Rates
| Product | Levy/charge rate |
|---|---|
| Dried grapes | $19 per tonne |
| Dried grapes (export only) | $7 per tonne |
GST is not applied to Australian Government levies and charges.
See full details of the levy and charge rates.
Return and payment dates
Monthly
Monthly returns and payments are for dried grapes sold (other than by retail sale), delivered to or dried at a packing house or exported.
Return and payment must be received by:
Example: For dried grapes sold (other than by retail sale), delivered to or dried at a packing house or exported in March, the return and payment must be received by 30 May in the same calendar year.
You may not need to lodge a monthly return.
You can apply to lodge an annual return if you believe the total quantity of dried grapes sold (other than retail sale), delivered or exported on which you will (or will be likely to) pay a levy, charge or both, in a calendar year will be less than 100 tonnes.
To apply for an annual return and payment, contact our levies office in your state or territory.
Annual
Annual returns and payments are for dried grapes sold by retail sale or used for producing other goods by the levy payer 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 dried grapes sold by retail sale or used for producing other goods 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 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 dried grapes where the grapes were grown in Australia and:
- dried in Australia outside a packing house and delivered to a packing house in Australia by or on behalf of the grower
- delivered to a packing house in Australia by or on behalf of the grower and dried at the packing house
- dried in Australia and sold by the grower, or
- dried and used for producing goods in Australia by the grower.
Charge
Charge applies to dried grapes where the grapes were grown and dried in Australia and exported from Australia.
Exemptions
Levy
Levy does not apply to dried grapes if the levy has already been applied to those grapes.
For example, levy does not apply to dried grapes sold by the grower of the grapes if it was already imposed on those grapes because they were delivered by the grower to a packing house in Australia.
Levy does not apply to dried grapes that are sold after being exported.
Charge
Charge does not apply to dried grapes if the levy has already been applied.
Who collects and pays
The levy may be paid directly to us or via a third party (collection agent). This depends on the first transaction after the grapes are grown.
Paid directly to us
The levy or charge is paid by the grower of the grapes. We call this person the levy payer.
The charge is paid by the person who exports the dried grapes from Australia. We call this person the charge payer.
The levy and charge payer pays directly to us as part of a return if they sold by retail sale, dried, used dried grapes for producing other goods or exported the grapes 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 dried grapes, or the proprietor of the packing house where the grapes are dried or delivered. 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
- proprietor of the packing house where the grapes are dried or delivered.
This person deducts or recovers the levy or charge from the levy payer 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 dried grapes return form
- email or post your return
- make payment to us by electronic funds transfer (EFT) or cheque.
Return information
Dried grapes is part of the:
- Dried Grapes Monthly Return
- Dried Grapes Annual Return
To lodge a return, you would need to know the:
- type of dried grapes
- quantity (tonnes) of dried grapes sold, delivered, used or exported.
- amount of levy and charge payable for each type
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 dried grapes levy and charge are:
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).
Grape
A fruit of the genus Vitis
Packing house
Business premises at which fruit or dried fruit is packed, or fruit is dried and packed, for sale.
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.