Table grapes levy and charge

The table grapes levy and charge was first introduced 1 October 2002. Table grapes that are produced in Australia and sold by the producer or that are exported will attract a levy or charge. Horticulture Innovation Australia Limited and Plant Health Australia are responsible for the expenditure of the table grapes levy and charge.

Table grapes levy and charge rates

Fresh grapes means grapes containing not less than 60 per cent of moisture by mass.

Retail sale means the sale of table grapes by a producer except to a first purchaser, through a selling agent, buying agent or exporting agent or at a wholesale produce market, for example by roadside stall.

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

Levy and charge component	Levy and charge rate
EPPR	$0.00
Marketing	0.5 cents per kilogram
R&D	0.5 cents per kilogram
TOTAL	1 cent per kilogram

The table grapes levy and charge is calculated per kilogram. The charge on table grapes is not payable if the levy has already been applied to the table grapes 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 table grapes immediately after harvest is liable to pay the levy.

If you produce table grapes and sell your table grapes by retail sale, you must lodge a return to the department and make a payment once a financial year.

If you produce table grapes and sell your table grapes through an intermediary, including a first purchaser, buying agent, selling agent or exporting agent, 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 to the department and make a payment. You can recover from the producer the amount of levy or charge paid to the department by offset or otherwise.

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

Exemptions from paying the table grapes levy and charge

A producer of table grapes is not liable to pay the table grapes levy if the producer sold 5,000 kilograms or less of table grapes by retail sale in a financial year.

How do I lodge a table grapes 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.

The table grapes levy and charge 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, sold or exported table grapes 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 producer of table grapes who sells more than 5,000 kilograms by retail sale must lodge an annual return and make a payment to the department.

Example: the 2017 annual financial year return and payment must be made on or before 28 August 2018.

What must be included in my return?

As a producer of table grapes, your return for a 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. Australian Business Number (ABN), or if you are a company the Australian Company Number (ACN)
2. Period to which the return relates
3. Quantity of leviable tables grapes sold
4. Amount of levy payable, and
5. Amount of levy paid.

As an intermediary of table grapes, including as a first purchaser, buying agent, selling agent or exporting agent, your return for a 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 of tables grapes bought, sold or exported
4. Amount of levy or charge payable, and
5. Amount of levy and charge paid.

As an exporter of table grapes, your return for a 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 of tables grapes exported
4. Amount of charge payable, and
5. Amount of charge paid.

What records do I need to keep?

As a producer of table grapes, you must keep records for five (5) years setting out for each quarter or levy year, the:

1. Quantity of table grapes sold by retail sale
2. Amount of levy payable, and
3. Amount of levy paid.

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

1. Quantity of table grapes bought, sold or exported
2. Amount of levy or charge payable, and
3. Amount of levy or charge paid.

As an exporter of table grapes, you must keep records for five (5) years setting out for each quarter, the:

1. Quantity of table grapes exported
2. Amount of charge payable, and
3. Amount of charge paid.

Primary Industries Legislation

The table grapes levy and charge is provided for under the:

Primary Industries (Customs) Charges Act 1999

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