believe that the total weight of dried vine fruits which you are likely to deal in, in a calendar year, amounts to less than 100 tonnes. You must also make an application to the Secretary of the Department of Agriculture and Water Resources. 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?
Dried fruits
As a producer of dried fruits, your return for a levy year must set out for that levy year:
- Your personal details, including:
- Full name
- Business or residential address, not the address of a post office box or post office bag
- Post office box or post office bag, and
- Australian Business Number (ABN), or if you are a company the Australian Company Number (ACN)
- Period to which the return relates
- Quantity of each kind of dried fruit harvested in a season that is received for processing at the establishment
- Quantity of each kind of dried fruit harvested in any preceding season that is received for processing at the establishment
- Amount of levy payable for each of those quantities
- Amount of levy paid for each of those quantities
- Total amount of levy paid, and
- Full name and business or residential address (not the address of a post office box or a post office bag) of the processing establishment.
Dried vine fruits
As a producer of dried vine fruits, your return for a levy year must set out for that levy year:
- Your personal details, including:
- Full name
- Business or residential address, not the address of a post office box or post office bag
- Post office box or post office bag, and
- ABN, or if you are a company the ACN
- Period to which the return relates
- Levy year in which the dried vine fruits were produced
- Total weight of the dried vine fruits sold
- Amount of levy payable, and
- Amount of levy paid.
As an intermediary of dried vine fruits, your return for a month or a levy year must set out for that month or levy year:
- Your personal details, including:
- Full name
- Business or residential address, not the address of a post office box or post office bag
- Post office box or post office bag, and
- ABN, or if you are a company the ACN
- Period to which the return relates
- Levy year in which the dried vine fruits were produced
- Total weight of the dried vine fruits bought, sold or exported
- Amount of levy and charge payable for each of those quantities, and
- Amount of levy and charge paid by the person lodging the return.
What records do I need to keep?
Dried fruits
As a proprietor of a processing establishment, you must keep records for five (5) years showing for each levy year, the:
- Quantity of each kind of dried fruit, received at the processing establishment from each producer on each day
- Quantity of each kind of dried fruit received each month at the processing establishment from each producer
- Amount of levy payable for each kind of dried fruit
- Amount of levy paid by the proprietor for each kind of dried fruit, and
- Details for each producer of dried fruit from whom dried fruit was received at the establishment for processing, the producer’s:
- Full name, business or residential address (not the address of a post office box or post office bag) and ABN, if any, or if the person is a company and does not have an ABN, its ACN.
Dried vine fruits
As a producer of dried vine fruits, you must keep records for five (5) years showing for each month, the:
- Total weight of dried vine fruits sold by the producer by retail sale
- Amount of levy payable on the dried vine fruits, and
- Amount of levy paid by the producer for the dried vine fruits.
As an intermediary of dried vine fruits, including as a first purchaser, buying agent, selling agent you must keep records for five (5) years showing for each month, the:
- Total weight of dried vine fruits bought, sold or exported
- Amount of levy and charge payable, and
- Amount of levy, charge or penalty paid.
As an exporter or exporting agent of dried fruits, you must keep records for five (5) years showing for each month, the:
- Total weight of dried vine fruits exported
- Amount of charge payable, and
- Amount of charge or penalty paid.
Primary Industries Legislation
The dried fruits levy is provided for under the:
National Residue Survey (Excise) Levy Act 1998
Primary Industries (Excise) Levies Act 1999, and
Primary Industries Levies and Charges Collection Act 1991.
The dried vine fruits 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@awe.gov.au or call us on 1800 020 619