IMPORTANT—you can lodge your rice return online.
Please be aware that you will need to include levy payer information as part of your return for transactions from 1 January 2023. The type of information you will need to provide is described below under the heading ‘What must be included in my return?’
The rice levy was first introduced 14 November 1991. Rice that is produced in Australia and delivered to a processor will attract a levy. The Rural Industries Research and Development Corporation, now trading as AgriFutures Australia, and Plant Health Australia (PHA) are responsible for the expenditure of the rice levy.
Rice levy rates
Rice means varieties of the species Oryza sativa.
The rice levy rate comprises Emergency Plant Pest Response (EPPR), PHA membership and research and development (R&D), set out in the table below:
| Levy component | Levy Rate |
|---|---|
| Emergency Plant Pest Response | $0.00 |
| Plant Health Australia | $0.06 per tonne |
| Research & Development | $5.94 per tonne |
| TOTAL | $6.00 per tonne |
The rice levy is calculated per tonne. GST is not applied to Australian Government levies.
Do I need to lodge a return and make a payment?
A producer of rice, the person who owns the rice immediately after harvest is liable to pay the levy.
If you produce rice and your rice is delivered to a processor for processing, the amount of levy they pay to the department on your behalf can be recovered from you by offset or otherwise.
As a processor of the rice 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 rice levy
No exemptions apply to the rice levy.
How do I lodge a rice 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 rice 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 rice levy is based on a calendar year.
Half-yearly returns and payment
Half-yearly returns and payments must be lodged with the department within 28 days after the end of the half-yearly period in which the rice was delivered to a processor.
Example: for rice delivered in the June period between 1 January and 30 June - your return and payment is due on or before 28 July.
Example: for rice delivered in the December period between 1 July and 31 December – your return and payment is due on or before 28 January.
What must be included in my return?
As a processor of rice, your return for the half-year must include:
- 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
- Number of tonnes of each variety of leviable rice delivered for processing in the levy period
- Amount of levy payable for each variety of leviable rice, and
- Total amount of levy payable for the leviable rice for the levy period.
For transactions from 1 January 2023, your return must also include, for each producer:
- Person’s full name, address, contact details (email and/or phone number), and ABN, if any, and if the person is a company and does not have an ABN – its ACN
- Total weight of rice in tonnes
- Total amount of levy payable/paid.
What records do I need to keep?
As a processor of rice, you must keep records for five (5) years, setting out for each levy period, the:
- Quantity of each variety of leviable rice delivered for processing, and
- Amount (if any) deducted from a payment made to a producer for an amount of levy or penalty payable for the leviable rice.
Primary Industries Legislation
The rice levy is provided for under:
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@aff.gov.au or call us on 1800 020 619