Levy audit program

A person who holds an Australian Pesticides and Veterinary Medicines Authority (APVMA) registration for a chemical product, or a permit in relation to an unregistered chemical product (the holder), is liable to pay a levy based on the dollar value of domestic disposals (sales, or uses by the manufacturer or importer) of the relevant chemical product. Further information on levies is available on our website.

From 2020, the APVMA will be undertaking a program of audits periodically examining industry levy payments for the sale of registered agricultural and veterinary (agvet) chemical products.

The purpose of the levy audit program is to ensure the ongoing accuracy of levy amounts paid to the APVMA. Each audit cycle, a selection of companies with registered agvet chemicals will be audited. Audits may examine up to 6 years of records and where levy amounts are found to be incorrect, the APVMA will seek to recover or remit these amounts.

It is important to keep records relating to the importation, manufacture or disposal of agvet products necessary to calculate leviable values. These records must be retained for 6 years and penalties apply for not doing so.

If selected for audit, you will be issued a notice under section 20 of the Agricultural and Veterinary Chemical Products (Collection of Levy) Act 1994 (Collection Act). You will have 4 weeks from the issue of the notice to produce the information necessary to calculate leviable values. It is an offence not to comply with the notice or provide the information by the due date.

If it is found under audit that you have understated the leviable value for a product, understatement penalties apply. For each product where the leviable value has been understated, the penalty is the greater of either $100 or 25% of the amount by which the leviable value was understated.

If you are the holder of an APVMA registration or permit for chemical product, you should ensure your declared values are up to date and accurate and you are fully compliant with the legislation.

If you require more information about levy audits please contact the APVMA on 1300 700 315 or levy.audit@apvma.gov.au. If you have questions about levy amounts or how levies are calculated, or how to pay, contact finance@apvma.gov.au.

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