Mangoes levy and charge

The mangoes levy and charge was introduced 1 July 2003. Mangoes that are produced in Australia and used by the producer in the production of other goods, sold by a producer or that are exported will attract a levy or charge. Horticulture Innovation Australia Limited and Plant Health Australia (PHA) are responsible for the expenditure of the mangoes levy and charge.

Mangoes levy and charge rates

A process in relation to mangoes does not include cleaning, grading, packing, sorting and fruit conditioning processes such as storage and ripening.

Retail sale means a sale of mangoes by a producer except a sale to a first purchaser or through a buying agent, selling agent, exporting agent or through a wholesale produce market.

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

Levy component	Mangoes levy and charge rate
EPPR	0.114 cents per kilogram
Marketing	1 cent per kilogram
PHA	0.029 cents per kilogram
R&D	0.75 cents per kilogram
TOTAL	1.893 cents per kilogram

The mangoes levy and charge rate is calculated per kilogram. The charge on mangoes is not payable if the levy has already been applied to the mangoes 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 mangoes, the person who owns the mangoes immediately after harvest is liable to pay the levy.

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

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

Exemptions from paying the mangoes levy

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

A producer is also not liable to pay the mangoes levy if the mangoes are sold or used by the producer for processing.

How do I lodge a mangoes 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 mangoes levy and charge 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 March, June, September and December.

Example: for the quarter ending 30 June – if you bought, sold or exported mangoes in the months of April, May and June – your quarterly return is due on or before 28 July.

Annual return and payment

A producer who sold leviable mangoes by retail sale in a financial year must lodge a return and make a payment to the department once a financial year, that is on or before 28 August in the next financial year.

Example: the 2016-17 financial year return and payment must be made on or before 28 August 2017.

What must be included in my return?

As a producer of mangoes, 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 leviable mangoes used or sold
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 mangoes, 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 leviable or chargeable mangoes bought, sold 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 an exporter of mangoes, 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 chargeable mangoes exported
4. Amount of charge payable for each of those quantities
5. Total amount of charge payable, and
6. Total amount of charge paid.

What records do I need to keep?

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

1. Quantity of mangoes sold by retail sale
2. Amount of levy payable, and
3. Amount of levy paid.

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

1. Quantity of mangoes bought, sold or exported
2. Amount of levy and charge payable, and
3. Amount of levy and charge paid.

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

1. Quantity of mangoes exported
2. Amount of charge payable, and
3. Amount of charge paid.

Primary Industries Legislation

The mangoes 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