The strawberries levy was first introduced 1 April 1997. Strawberries that are produced in Australia and sold by the producer or used by the producer in the production of other goods will attract a levy.
Strawberries levy rate
Strawberry means a fruit of the plant species Fragaria X Ananassa.
Strawberry runner means a daughter plant originating at a node on the stolon of a mother plant of the species Fragaria X Ananassa or a plant produced by tissue culture to propagate the species Fragaria X Ananassa.
Strawberry runners are taken to be purchased when the purchase price is paid in full.
The strawberries levy rate comprises Emergency Plant Pest Response (EPPR), Plant Health Australia (PHA) and research and development (R&D), as shown in the table below:
| Strawberries levy component | Levy rate |
|---|---|
| EPPR | $0.00 |
| PHA | 13 cents per 1000 runners |
| R&D | $7.87 per 1000 runners |
| TOTAL | $8.00 per 1000 runners |
The strawberries levy is calculated per 1000 runners, or part thereof. GST is not applied to Australian Government levies.
Do I need to lodge a return and make a payment?
The producer, the person who grows the strawberries is liable to pay the levy.
As a seller of strawberry runners, you must lodge a return and make a payment to the department. You must set out in each invoice or sale note recording a sale of strawberry runners to a producer a notice stating that the buyer must pay you an amount on account of levy, the amount payable and the date by which the amount must be paid to you.
If you buy strawberry runners from a seller of strawberry runners, you must pay the seller an amount on account of levy by the date by which the amount is due, as detailed on the invoice or sale note.
Exemptions from paying the strawberries levy
The strawberries levy is not payable on strawberry runners that are purchased for personal use.
How do I lodge a strawberries return?
You must register with the department to receive a unique LRS number before you can lodge your first return.
To lodge your return you must complete a manual strawberries 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 strawberries levy 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 the quarters of March, June, September and December.
Example: for the quarter ending 30 September—if you bought or sold strawberries in the months of July, August and September— your quarterly return and payment is due to the department on or before 28 October.
What must be included in my return?
As a seller of strawberries, your return for a quarter must set out in respect of that quarter, the:
- 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
- Amount received from the sale of leviable strawberry runners
- Amount on account of levy received prior to or on the day when payment of the purchase price for the strawberry runners was due, and
- For each amount on account of levy received after it became due, the:
- Date when the amount was due
- Date when the amount was received, and
- The person’s full name, business or residential address, not the address of a post office box or post office bag, ABN, if any, and if the person is a company and does not have an ABN, its ACN.
- For each amount on account of levy due to have been paid to, but not received, the:
- Amount on account of levy owing
- Date when the amount was due to have been paid, and
- The person’s full name, business or residential address, not the address of a post office box or post office bag, ABN, if any, and if the person is a company and does not have an ABN, its ACN.
What records do I need to keep?
As a seller of strawberries, you must keep records setting out in respect of each quarter, the:
- Total amount received from the sale of leviable strawberry runners for the quarter
- For each sale of leviable strawberry runners the amount received from the sale, and
- For each amount on account of levy received, the:
- Date when the amount was due
- Date when the amount was received, and
- The person’s full name, business or residential address, not the address of a post office box or post office bag and the person’s ABN, if any, and if the person is a company and does not have an ABN, its ACN.
As a buyer of strawberries, you must keep records setting out in respect of each quarter, the:
- Total amount paid for leviable strawberry runners and each amount on account of levy paid to the seller.
- Total amount paid for non-leviable strawberry runners and the purposes for which the strawberry runners were intended to be used.
Primary Industries Legislation
The strawberries levy is provided for under the:
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@awe.gov.au or call us on 1800 020 619