Passionfruit levy and charge

IMPORTANT—you can lodge your passionfruit return o​nline.

The passionfruit levy and charge was first introduced 1 May 1999. Passionfruit that are produced in Australia and sold by a producer or that are exported will attract a levy or charge. Horticulture Innovation Australia Limited responsible for the expenditure of the passionfruit levy and charge.

Passionfruit levy and charge rates

Passionfruit means an edible fruit of the passionfruit vine passiflora edulis or p. edulis f. flavicarpa or of a hybrid of the passionfruit vine that is generally accepted as producing passionfruit.

A carton means an 18 litre container of a kind ordinarily used in the Australian horticultural industry for packing passionfruit.

Processing passionfruit means passionfruit sold by the producer to a first purchaser or through a buying agent or a selling agent or that is exported for use in the production of a processed product or used by the producer in the production of a processed product.

Retail sale means the sale of passionfruit by a producer except a sale to a first purchaser, processor, exporter or through a buying agent, selling agent or an exporting agent.

The passionfruit levy and charge rate comprises marketing and research and development (R&D), as shown in the table below:

Passionfruit Marketing R&D TOTAL
Packed in cartons 20 cents per carton 20 cents per carton 40 cents per carton
Not packed in cartons 20 cents per 8 kilograms 20 cents per 8 kilograms 40 cents per 8 kilograms
Processing 1.5 cents per kilograms 1.5 cents per kilograms 3 cents per kilogram

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

If you produce and sell your passionfruit by retail sale and the total quantity that you have sold is equal to or greater than $100 in a financial year, you must lodge a return and make a payment to the department.

If you produce passionfruit and sell your passionfruit through an intermediary, the amount of levy or charge they pay to the department on your behalf can be recovered from you by offset or otherwise.

An intermediary, including a first purchaser, buying agent, selling agent, exporting agent or a processor, the person who dealt with a producer of passionfruit, is liable to lodge a return and make a payment to the department on behalf of a producer. You can recover from the producer the amount of levy paid to the department by offset or otherwise.

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

Exemptions from paying the passionfruit levy and charge

A producer of passionfruit is not liable to pay the levy and charge if the total quantity of passionfruit that you have sold by retail sale amounts to less than $100 of levy in a financial year.

How do I lodge a passionfruit 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 passionfruit 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 passionfruit 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 passionfruit by retail sale in a financial year must lodge a return and make a payment to the department once a year, that is on or before 28 August in the next financial year.

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

As a passionfruit levy and charge payer you may be eligible for an annual return and payment. To be eligible you must have reasonable grounds to believe that the total amount of passionfruit which you are likely to deal in, in a financial year, amounts to less than $500 of levy. You must also make an application to the Secretary of the Department of Agriculture and Water Resources. 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 passionfruit, 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 fresh and processing passionfruit sold at the first point of sale
  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 passionfruit, including as a first purchaser, buying agent, selling agent, exporting agent or processor, 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 fresh and processing passionfruit, bought, sold at first point of sale 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 passionfruit, 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 fresh and processing passionfruit 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 passionfruit, you must keep records for five (5) years in respect of each quarter or levy year, the:

  1. Quantity of fresh and processing passionfruit sold at the first point of sale
  2. Amount of levy payable on the passionfruit
  3. Amount of levy paid on the passionfruit, and
  4. Details for each person which passionfruit was sold other than by retail sale, the persons:
    1. 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.

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

  1. Quantity of passionfruit bought, sold, processed or exported
  2. Amount of levy payable
  3. Amount of levy paid, and
  4. Details for each person which passionfruit was sold, bought or exported, the persons:
    1. 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.

As an exporter of passionfruit, you must keep records for five (5) years showing for each levy year, the:

  1. Quantity of fresh and processing passionfruit exported
  2. Amount of charge payable on the passionfruit
  3. Amount of charge paid on the passionfruit, and
    1. Details for each person which passionfruit was exported, the person’s full name and business or residential address, not the address of a post office box or post office bag.

Primary Industries Legislation

The passionfruit 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