IMPORTANT—you can lodge your rubus return online.
The rubus levy and charge was first introduced on 1 July 2006. Rubus that is produced in Australia and sold, or used in the production of other goods, by a producer or that is exported will attract a levy or charge. Horticulture Innovation Australia Limited and Plant Health Australia (PHA) are responsible for the expenditure of the rubus levy and charge.
Rubus levy and charge rates
Rubus means fruits of plants of the genus rubus including raspberries, blackberries and hybrid brambles—for example, silvanberries, boysenberries, loganberries, youngberries and marionberries. Rubus does not mean strawberries, blueberries or ribes—for example, red currants, black currants, white currants and gooseberries.
The rubus levy and charge rates are:
| Rubus levy and charge component | Rate of levy or charge to 30 September 2023 | Rate of levy or charge from 1 October 2023 |
|---|---|---|
| Marketing | 2 cents per kilogram | Nil |
| Research and Development (R&D) | 10 cents per kilogram | 2 cents per kilogram |
| Plant Health Australia (PHA) | Not applicable | 2 cents per kilogram |
| TOTAL | 12 cents per kilogram | 4 cents per kilogram |
The rubus levy or charge is calculated per kilogram. Charge is not imposed on chargeable rubus if the producer has paid levy imposed on those rubus.
GST is not applied to Australian Government levies and charges.
Do I need to lodge a return and make a payment?
The producer, the person who owns the rubus immediately after it is harvested, is liable to pay the levy or charge.
Producers
If you produce and sell, or use in the production of other goods, leviable rubus (rubus that is not exempt from levy – see below for exemptions), you must lodge a return and make a payment to the department.
If you produce rubus and export it, you must lodge a return and make a payment to the department.
Intermediaries
If you are a producer and you sell your produce through an intermediary, such as a first purchaser, buying agent, selling agent or exporting agent, the intermediary is required to lodge a return and pay levy or charge to the department on your behalf and the amount can be recovered from you by offset or otherwise.
If you are an intermediary, including a first purchaser, buying agent, selling agent or exporting agent, 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 rubus levy and charge
A producer of rubus is not liable to pay the rubus levy if the rubus is sold by the producer by retail sale or the rubus is sold by the producer for processing. The rubus levy is also not payable if the rubus is processed by the producer.
Retail sale by a producer of rubus means a sale other than to a first purchaser or through a selling agent, buying agent or exporting agent, or at a wholesale produce market.
How do I lodge a rubus 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.
Quarterly returns and payments
Quarterly returns and payments must be lodged with the department within 28 days after the end of the quarters ending on the last day of March, June, September and December.
Example: for the quarter ending 30 September—if you bought, sold or exported rubus in the months of July, August and September— your quarterly return and payment is due to the department on or before 28 October.
Annual return and payment
A levy year for rubus levy and charge is a financial year.
An annual return and payment of rubus levy and/or charge is due on or before 28 August in the next financial year.
Example: the 2023-24 financial year return must be lodged and payment must be made on or before 28 August 2024.
Please note: For the 2023-24 financial year you will need to lodge your annual return in 2 parts as the levy rate and charge rate change part way through the 2023-24 levy year, on 1 October 2023.
- Part 1 will be for the period 1 July 2023 – 30 September 2023
- Part 2 will be for the period 1 October 2023 – 30 June 2024.
If you have been granted exemption from lodge quarterly returns in a levy year, you must lodge an annual return and make a make payment for the levy year to the department.
To be eligible for exemption from the requirement to lodge quarterly returns you must make an application to the Secretary of the Department of Agriculture, Fisheries and Forestry and have reasonable grounds to believe that the sum of charge and levy on rubus which you will pay or be likely to pay, in the levy year (financial year), will be less than $500. If you would like to make an application, please contact the department’s levies office in your state or territory for guidance on the required form of application.
What must be included in my return?
As a producer of rubus or an intermediary, your return for a quarter or levy year must include for that quarter or levy year:
- Your personal details, including:
- Full name
- Business or residential address of the person lodging the return, not the address of a post office box or post office bag
- Post office box or post office bag (if applicable) and
- Australian Business Number (ABN), or if you do not have an ABN and are a company, your Australian Company Number (ACN)
- Period to which the return relates
- Quantity of leviable and/or chargeable rubus
- Amount of levy and/or charge payable, and
- Amount of levy and/or charge paid.
Note that penalties may apply for failure to give a return.
What records do I need to keep?
As a producer of rubus, you must keep records for five (5) years setting out in respect of a quarter, the:
- Quantity of leviable rubus sold in the quarter
- Amount of levy payable on the rubus, and
- Amount of levy paid for the rubus.
As an intermediary in relation to rubus, including as a first purchaser, buying agent or selling agent, you must keep records for five (5) years setting out in respect of a quarter, the:
- Quantity of leviable rubus bought or sold in the quarter
- Amount of levy payable on the rubus, and
- Amount of levy paid for the rubus.
As an exporter, or exporting agent of rubus, you must keep records for five (5) years setting out in respect of a quarter, the:
- Quantity of rubus exported in the quarter
- Amount of charge payable on the rubus, and
- Amount of charge paid for the rubus.
Note that penalties may apply if record keeping requirements are not complied with.
Primary Industries Legislation
The rubus 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@aff.gov.au or call us on 1800 020 619.