When levies apply
Levy applies to olives grown in Australia if the grower:
- sold the olives
- processed the olives themselves, or
- had the olives processed by another person.
Exemptions
Levy does not apply to olives sold or processed after export.
Levy does not apply to olives if the grower sold them by retail sale or processed the olives themselves and the total amount of levy payable on olives sold by retail sale and processed in that levy year is less than $100 (GST exclusive).
Records must be maintained for five (5) years to confirm that the exemption applies.
Who collects and pays
The levy may be collected and paid:
- directly to us (levy payer), or
- via a third party (collection agent).
This depends on whether there is a collection agent involved in the sale or processing of the olives.
Paid directly to us (levy payer)
The levy is paid by the person who grows the olives. We call this person the levy payer.
The levy payer pays directly to us as part of a return if they:
- sold olives by retail sale, or
- processed olives themselves.
Collected and paid via a third party (collection agent)
The levy is collected by a third party if someone is acting on behalf of the levy payer. We call this person the collection agent.
The collection agent can be the:
- selling agent,
- buying agent if no selling agent is involved
- business purchaser if no selling or buying agent is involved and not sold by retail sale, or
- person who processed the olives for the levy payer.
This person deducts or recovers the levy from the levy payer and pays that amount to us as part of a return.
Rate
| Product | Levy rate |
|---|---|
| Olives | $3.10 per tonne |
GST is not applied to Australian Government levies.
See full details of the levy and export charge rates.
Return and payment dates
Annual
Annual returns and payments are for olives sold or processed in a period of 12 months beginning on 1 October.
Return and payment must be received by:
- 31 October each year (for the previous levy year)
For olives sold or processed in a period of 12 months beginning on 1 October, the return and payment must be received by 31 October in the next levy 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.
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 request a levies account number before you can lodge your first return.
If you can’t use Levies Online
To lodge a manual return:
- download and complete the olives return form
- email or post your return
- make payment to us by electronic funds transfer (EFT) or cheque.
Return information
To lodge a return, you will need to know the:
- quantity (tonnes) of olives sold or processed
- amount of levy payable.
Record keeping
You must keep records relating to each return for five (5) years. The records must:
- be set out for the 12-month period beginning 1 October
- include details of each transaction.
Heavy penalties could apply if you fail to meet the record keeping requirements.
Who uses this levy
Recipient bodies for the olives levy are:
Definitions
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).
Buying agent
A person who buys products, goods or services on behalf of business purchasers while carrying on a business (including as a broker, wholesaler, settlement agent or solicitor).
Levy year
12-month period beginning 1 October.
Olives
A fruit of the species Olea europaea.
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).
Selling agent
A person who sells products, goods or services on behalf of levy payers while carrying on a business (including as a broker, wholesaler, settlement agent or solicitor).
Levies and related legislation
This information is a guide only. You must be aware of your obligations under relevant levy and export charge laws.
This includes:
- Primary Industries (Excise) Levies Act 2024
- Primary Industries Levies and Charges Collection Act 2024
- Regulatory Powers (Standard Provisions) 2014
See more on levy and export charge laws.
Stay updated
Check latest updates in our levy notices.
Contact us
For more on levies and export charges, levies accounts or how to lodge your return, contact the Levies team.