Olives levy

The olives levy was introduced 1 May 2013. Olives that are produced in Australia and sold by a producer or used by the producer in the production of other goods will attract a levy.

Horticulture Innovation Australia Limited and Plant Health Australia are responsible for the expenditure of the olive levy.

Olives levy rates

Olives means any fruit from the genus and species Olea europaea.

Retail sale means the sale of olives by a producer other than a sale to a first purchaser, processor or exporter, or through a selling agent, buying agent or exporting agent.

A process relating to olives does not include cleaning, sorting, grading and packing.

The olive levy rate comprises Emergency Plant Pest Response (EPPR), Plant Health Australia (PHA) and research and development (R&D), and shown in the table below:

Levy component	Levy rate
EPPR	$0.00 per tonne
PHA	$0.10 per tonne
R&D	$3.00 per tonne
TOTAL	$3.10 per tonne

The olives levy rate is calculated per tonne. GST is not applied to Australian Government levies and charges.

Do I need to lodge a return and make a payment?

A producer of olives, the person who grows the olives is liable to pay the levy.

If you produce olives and sell your olives by retail sale and the total quantity that you have sold between 1 October and 30 September in the next year is equal to or greater than $100 of levy, you must lodge a return and make a payment to the department.

If you produce olives and sell your produce through an intermediary, including a first purchaser, buying agent or selling 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 a processor, 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.

Exemptions from paying the olives levy

A producer is not liable to pay the olives levy if the amount of levy they are liable to pay in a levy year is less than $100 on:

1. olives sold by the producer by retail sale or
2. olives processed by the producer into olive oil or table olives.

This exemption does not apply to olives that are processed by someone other than the producer of the olives.

In relation to processors, the correct application of the levy and exemption can be explained using the following scenarios. Note, the figures used in the scenarios are for illustrative purposes only.

The $100 threshold equates to approximately 32.25 tonnes.

1. Processor processes 30 tonnes of own olives into oil.
   • the 30 tonnes of olives owned by the processor is exempt from levy (meets the exemption threshold)
2. Processor processes 30 tonnes of olives received from others but none of their own olives.
   • a return for 30 tonnes of olives must be submitted to the department by the processor
3. Processor processes 30 tonnes of own olives and 5 tonnes of olives received from others.
   • a return for 5 tonnes (from others) must be submitted to the department by the processor
   • the 30 tonnes of olives owned by the processor is exempt from levy (meets the exemption threshold)
4. Processor processes 35 tonnes of own olives and 35 tonnes of olives received from others.
   • a return for 70 tonnes of olives must be submitted to the department by the processor

How do I lodge an olives 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 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 olives levy year begins 1 October and ends 30 September in the next year.

Annual return and payment

Annual returns and payments must be lodged with the department once a year that is on or before 28 October 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 28 October 2021.

What must be included in my return?

As a producer of olives, your return for a levy year must set out for that 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 olives used or sold
4. Total amount of levy payable, and
5. Total amount of levy paid.

As an intermediary of olives, including as a first purchaser, buying agent, selling agent or processor, your return for a levy year must set out for that 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 olives bought, sold or processed
4. Total amount of levy payable, and
5. Total amount of levy paid.

What records do I need to keep?

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

1. Quantity of leviable olives sold or used by the producer
2. Amount of levy payable for the olives, and
3. Amounts of levy paid by the producer for the olives.

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

1. Quantity of olives bought, sold or processed
2. Amounts of levy payable for the olives, and
3. Amounts of levy paid for the olives.

Primary Industries Legislation

The olives 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