The mushrooms levy was first introduced 1 January 2002. Agaricus mushrooms that are produced in Australia and used by the producer in the production of other goods or that are sold by a producer will attract a levy. Horticulture Innovation Australia Limited is responsible for the expenditure of the agaricus mushrooms levy.
Mushrooms levy rates
Agaricus mushrooms means the fruiting body of the Agaricus genus of cultivated fungi.
Mushroom spawn means Agaricus spp mycelia contained in a medium and used for the inoculation of phase 2 substrate, including but not limited to grain spawn, casing inoculum and inoculated supplement.
Mushroom spawn are taken to be purchased when the purchase price is due to be paid.
The mushrooms levy rate comprises marketing and research and development (R&D), as shown in the table below:
| Levy component | Levy rate (up to 31 June 2018) |
New levy rate (commencing 1 July 2018) |
|---|---|---|
| Marketing | $3.24 per kilogram | $2.92 per kilogram |
| R&D | $1.08 per kilogram | $1.08 per kilogram |
| TOTAL | $4.32 per kilogram | $4.00 per kilogram |
The mushrooms levy rate is calculated per kilogram. GST is not applied to Australian Government levies.
Do I need to lodge a return and make a payment?
A producer of mushrooms, the person who grows the mushrooms is liable to pay the levy.
If you produce your own mushroom spawn or you purchase mushroom spawn from an overseas seller you must lodge a return and make a payment to the department.
If you purchase mushroom spawn from an Australian mushroom spawn seller, you must pay the seller an amount on account of levy or penalty.
If you are an Australian seller of mushroom spawn, you must lodge a return and make a payment to the department.
Exemptions from paying the mushrooms levy
A producer is not liable to pay the mushrooms levy for every kilogram of mushroom spawn produced or purchased over 370,000 kilograms in a financial year.
How do I lodge a mushrooms return?
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 mushrooms.
Return and payment dates
IMPORTANT: If you pay your levy late you will incur a penalty 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 mushrooms levy is based on a financial year.
Monthly returns and payments
A producer who producers their own mushroom spawn or purchases mushroom spawn from an overseas buyer must lodge a monthly return and payment to the department.
Monthly returns and payments must be lodged with the department within 28 days after the end of that month.
Example: for the month of July, the return and payment is due to the department on or before 28 August.
Quarterly returns and payments
A seller of mushroom spawn must lodge a quarterly return and payment.
Where sellers of mushroom spawn have not received levy payment from their buyers by the due date, they must include the contact details of those buyers and the amount of levy owing.
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 mushroom spawn in the months of April, May and June – your quarterly return is due on or before 28 July.
Alternative payment method – equal monthly instalments
A producer of mushroom spawn may be eligible to pay the mushrooms levy in equal monthly instalments if the producer has reasonable grounds to believe that the total quantity of mushroom spawn produced or purchased for the production of mushrooms in a financial year would be more than 370,000 kilograms.
You must also make an application to the Secretary of the Department of Agriculture, Fisheries and Forestry. Your application must include your personal details and a statement to the effect that you expect to produce or purchase 370,000 kilograms or more of mushroom spawn in the financial year.
The levy payment for the equal monthly instalment is calculated using the following formula:
(Total amount of leviable kilograms of mushroom spawn/Total number of month in a financial year) x levy rate.
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?
As a producer of mushrooms, your return for a month must set out for that month:
- 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 mushroom spawn, in kilograms, previously produced and used or purchased from an overseas seller and used in the financial year
- Quantity of mushroom spawn produced or purchased from an overseas seller and used that month, in kilograms
- Total combined amount for each of those quantities, in kilograms
- Total amount of levy payable, and
- Total amount of levy paid.
As a seller of mushroom spawn, your return for a quarter must set out for that quarter:
- 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
- Quantity, in kilograms, of mushroom spawn sold in that quarter
- Quantity of leviable and exempt mushroom spawn
- Amount of levy payable for the quantity of leviable mushroom spawn
- Amount of levy paid for the quantity of leviable mushroom spawn, and
For levy amounts that were paid late, the:
- Due date for the levy payment amount
- Date when the levy payment amount was received, and
- Details for each person on whose behalf the mushroom spawn was dealt with, the persons:
- 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.
For outstanding levy amounts, the:
- Amount of unpaid levy
- Due date for the levy payment, and
- Details for each person on whose behalf the mushroom spawn was dealt with, the persons:
- 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.
What records do I need to keep?
As a producer of mushrooms, you must keep records for five (5) years showing for each month, the:
- Quantity of mushroom spawn previously produced or purchased from an overseas seller and used in the financial year, in kilograms
- Quantity of mushroom spawn produced or purchased from an overseas seller and used that month, in kilograms
- Total amount of levy and penalty (if any) payable for those quantities, and
- Total amount of levy and penalty (if any) paid for those quantities.
As a seller of mushroom spawn, you must keep records for five (5) years showing for each quarter, the:
- Quantity, in kilograms, previously sold in the financial year
- Quantity, in kilograms, sold in the quarter
- Total combined quantity, in kilograms, of mushroom spawn
- Total amount of payment received from the sale of mushroom spawn in the quarter
- Amount of levy and penalty (if any) received from the sale of mushroom spawn in the quarter, and
For sales of leviable mushroom spawn, the:
- Quantity, in kilograms, in each sale
- Amount received from each sale
- Amount of levy and penalty (if any) received from each sale, including the:
- Sale to which the amount relates
- Date when the amount was due, and
- Date when the amount was received
- Details for the person from whom the amount was received, the persons
- Full name
- Business or residential address (not the address of a PO Box or PO Bag) and
- ABN, if any, or if the person is a company and does not have an ABN, its ACN.
For sales of mushroom spawn that is exempt from levy, the:
- Total amount received from sales
- Copy of the written notice from each buyer, stating that the buyer does not intend to use the mushroom spawn for producing mushrooms, and
- Details for each person on whose behalf the mushroom spawn was dealt with, the persons:
- Full name, business or residential address (not the address of a PO Box or PO Bag) and ABN, if any, or if the person is a company and does not have an ABN, its ACN.
As a buyer of mushroom spawn, you must keep records for five (5) years showing for each quarter, the:
- Total quantity, in kilograms, previously purchased in the financial year
- Total quantity, in kilograms, of mushroom spawn purchased in the quarter
- Total amount of paid for the mushroom spawn in the quarter
- Amount of levy and penalty (if any) paid to the seller, and
For purchases of mushroom spawn that is exempt from levy, the:
- Total amount paid for the mushroom spawn
- Purpose for which the mushroom spawn are intended to be used, and
- A copy of the written notice to the seller, stating that the buyer does not intend to use the mushroom spawn for producing mushrooms.
Primary Industries Legislation
The mushrooms levy is provided for under the:
Primary Industries (Excise) Levies 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