Important—you can lodge your pears return online
The pear levy and charge was first introduced 1 January 1977. Pears that are produced in Australia and sold by a producer, used by the producer in the production of goods or that are exported will attract a levy or charge. Horticulture Innovation Australia Limited, the National Residue Survey (NRS) and Plant Health Australia (PHA) are responsible for the expenditure of the pear levy and charge.
Pears levy and charge rates
Pears means a fruit of any species of the genus Pyrus, except fruits of the species Pyruspyrifolia (nashi).
Retail sale means any sale of apples or pears by a producer that is not a sale to a first purchaser, or through a buying agent or selling agent.
The pear levy and charge rate comprises Emergency Plant Pest Response (EPPR), marketing, NRS testing and research and development (R&D), as shown in the table below:
| Pears | EPPR | Marketing | NRS | R&D | TOTAL |
|---|---|---|---|---|---|
| Domestic and export (up to 30 September 2017) |
$0.00 | 1.249 cents per kilogram | 0.075 cents per kilogram | 0.775 cents per kilogram | 2.099 cents per kilogram |
| Domestic and export (commencing 1 October 2017) |
0.05 cents per kilogram | 1.249 cents per kilogram | 0.075 cents per kilogram | 0.775 cents per kilogram | 2.149 cents per kilogram |
| Juicing | $0.00 | $2.25 per tonne | 10 cents per tonne | 60 cents per tonne | $2.95 per tonne |
| Processing | $0.00 | $4.50 per tonne | 20 cents per tonne | $1.20 per tonne | $5.90 per tonne |
The pear levy and charge is calculated per kilogram except when the pears are used for juicing or processing and the levy charge is calculated per tonne. The pear charge is not payable if the levy has already been applied to the pears prior to export. GST is not applied to Australian Government levies or charges.
Do I need to submit a return and make a payment?
A producer, the person who own the pears immediately after harvest, is liable to pay the levy or charge.
If you produce pears and sell your pears by retail sale or you use your pears in the production of fruit juice or any other processed product, and the total quantity that you have sold or used is greater than 9,000 kilograms in a calendar year, you must lodge a return and make a payment to the department.
If you produce pears and sell your produce through an intermediary, including a first purchaser, buying agent, selling agent or exporting agent, the amount of levy or charge 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 person who exports pears, you must lodge a return and make a payment to the department. You can recover from the producer the amount of levy or charge paid to the department, by offset or otherwise.
If you export pears–that is, you are the person who owns the pears at the time of export, you must lodge a return and make a payment to the department.
Exemptions from paying the pear levy and charge
A producer of pears is not liable to pay the pear levy if the:
- Pears are sold for stockfeed, or
- Processing pears are payable under the dried fruits levy, or
- Processing pears or juicing pears are used in the production of canned fruit.
A producer of pears is not liable to pay the pear levy if the total quantity of pears sold or used is equal to or less than 9,000 kilograms* in a calendar year, and:
- Sold by retail sale, or
- Used by the producer in the production of fruit juice or any other processed product.
How do I lodge a pear 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 pear levy and charge is based on a calendar 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 pears in the months of April, May and June – your quarterly return is due on or before 28 July.
Annual return and payment
A producer of pears who sells their pears by retail sale or uses the pears in the production of fruit juice or any other processed product must lodge a return and make a payment to the department once a year, that is on or before 28 February in the next calendar year.
Example: the 2017 annual return and payment must be made on or before 28 February 2018.
A first purchaser, buying agent, selling agent or person who exports pears in a levy year may apply for exemption from the requirement to lodge quarterly returns if the person has reasonable grounds for believing that the total quantity of pears you are likely to deal in, in a calendar year, amounts to less than $2,000 of levy or charge.
To be eligible for an annual return and payment you must have reasonable grounds to believe that the total amount of levy or charge which you would be liable to pay in a calendar year would be less than $2,000. 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 pears, your return for a levy year must set out for that levy year :
- 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 each class of pears sold or used
- Amount of levy payable for each of those quantities
- Total amount of levy payable, and
- Total amount of levy paid.
As an intermediary of pears, including as a first purchaser, buying agent or selling agent, your return for a quarter or levy year must set out for that quarter or levy year :
- 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 of each class of pears bought sold or used
- Amount of levy payable for each of those quantities
- Amount of levy previously paid
- Total amount of levy payable, and
- Total amount of levy paid.
As an exporter or exporting agent of pears, your return for a quarter or levy year must set out for that quarter or levy year :
- 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 of pears exported by the person; and
- Amount of charge payable for the pears
- Total amount of charge payable for the pears, and
- Total amount of charge paid by the person for the pears.
What records do I need to keep?
As a producer of pears, you must keep records for five (5) years showing for each quarter of the levy year, the:
- Quantity of each class of pears used or sold
- Amount of levy payable for each class of pears, and
- Amount of levy paid for each class of pears.
As an intermediary of pears, including as a first purchaser, buying agent, selling agent or exporting agent, you must keep records for five (5) years showing for each quarter of the levy year, the:
- Quantity of each class of pears bought from a producer
- Amounts of levy and charge payable for each class of pears, and
- Amounts of levy and charge paid for each classes of pears.
As an exporter or exporting agent of pears, you must keep records for five (5) years showing for each quarter of the levy year, the:
- Quantity of each class of pears exported
- Amounts of charge payable for each class of pears, and
- Amounts of charge paid for each classes of pears.
Primary Industries Legislation
The pears levy and charge is provided for under the:
Primary Industries (Customs) Charges Act 1999
Primary Industries (Excise) Levies Act 1999
Primary Industries Levies and Charges Collection Act 1991, and
National Residue Survey (Excise) Levy Act 1998.
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