This content is current only at the time of printing. This document was printed on 20 February 2017. A current copy is located at http://apvma.gov.au/node/3196
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Notice of Levy Assessment
What is the notice of levy assessment?
The notice of levy assessment lists all the products that were registered in the last financial year and the levy payable for each product.
When will I receive the notice of levy assessment?
You will be advised in writing in August or September as to when you will be able to access the online payment facility to lodge your sales information, make payment of the levy or both. In November, a reminder will be sent to all registrants of what levy is payable and the payment methods available.
If you require a paper copy of the assessment you will need to contact the APVMA as these are no longer issued, except upon request.
How is the levy calculated?
The levy is calculated based on the number of sales to the number of disposals declared on the request for declaration of leviable values.
For sales made from 1 July 2013 the levy calculation is based on a tiered levy rate structure as follows:
- 0.63 per cent levy rate for up to $1 000 000 in product sales
- 0.35 per cent levy rate for additional sales from $1 000 001 to $5 000 000
- 0.25 per cent levy rate for additional sales above $5 000 000.
To explain further:
- for products with sales of greater than $1 million but less than $5 million, the first $1 million of sales would be charged at 0.63 per cent and additional sales above this threshold would be charged at 0.35 per cent
- for products with sales above $5 million, the first $1 million would be charged at 0.63 per cent, a levy rate of 0.35 per cent would apply to the next $4 million and additional sales above $5 million would incur a levy of 0.25 per cent.
There are no caps or minimum sales thresholds.
The APVMA will generally waive the whole of the liability to pay a levy for registered products with sales below $5000.
Does the levy attract GST?
The levy does not attract GST. The notice of levy assessment is therefore not issued as a tax invoice.
If the product has been transferred from another company, who is liable to pay the levy?
The last registrant is liable to pay the levy on the leviable value (sales to disposals) of all disposals that occurred during the whole of the relevant financial year. The last registrant is also liable to pay any outstanding levies (if any) from previous years. Therefore, if a chemical product is sold to a new owner during the course of a financial year, the new owner is liable to pay the levy on all sales that occurred that year, as well as any other outstanding levies from previous years.
Purchasers of a chemical product may wish to make suitable allowances for this in the contract of sale.
What is the due date for payment?
The levy is payable on 15 January each year, for sales made in the previous financial year.
The levy may be paid by two equal instalments, with the first instalment due on 15 January and the balance due on 15 June.
If the levy payment is not received by the APVMA by the due date for payment, the following late payment fees will apply:
- $200 per product if the unpaid levy is less than or equal to $10 000, or
- $400 per product if the unpaid levy is greater than $10 000.
What methods of payment are accepted?
You can pay the levy online via our secure online facility.
Payment can be made by credit card (Mastercard, Visa and American Express) up to a $20 000 limit. Details of alternative payment options (including BPay, eftpos and cheque) are available in our online services.