A retail sale means a sale by the grower, but does not include a sale to a first purchaser or through a selling agent, buying agent or exporting agent. The return must be lodged within 28 days after the end of the quarter in which the vegetables were purchased from the producer, sold on behalf of the producer, processed by the producer, or exported. For example, for vegetables dealt with between 1 October 1999 and 31 December 1999, the return must be lodged before 28 January 2000.
Payment is due by the same date.
Applications for exemption must be in writing to the Secretary to the Department of Agriculture, Fisheries and Forestry. Annual returns must be lodged before 28 August in the following levy year. Payment is due by the same date. If required, the return may be completed in duplicate with the copy being retained for your records. Where the address section at the top of the return is being completed a street address must be given in the first part.