This content is current only at the time of printing. This document was printed on 7 July 2020. A current copy is located at https://apvma.gov.au/node/6871
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Declaration of leviable values
What information should be provided to the APVMA?
You need to declare the dollar value of sales to disposals (the leviable value) made for each product registered with the APVMA for the previous financial year. This information is used to calculate the levy payable.
How should this information be provided?
The APVMA will advise in writing when you can access the request for declaration of leviable values online. You will require a username and password to access this facility. Contact the APVMA enquiries team for assistance with gaining access to the APVMA Online Services portal.
The notification will be sent by email to either the Finance Contact or Company Contact recorded on the APVMA’s database. 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.
The declaration will be issued in September each year requesting sales to disposals figures for the previous financial year. The due date for the submission of declarations is 31 October.
Does the total value declared include GST?
No, all sales to disposals information provided should be GST exclusive.
Does the total value declared include exports?
No, export sales to disposals should generally be excluded from the declaration for leviable values.
For example, if a registrant sells and delivers a registered chemical product to persons outside Australia, this should be excluded. However, if a registrant sells a registered chemical product to a distributor in Australia and the distributor exports the product to an overseas country, the sale has taken place in Australia and should be included in the sales to disposals declared to the APVMA.
What if the sales are made in another currency?
All information provided must be in Australian dollars. You are required to convert any foreign currency sales to disposals to the Australian dollar value. The APVMA will accept a conversion based on an average of the exchange rate over the period of time in which the sales took place.
Does the total value declared include freight charges?
Levies are payable on a product’s gross sales, exclusive of GST. Registrants should include freight charges when calculating a product’s sales to disposals, only where these charges were included in the sale price quoted to the purchaser and are not identified separately on the invoice (for example: Unit price equals $48 including freight).
What should be declared if the registrant is an overseas company and the product is sold in Australia by an importer?
If the registrant is an overseas company and the product is sold in Australia by an importer, the sales to disposals to be declared should be the amount received by the importer in Australia for the sale of the product. The responsibility for submitting the sales to disposals declaration rests with the registered owner of the product. The registrant is required to collect the sales information from their importer/distributor in order to submit the declaration of leviable values.
What should be declared if the registrant sells the product at both wholesale and retail?
If the product is sold at both wholesale and retail, the sales to disposals figure to be declared for the retail sale is the ‘notional’ wholesale value of the product. The notional wholesale value is the amount that would have been received if the product had been sold by wholesale and at arm’s length.
If the registrant repacks the product, what leviable value should be declared?
If the registrant purchases the product from a manufacturer then repacks the product into its labelled registered pack size, the amount that should be declared by the registrant is the amount paid to the manufacturer.
What leviable value should be declared if the registrant sells a registered chemical product in bulk (without the registered label) to a person or company that ‘repacks’ the product?
A levy is not payable in respect of the wholesale disposal of a registered chemical product that is sold in bulk (without the registered label) to a person or company that ‘repacks’ the product.
Company A manufactures an agricultural chemical product that is registered with the APVMA. Company A sells the product in its labelled registered pack size. Company A also manufactures the same product for Company B. Company A sells the product in bulk to Company B.
Company B repacks the product purchased from company A. Company B has the repackaged product registered with the APVMA. Company B sells the repackaged product in its labelled registered pack sizes.
Company A is liable to pay a levy on the disposal of its labelled registered product. Company A is not liable to pay a levy on the sale of the product in bulk to Company B. This sale is not a disposal of the chemical product in its labelled registered pack size.
Company B is liable to pay a levy on the disposal of the repacked product because Company B disposes of the product in its labelled registered pack size.
How are rebates and trade discounts declared?
Trade incentive payments (also known as ‘rebates’ or ‘trade discounts’) should be included in calculating a product’s sales where the trade incentive reduces the selling price of a product or where a reduction in the unit price of the product is specified in the sales contract.
An example of this would be where a supplier sells goods at a specified discount because the purchaser has paid by a certain date. The sales to disposals declared will equal the invoiced sales price, which has been reduced by the discount. Trade discounts invoiced as a separate item from the gross price are NOT leviable. For example, if Company X purchased 1 000 units of a product from Company Y, Company Y might provide them with an additional 100 units free. Company Y would not be required to pay a levy on the 100 units provided to Company X for free.
What if the product listed on the declaration has transferred from another company?
If you are the registrant of the product at 30 June, you must provide the APVMA with all sales to disposals for the period requested. The sales to disposals made by the previous registrant must be included in the total declared by you.
How are royalty payments treated?
Where a royalty payment is paid to another company for use of a brand name, this payment should not be deducted from the sales to disposals of the product.