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Commodity Levies (Arable Crops) Order 2018.

Country/Territory
New Zealand
Document type
Regulation
Date
2018
Source
FAO, FAOLEX
Subject
Agricultural & rural development
Keyword
Agricultural commodities Crops/grasses Tax/levy Dispute settlement
Geographical area
Asia and the Pacific, Australia and New Zealand, Oceania, South Pacific
Entry into force notes
This Order enters into force on 1 July 2018.
Abstract

This Order, consisting of 36 sections, imposes a levy on all arable crops. A grower is exempt from paying the levy in a levy year if: a) the grower uses the arable crops in their farming operation; and b) the amount of levy that would be payable on the arable crops in that levy year does not exceed $50 (excluding GST). A collection agent who buys arable crops from a grower: a) must pay the levy (including any GST payable on it) on the arable crops; and b) may recover the levy (and any GST payable on it) from the grower by: (i) deducting the amount of levy from the collection agent’s payment to the grower at the first point of sale; or (ii) recovering the amount as a debt due to the collection agent from the grower. A collection agent who pays the levy to FAR may deduct from the levy a collection fee of not more than 1% of the amount of levy collected (excluding GST) plus the GST payable on the fee.

Full text
English
Website
www.legislation.govt.nz

References - Legislation

Implements

Commodity Levies Act 1990 (No. 127 of 1990).

Legislation | New Zealand | 1990 (2020)

Keyword: Agricultural commodities, Tax/levy, Offences/penalties, Dispute settlement, Timber, Planting material/seeds, Minerals, Plant variety, Plant production, Wild fauna, Wild flora

Source: FAO, FAOLEX

Repeals

Commodity Levies (Arable Crops) Order 2012.

Legislation | New Zealand | 2012 (2012)

Keyword: Agricultural commodities, Crops/grasses, Tax/levy, Dispute settlement

Source: FAO, FAOLEX