Information Sheet

Information on Rubus Levy & Export Charge

Why is there a levy/charge on rubus?

Levy or export charge is payable on rubus to provide funding for marketing and research and development (R&D) carried out via Horticulture Australia Limited (HAL). The Levies Revenue Service (LRS) receives the funds and forwards them to HAL, 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 rubus produced in Australia, that are either sold by the producer or used by the producer in the production of other goods. Rubus includes raspberries, blackberries and hybrid brambles, for example silvanberries, boysenberries, loganberries, youngberries and marionberries.

Rubus does not include strawberries, blueberries or ribes (such as red currants, black currants, white currants and gooseberries).

Export charge is payable on rubus produced in and exported from Australia.

No export charge is payable if domestic levy has already been paid on the rubus to be exported.

Who pays the levy/charge and who submits returns?

The producer (the person who owns the rubus immediately after they are harvested) is liable to pay the levy. A producer who sells rubus other than by retail sale, for example to restaurants or at wholesale growers’ markets, must submit levy and returns directly to the LRS.

Where a producer sells their produce via an intermediary, such as a first purchaser, buying agent, selling agent or merchant; the intermediary is liable to pay levy on behalf of the producer. The intermediary must forward the levy to LRS along with return forms which are available from all LRS offices or by accessing the LRS website. The intermediary can recover the amount of levy paid from the producer, by offset or otherwise.

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 Levies Revenue Service (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 LRS. The exporting agent can recover the amount of charge paid from the producer (the owner of the product at the time of export).

The export charge is not payable if a levy has already been paid on the rubus to be exported.

What is the rate of levy/charge on rubus?

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

12 cents per kilogram

Note: Levy Rates are current as at 1 July 2010.

Are there any exemptions associated with this levy/charge?

Rubus is exempt from levy if:

1. the fruit is sold by the producer by retail sale
2. the fruit is sold for processing
3. the fruit is processed by the producer.

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 (i.e. for the months of July, August and September) is due on or before 28 October.

Annual Returns

The return is due together with payment on or before 28 August in the next levy year*. For example, the return and payment for 2007/2008 levy year* must be lodged by 28 August 2008.

A first purchaser, buying agent, selling agent, exporter, exporting agent, or producer who sells rubus 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/export charge payable for rubus 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 application for exemption form to be sent out to you, or if you need further clarification in relation to annual returns.

General information and definitions

The levy/export charge rate is calculated on a per kilogram basis.

'Retail sale' means a sale by the producer of the rubus except a sale to a first purchaser, through an agent or at a wholesale produce market e.g. sales by the producer direct to the consumer such as at roadside stalls, shed sales, farm gate, etc.

*A levy year for rubus 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/charge 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/export charge is paid late, penalty will be payable at the rate of 2 per cent per month compounding on the sum of the unpaid amounts, including penalties already accrued, until the outstanding levy/export charge 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/charges?

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

For further information visit the Australian Taxation Office website or contact them by phone on 132 478.

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 is made by EFT, please fax your return to 1800 609 150. If you would like to make a payment by EFT, please call (toll free) 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 branch within the Australian Government Department of Agriculture, Fisheries and Forestry. LRS is responsible for both the collection and distribution of levies to the relevant Research and Development Corporations, Marketing Agencies, 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 charges from a client base of over 10,000 levy payers.

For more information about LRS, please visit the LRS website.

What is Horticulture Australia Limited?

Horticulture Australia Limited (HAL) is an organisation whose aim is to develop Australian horticulture by providing comprehensive and professional R&D and marketing services to over 30 different organisations from the fruit, vegetable and nursery industries. HAL was formed in February 2001 from the former Horticultural Research & Development Corporation (HRDC) and the Australian Horticultural Corporation (AHC). HAL is an industry owned company that the Australian Government has contracted to deliver marketing and R&D services for the horticulture industry.

For more information on HAL, please visit the HAL website.

What legislation is associated with this levy/charge?

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

Primary Industries Levies and Charges Collection Act 1991
Primary Industries (Excise) Levies Act 1999
Primary Industries (Customs) Charges Act 1999
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 from the Commonwealth of Australia Law website or purchased from Canprint Information Services by phone on 1300 656 863.

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

Who can I contact about levies?

For more information please contact the LRS office in your State. For those in South Australia, the Northern Territory or Tasmania please contact the Adelaide office.

Canberra - Central Office
Phone: 1800 020 619
Fax: 02 6272 5695

Adelaide (SA, NT & TAS)
Phone: 1800 814 961
Fax: 08 8201 6099

Brisbane
Phone: 1800 647 801
Fax: 07 3716 9177

Melbourne
Phone: 1800 683 839
Fax: 03 9322 5500

Perth
Phone: 1800 895 506
Fax: 08 9334 1677

Sydney
Phone: 1800 625 103
Fax: 02 9325 6677

Email: Levies Management