Rates
| Product | Levy/charge rate |
|---|---|
| Lychees processed or sold for processing | 1 cent per kilogram |
| All other lychees | 8 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 lychees bought, sold (other than by retail sale), processed or exported.
Return and payment must be received by:
- 31 October (July to September quarter)
- 31 January (October to December quarter)
- 30 April (January to March quarter)
- 31 July (April to June quarter)
Example: For lychees bought, sold (other than by retail sale), processed or exported in the July to September quarter in a financial year, the return and payment must be received by 31 October in the same financial year.
Annual
Annual returns and payments are only for lychees sold by retail sale in a financial year.
Return and payment must be received by:
- 31 August in the next financial year
Example: For lychees sold by retail sale in a financial year, the return and payment must be received by 31 August in the next financial 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 lychees produced in Australia if the producer:
- sold the lychees
- processed the lychees themselves, or
- had the lychees processed by another person.
Charge
- Charge applies to lychees produced in and exported from Australia.
Exemptions
Levy
Levy does not apply to lychees if the total levy payable on lychees sold by retail sale in a financial year would be less than $100 (GST exclusive).
Charge
Charge does not apply to lychees 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 lychees are harvested.
Paid directly to us
The levy is paid by the person who owns the lychees immediately after harvest. We call this person the levy payer.
The charge is paid by the person who exports the lychees 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 lychees by retail sale, processed or exported the lychees 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 lychees, 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, the buying agent or first purchaser, or
- exporting agent, or
- person who processed the lychees for the levy payer.
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 horticulture return form
- email or post your return
- make payment to us by electronic funds transfer (EFT) or cheque.
Return information
Lychees are part of the:
- Horticulture Quarterly Return
- Horticulture Annual Financial Year Return
To lodge a return, you will need to know the:
- quantity (kilograms) of lychees bought, sold, processed or exported
- amount of levy and charge payable for each type.
You must 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 lychees levy and charge are:
Definitions
lychee
A fruit of the tree Litchi chinensis.
Process
This does not include cleaning, sorting, grading and packing.
Retail sale
A sale to a person except to a first purchaser, or through a selling agent, buying agent, exporting agent or at a wholesale produce market.
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 1999
- Primary Industries (Customs) Charges Act 1999
- Primary Industries Levies and Charges Collection Act 1991
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.