Rates
| Product | Levy/charge rate |
|---|---|
| Onions | $4 per tonne |
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 onions sold (other than by retail sale), processed or exported.
Return and payment must be received by:
Example: For onions sold (other than by retail sale), processed or exported in the January to March quarter in a calendar year, the return and payment must be received by 30 April in the same calendar year.
You may not need to lodge a quarterly return.
You can apply to lodge an annual return if you believe the total quantity of onions on which you will (or will be likely to) pay a levy, charge or both for a calendar year will be less than 1250 tonnes.
To apply for an annual return and payment, contact our levies office in your state or territory.
Annual
Annual returns and payments are for onions sold by retail sale in a calendar year, or where we have approved your application to lodge and pay once a year.
Return and payment must be received by:
Example: For onions sold by retail sale in a calendar year, or where we have approved your application to lodge and pay annually, the return and payment must be received by the last day of February in the next calendar 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 onions harvested in Australia if the person who owns them immediately after harvest:
- sold the onions
- processed the onions themselves, or
- had the onions processed by another person.
Charge
Charge applies to onions harvested in and exported from Australia.
Exemptions
Levy
Levy does not apply to onions sold or processed after export.
Charge
Charge does not apply to onions 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 onions are harvested.
Paid directly to us
The levy is paid by the person who owns the onions immediately after harvest. We call this person the levy payer.
The charge is paid by the person who exports the onions 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 onions by retail sale (except to a consumer at a wholesale produce market), processed onions, or exported the onions 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 onions, 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, buying agent or business purchaser
- exporting agent, or
- person who processed the onions for the levy payer.
This person deducts or recovers the levy or charge from the levy 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
Onions are part of the:
- Horticulture Quarterly Return
- Horticulture Annual Calendar Year Return
To lodge a return, you will need to know the:
- quantity (tonnes) of onions sold, processed or exported
- amount of levy and charge payable.
You must also 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 onions levy and charge are:
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).
onions
A bulb of the species Allium cepa but does not include shallots (Allium cepa var. aggregatum).
Process
This does not include cleaning or washing, brushing, sorting, grading, packing, storage, transport, delivery.
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).
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 2024
- Primary Industries (Customs) Charges Act 2024
- Primary Industries Levies and Charges Collection Act 2024
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.