Stone fruit levy and charge

The stone fruit levy was first introduced 1 August 1995. Stone fruit that are produced in Australia and are 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 and Plant Health Australia (PHA) are responsible for the expenditure of the stone fruit levy.

Stone fruit levy and charge rates

The stone fruit levy and charge rate comprises of Emergency Plant Pest Response (EPPR), marketing, PHA membership and research and development (R&D), as shown in the table below:

Levy and charge component	Levy and charge rates to 30 June 2023	Levy and charge rate from 1 July 2023
R&D	0.539 cents per kilogram	0.98 cents per kilogram
Marketing	0.441 cents per kilogram	0.00 cents per kilogram
PHA	0.02 cents per kilogram	0.02 cents per kilogram
EPPR	0.00 cents per kilogram	0.00 cents per kilogram
TOTAL	1 cent per kilogram	1 cent per kilogram

Stone fruit means a fruit commonly called plum, apricot, nectarine or peach. The stone fruit levy and charge is calculated per kilogram. The stone fruit charge is not payable if the levy has already been applied to the stone fruit prior to export. 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 stone fruit immediately after harvest is liable to pay the levy.

If you produce stone fruit and sell your stone fruit by retail sale you must lodge an annual return and make a payment to the department.

If you produce stone fruit and sell your stone fruit 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.

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.

If you export stone fruit—that is, you own the stone fruit at the time of export, you must lodge a return and make a payment to the department.

Exemptions from paying the stone fruit levy and charge

The stone fruit levy is not payable on stone fruit that is sold by a producer directly to a processor for processing.

How do I lodge a stone fruit 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.

A levy year for chargeable and leviable stone fruit is a financial year.

Quarterly returns and payments

Quarterly returns and payments must be lodged with the department within 28 days after the end of the quarters of March, June, September and December.

Example: for the quarter ending 30 September—if you bought, sold or exported stone fruit in the months of July, August and September— your quarterly return and payment is due to the department on or before 28 October.

If you have reasonable grounds to believe that the amount of levy and charge you would pay for a financial year would be less than $500, you can apply to the Secretary of the Department of Agriculture, Fisheries and Forestry so that you only need to submit your returns and pay your levy annually. If you would like to apply please contact the department’s levies office in your state or territory.

Annual return and payment

A producer of stone fruit who sold stone fruit by retail sale in a financial year must lodge a return and make a payment to the department on or before 28 August in the next financial year.

Example: the 2023 annual financial year return and payment must be made on or before 28 August 2023.

Retail sale means a sale of stone fruit by the grower except a sale to a first purchaser or through a selling agent, buying agent or exporting agent.

As a stone fruit levy and charge payer you may be eligible for an annual return and payment. To be eligible for an annual return and payment, you must have reasonable grounds to believe that the total quantity of stone fruit which you are likely to deal in, in a financial year, would be 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 stone fruit, your return for a levy year must set out in respect of that 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, in kilograms, of stone fruit sold by retail sale
4. Amount of levy payable, and
5. Amount of levy paid.

As an intermediary of stone fruit, including a first purchaser, buying agent, selling agent or exporting agent your return for a quarter or levy year must set out in respect of 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, in kilograms, of stone fruit bought, sold or exported
4. Amount of levy and charge payable, and
5. Amount of levy and charge paid.

As an exporter of stone fruit, your return for a quarter or levy year must set out in respect of 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, in kilograms, of stone fruit exported
4. Amount of charge payable, and
5. Amount of levy and charge paid.

What records do I need to keep?

As a producer of stone fruit, you must keep records for five (5) years setting out for each levy year, the:

1. Quantity, in kilograms, of stone fruit sold by retail sale
2. Amount of levy payable
3. Amount of levy paid

As an intermediary of stone fruit, including a first purchaser, buying agent, selling agent or exporting agent, you must keep records for five (5) years setting out for each levy year, the:

1. Quantity, in kilograms, of stone fruit bought, sold or exported
2. Amount of levy or charge payable for each of those quantities
3. Amount of levy or charge paid for each of those quantities
4. For each person to whom stone fruit was sold or from whom stone fruit was bought, the total quantity sold or bought and the persons:
   1. Full name
   2. Business or residential address, not the address of a post office box or post office bag, and
   3. ABN, if any, and if the person is a company and does not have an ABN, its ACN.
5. For each person to whom stone fruit was exported the person’s name and business or residential address, not the address of a post office box or post office bag.

Primary Industries Legislation

The stone fruit 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