The Strawberry Industry Levy System

The Strawberry industry currently has a compulsory levy in place to fund R&D

The strawberries levy was first introduced 1 April 1997. Strawberries that are produced in Australia and sold by the producer or used by the producer in the production of other goods will attract a levy.

All of the information here has been provided directly from the Australian Government Department of Agriculture website.

The levy is collected by the Australian Government and then entrusted to Hort Innovation. It is then Hort Innovation’s responsibility to work with industry to invest the levy together with Australian Government funds into strategic R&D initiatives.

How much is the levy?

Strawberry means a fruit of the plant species Fragaria X Ananassa.

Strawberry runner means a daughter plant originating at a node on the stolon of a mother plant of the species Fragaria Ananassa or a plant produced by tissue culture to propagate the species Fragaria Ananassa.

Strawberry runners are taken to be purchased when the purchase price is paid in full.

The strawberries levy rate comprises Emergency Plant Pest Response (EPPR), Plant Health Australia (PHA) and research and development (R&D), as shown in the table below:

Strawberries levy component Levy rate
EPPR $0.00
PHA 13 cents per 1000 runners
R&D $7.87 per 1000 runners
TOTAL $8.00 per 1000 runners

The strawberries levy is calculated per 1000 runners, or part thereof. GST is not applied to Australian Government levies.

Who pays the levy and how is it collected?

The producer, the person who grows the strawberries is liable to pay the levy.

As a seller of strawberry runners, you must lodge a return and make a payment to the department. You must set out in each invoice or sale note recording a sale of strawberry runners to a producer a notice stating that the buyer must pay you an amount on account of levy, the amount payable and the date by which the amount must be paid to you.

If you buy strawberry runners from a seller of strawberry runners, you must pay the seller an amount on account of levy by the date by which the amount is due, as detailed on the invoice or sale note.

Are there any exemptions to the levy?

The strawberries levy is not payable on strawberry runners that are purchased for personal use.

Where can I find more information?

The strawberries levy is provided for under the:

Primary Industries (Excise) Levies Act 1999, and Primary Industries Levies and Charges Collection Act 1991.

Please visit the Australian Government website for more information.