This content is current only at the time of printing. This document was printed on 23 October 2020. A current copy is located at https://apvma.gov.au/node/3196
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Notice of levy calculation
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 September each year 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. To avoid delays in receiving these notifications, please ensure your contact details are kept up to date. Our Enquiries Team can assist you with ensuring the APVMA database has your correct contact information.
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.
The current levy calculations are effective from 1 July 2013 and are 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 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.
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 during 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 by 15 January each year, for sales made in the previous financial year.
The levy may be paid in two equal instalments, with the first instalment due by 15 January and the balance due by 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?
There are three options for payment of levies:
- by credit card (Mastercard, Visa and American Express) up to a $20,000 limit online via a secure facility in the APVMA Online Services portal at the time of submitting the declaration; or
- by BPay or EFT, the details of which are found on the invoice which can be downloaded from the portal at the completion of your submission.