Rates
| Product | Levy/charge rate |
|---|---|
| Unprocessed sweet potatoes | 0.5% of the sale price |
| Processed sweet potatoes | 0.5% of the market value on the day processing begins |
| Sweet potatoes exported | 0.5% of the free-on-board value |
GST is not applied to Australian Government levies and charges.
See full details of the levy and charge rates.
Return and payment dates
Quarterly
Quarterly returns and payments are for sweet potatoes bought, sold (other than by retail sale) or exported.
Return and payment must be received by:
- 31 October (July to September quarter)
- 31 January (October to December quarter)
- 30 April (January to March quarter)
- 31 July (April to June quarter)
Example: For sweet potatoes bought, sold (other than by retail sale) or exported in the July to September quarter in a financial year, the return and payment must be received by 31 October in the same financial year.
You may not need to lodge a quarterly return.
You can apply to lodge an annual return if you believe the total amount of levy and charge you will (or will be likely to) pay on sweet potatoes in a financial year will be less than $500 (GST exclusive).
To apply for an annual return and payment, contact the levies team in your state or territory.
Annual
Annual returns and payments are for sweet potatoes sold by retail sale in a financial year, or where we have approved your application to lodge and pay once a year.
Return and payment must be received by:
- 31 August in the next financial year
Example: For sweet potatoes sold by retail in a financial year, or where we have approved your application to lodge and pay annually, the return and payment must be received by 31 August in the next financial year.
Late payment penalties apply
Penalties are calculated daily at a compounding rate of 2% of the unpaid amount each month, including any outstanding debt, until the amount is paid in full.
When levies and charges apply
Levy
Levy applies to sweet potatoes produced and sold by the producer in Australia.
Charge
Charge applies to sweet potatoes produced in and exported from Australia.
Exemptions
Levy
No exemptions apply to the sweet potatoes levy.
Charge
Charge does not apply to sweet potatoes if the levy has already been applied.
Who collects and pays
The levy or charge may be paid directly to us or via a third party (collection agent). This depends on the first transaction after the sweet potatoes are harvested.
Paid directly to us
The levy is paid by the person who owns the sweet potatoes immediately after harvest. We call this person the levy payer.
The charge is paid by the person who exports the sweet potatoes from Australia. We call this person the charge payer.
The levy or charge payer pays directly to us as part of a return if they sold or exported the sweet potatoes themselves.
Collected and paid via a third party (collection agent)
The levy or charge is collected by the person associated with the first sale or export of the sweet potatoes. We call this person the collection agent.
The collection agent can be the:
- selling agent, or if no selling agent is involved, the buying agent or first purchaser, or
- exporting agent.
This person deducts or recovers the levy or charge from the levy payer or charge payer and then pays that amount to us as part of a return.
How to lodge a return
You can lodge your return via Levies Online.
After you log in:
- select the return type and period
- complete the information
- lodge your return
- make payment to us by electronic funds transfer (EFT) or cheque.
First time lodging with us
You will need to register with us before you can lodge your first return.
You will receive a unique LRS number that you need to include in your return.
If you can’t use Levies Online
To lodge a manual return:
- download and complete the horticulture return form
- email or post your return
- make payment to us by electronic funds transfer (EFT) or cheque.
Return information
Sweet potatoes are part of the:
- Horticulture Quarterly Return
- Horticulture Annual Financial Year Return
To lodge a return, you will need to know the:
- value (sale price, market value on the day processing begins, free-on-board value) of sweet potatoes bought, sold or exported
- amount of levy and charge payable for each type.
You must keep records of these details for five (5) years. This must be set out for each financial year and include details of each transaction.
Who uses this levy and charge
Recipient bodies for the sweet potatoes levy and charge are:
Definitions
Processing
Performance of any operation in relation to sweet potatoes after harvesting that alters the sweet potatoes from their natural state.
Processing may include canning, bottling, freezing, cooking, pickling, roasting or dehydrating but does not include washing, grading or packing sweet potatoes, transporting sweet potatoes in their natural state or preparing sweet potatoes for sale in their natural state.
Retail sale
A sale to a person other than to a first purchaser or through a buying agent, selling agent or an exporting agent.
Sweet potato
The starchy, tuberous roots of the genus and species known as Ipomoea batatas.
Primary industries legislation
This information is a guide only. You must be aware of your obligations under relevant levy and charges laws.
This includes:
- Primary Industries (Excise) Levies Act 1999
- Primary Industries (Customs) Charges Act 1999
- Primary Industries Levies and Charges Collection Act 1991
See more on levy and charge laws.
Stay updated
Check latest updates in our levy notices.
Contact us
For more on levies and charges, levies accounts or how to lodge your return, contact the Levies team.