Information Sheet

WHY IS THERE A LEVY/CHARGE ON PINEAPPLES?

A levy or an export charge is payable on pineapples to provide funding for marketing and research and development (R&D) carried out via Horticulture Australia Limited (HAL) and plant health activities through Plant Health Australia (PHA). The Levies Revenue Service (LRS) receives the funds and forwards them to HAL and PHA, in addition to distributing the Australian Government’s matching R&D contributions. Levies and export charges are introduced and administered by the Australian Government at the request of Industry.

WHAT IS THE LEVY/CHARGE PAYABLE ON?

Levy is payable on fresh pineapples and processing pineapples that are produced in Australia and sold or processed in Australia.

Export charge is payable on pineapples that are exported from Australia.

NO Export charge is payable if levy has already been paid on the pineapples to be exported.

WHO PAYS THE LEVY/CHARGE AND WHO SUBMITS RETURNS?

The producer (the person who owns the pineapples immediately after they are harvested) is liable to pay the levy but for ease of administration it is collected by the first purchasers, processors, agents, merchants, exporters etc. who must forward it to LRS along with return forms which are available from all LRS offices or by accessing the LRS website at www.daff.gov.au/levies. The intermediary can recover the amount of levy paid from the producer by offset or otherwise.

A producer who sells pineapples by retail sale i.e. direct to the consumer such as at roadside stalls, shed sales, farm gate, etc. must submit levy and returns directly to the LRS.

In the case of the Export Charge, the producer, defined as the person who exports the product from Australia (the owner of the product at the time of export), is liable to pay the charge.  This person must forward export charge to the LRS along with return forms. If the product is exported through an exporting agent, the agent is liable to pay the charge on behalf of the producer and submit it along with return forms to the LRS. The exporting agent can recover the amount of charge paid from the producer (the owner of the product at the time of export).

As previously stated, export charge is not payable if the domestic levy has already been paid on the pineapples to be exported.

WHAT IS THE RATE OF LEVY/CHARGE ON PINEAPPLES?

The rate of domestic levy and export charge for pineapples is
as follows:

Fresh Pineapples                         $5.00 per tonne
Processing Pineapples                 $2.00 per tonne
Export Pineapples                        $5.00 per tonne

Note: Levy rate is current from 1 July 2009.

ARE THERE ANY EXEMPTIONS ASSOCIATED WITH THIS LEVY/CHARGE?

Pineapples sold by a producer by retail sale (i.e. direct to the consumer via roadside stalls, shed sales, farm gate, etc) are exempt from levy if the total amount that the producer sold by retail sale in a levy year is not more than 30 tonnes ($150.00 levy equivalent).

WHEN IS LEVY/CHARGE DUE FOR PAYMENT?

Quarterly Returns:
 
Quarterly returns with payment must be submitted to LRS on or before the 28th day after the end of the quarters of March, June, September and December. For example the return and payment for the quarter ending 30 September (ie. for the months of July, August and September) is due on or before 28 October.

Annual Returns:

Producers selling pineapples by retail sale ((i.e. direct to the consumer via roadside stalls, shed sales, farm gate, etc)in a levy year must submit levy and return form directly to LRS on an annual basis.  The return is due together with payment on or before 28 August in the next levy year*. For example, the return and payment for 2009/2010 levy year* must be lodged by 28 August 2010.

A first purchaser, buying agent, selling agent or producer who sells pineapples other than by retail sale may apply through LRS for an exemption from the requirement to lodge quarterly returns for a levy year* if that person has reasonable grounds for believing that the total liability of levy or export charge payable for pineapples dealt with in the year will be less than $500. If exemption is granted, returns must be lodged on an annual basis.
 
Please contact your nearest LRS office if you require an exemption application form to be sent to you, or if you need further clarification in relation to annual returns.

GENERAL INFORMATION AND DEFINITIONS

The levy rate is calculated on a per tonne basis.

Retail sale means a sale by the producer of the pineapples that is not a sale to a first purchaser, processor, through an agent or at a wholesale produce market i.e. sales by the producer direct to the consumer such as at roadside stalls, shed sales, farm gate, etc.
 
 *A levy year for pineapples is the same as a financial year (i.e. 1 July to 30 June).

WHAT RECORDS MUST BE KEPT, WHO SHOULD KEEP THEM & FOR HOW LONG?

People who lodge returns to LRS and people who pay levy to intermediaries are required to keep records supporting the information supplied in returns or information relating to payments made to intermediaries. These records are to be kept for a period of five (5) years and are to be made available to LRS officers.

For further information or clarification on what records must be kept, who should keep them and for how long please contact your nearest LRS office.

ARE THERE ANY PENALTIES FOR LATE PAYMENTS OR OTHER OFFENCES?

Where levy is paid late, penalty will be payable at the rate of 2% per month compounding on the sum of the unpaid amounts, including penalties already accrued, until the outstanding levy is paid in full.
 
Penalties are also imposed for other breaches of the legislation. For more information please contact your nearest LRS office.
 
Caution: Giving false or misleading information is a serious offence.

DOES GST APPLY TO AUSTRALIAN GOVERNMENT LEVIES?

No. Australian Government levies/charges administered by the LRS are exclusive of GST (Goods and Services Tax). The levy/charge is a separate calculation, exclusive of GST consideration.

For further information contact the Australian Taxation Office on 132 478 or visit their website at: www.ato.gov.au.

WHERE DO I LODGE MY RETURN?

Send your completed returns and payments to:

The Secretary
Levies Revenue Service
Department of Agriculture, Fisheries and Forestry
Locked Bag 4488
KINGSTON  ACT  2604

If you would like to receive information and reminder notices electronically in the future from LRS, please ensure that you have included your business email address on your return form.

Where payment of levy/charge is made by EFT, please fax your return to 1800 609 150. If you would like to make a payment by EFT, please call (free call) 1800 020 619 for more information. (Please note that calls to this number may incur charges if made from mobile or pay phones.)

WHAT IS THE LEVIES REVENUE SERVICE?

The Levies Revenue Service (LRS) is a unit within the Australian Government Department of Agriculture, Fisheries and Forestry that is responsible for both the collection and distribution of levies/charges to the relevant Research and Development bodies, Marketing bodies, Animal Health Australia, Plant Health Australia and the National Residue Survey. LRS is also responsible for the distribution of the Australian Government’s matching research and development contributions.

LRS collects over 60 different levies and export charges from a client base of over 10,000 levy payers.

For more information about LRS, please visit our website at www.daff.gov.au/levies.

WHAT IS HORTICULTURE AUSTRALIA LIMITED?

Horticulture Australia Limited (HAL) is an industry owned company that aims to develop Australian horticulture by providing comprehensive and professional research and development (R&D) and marketing services to over 30 different organisations from the fruit, vegetable and nursery industries. The Commonwealth has contracted HAL to deliver R&D and marketing services for the horticulture industry

For more information on HAL you can contact them on phone (02) 8295 2300 or you can visit their website: www.horticulture.com.au.

WHAT IS PLANT HEALTH AUSTRALIA?

Plant Health Australia (PHA) is a peak body responsible for working with its members to manage projects and coordinate development of national plant health policy and capability in Australia. PHA was formed in recognition that, in global terms, Australia is fortunate to experience a relative freedom from pests, weeds and diseases that can affect plant industries. PHA is working to develop a shared vision and communicate an understanding of a more coordinated and effective plant health management system. For more information on PHA you can visit their website at www.planthealthaustralia.com.au or by contacting them on (02) 6260 4322.

WHAT LEGISLATION IS ASSOCIATED WITH THIS LEVY/CHARGE?

The levy/charge is imposed and collected under the following legislation:

• Primary Industries (Excise) Levies Act 1999
• Primary Industries (Customs) Charges Act 1999
• Primary Industries Levies and Charges Collection Act 1991 and associated legislation

Please be advised that under section 27 of the Primary Industries Levies and Charges Collection Act 1991 (PILCC Act 1991) an authorised person is able to release the names and addresses of levy payers to industry bodies and recipient organisations.

Copies of the legislation may be obtained via www.comlaw.gov.au or purchased from Canprint Information Services by phoning 1300 656 863.

This information sheet is a guide only and does not substitute for the relevant legislation.

WHO CAN I CONTACT ABOUT LEVIES?

Should you require further information please contact us at one of the following offices:

Brisbane Telephone 1800 647 801 Fax 07 3716 9177	Melbourne Telephone 1800 683 839 Fax 03 9322 5500
Sydney Telephone 1800 625 103 Fax 02 9325 6677	Adelaide Telephone 1800 814 961 Fax 08 8201 6099
Perth Telephone 1800 895 506 Fax 08 9334 1677	Canberra Telephone 1800 020 619 Fax 1800 609 150
E-mail us at: Levies.Management@daff.gov.au	Visit our Web site: www.daff.gov.au/levies

If you experience any trouble accessing the above files contact Levies Management