Research & Development Levy & Export Charge
Why is there a levy/charge on almonds?
A levy or an export charge is payable on Almonds to provide funding for research and development carried out via Horticulture Innovation Australia Limited (HIA Ltd). The Levies Revenue Service (LRS) receives the funds and forwards them to HIA Ltd, in addition to distributing the Australian Government’s matching research and development (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 Almonds which are produced in Australia and are either sold by the producer or used by the producer in the production of another good.
There are three categories on which levy is payable:
- Almonds in shells
- Shelled almonds
- Almonds of the Nonpareil variety in shells
An Export Charge is payable on Almonds which are produced in Australia and exported.If a levy has been paid on Almonds prior to export, no export charge is payable.
Who pays the levy/charge and who submits returns?
The producer (the person who owns the Almonds immediately after they are harvested)is liable to pay the levy but for ease of administration it is collected by first purchasers, 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 The Department of Agriculture – Levies website HERE.
A producer who sells Almonds 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 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).
As previously stated, export charge is not payable if the domestic levy has already been paid on the Almonds to be exported.
Are there any exemptions associated with this levy/charge?
No exemptions from paying levy/charge currently apply in relation to Almonds.
General Information & Definitions
The levy and export charge rate is calculated on a per kilogram basis.
Retail sale means a sale by the producer of the Almonds, except a sale to a first purchaser or through an agent e.g. sales by the producer direct to the consumer such as at roadside stalls, shed sales, farm gate etc.
A levy year for Almonds is the same as a financial year (i.e.1st July to 30th June).
What is the levies revenue service?
The Levies Revenue Service (LRS) is an organisation within the Australian Government Te Department of Agriculture – Levies. 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 our website HERE
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.
This information 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:
Telephone 1800 647 801
| Victoria and Tasmania
Telephone 1800 683 839
| New South Wales/ACT
Telephone 1800 625 103
| South Australia and Northern Territory
Telephone 1800 814 961
Fax 08 8410 8152
Telephone 1800 895 506
|Central Office– Canberra
Telephone: 1800 020 619
|E-mail: firstname.lastname@example.org||Visit Website: HERE|
Almond Marketing Contribution
Why is there a marketing contribution on almonds?
A marketing contribution is payable on Almonds to provide funding for generic promotions of Australian grown almonds, conducted by the Almond Board of Australia (ABA). The ABA receives marketing contribution funds managed in a separate bank account for expenditure on approved promotional and marketing activities, consistent with the Industry marketing plan, which is managed by the Industry Marketing Committee:
Who pays the marketing contribution?
The marketing contribution is collected by first purchasers, agents, merchants, exporters etc. who forward it to ABA, along with return forms which are available from the ABA office.
What is the marketing contribution payable on?
The marketing contribution is payable on all Almonds which are produced in Australia and are either sold by the producer (both domestic and export), or used by the producer in the production of another good.
There are three categories on which the contribution is payable:
- Almonds in-shells
- Nonpareil variety (in-shell)
- Shelled almonds (kernel)
Guidelines for promotional and intellectual material
The marketing contribution is used to fund the development and design of generic promotional material, such as brochures and posters. Contribution funds are also used to cover the cost of printing these materials for use at ABA sponsored marketing initiatives, such as trade fairs, trade shows and other presentations or promotional activities.
Any contributor who is a direct seller of almonds will have equal access to this promotional material, which they can obtain on an at cost basis.
All printed materials will only include ABA contact details, no reference will be made to individual sellers. Reference will be made to the ABA’s website: www.australianalmonds.com.au, listing contact details of all contributors, who are individual sellers of almonds, who wish to be included. It is the onus of contributors to provide current contact details to the ABA for website inclusion and updating.
‘Nuts for Life’ contributions
The ABA is a contributor to the “Nuts for Life” campaign.
Login access to the contributors’ section of the ‘Nuts for Life’ website is available to all marketing contributors, as well as inclusion in the ‘Nuts for Life’ information and communications database. Please contact email@example.com for further information.
Who can I contact about the marketing contribution?
Should you require further information please contact the ABA or download the Almond Marketing Levy Information Sheet.