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Commodity Levies (Harvested Wood Material) Order 2019.

Country/Territory
New Zealand
Document type
Regulation
Date
2019 (2020)
Source
FAO, FAOLEX
Subject
Forestry, Cultivated plants
Keyword
Dispute settlement Tax/levy Timber Timber extraction/logging Forest management/forest conservation Agricultural commodities Plant production
Geographical area
Asia and the Pacific, Australia and New Zealand, Oceania, South Pacific
Entry into force notes
This order comes into force on 18 November 2019.
Abstract

This order imposes a levy on all harvested wood material from plantation forests in New Zealand. Forest owners are primarily responsible for paying the levy. The levy is payable to the Forest Growers Levy Trust Incorporated. The owner of harvested wood material at the time that the levy becomes payable is responsible for paying the levy and any GST payable on the levy. Any person who is not a forest owner and who pays the levy may recover the levy and any GST payable on the levy from a forest owner— (a) by deducting the amount of the levy from the payment for harvested wood material made to the forest owner; or (b) as a debt due from the forest owner. The Order also provides details for settling the levy rate, spending the levy money, and dispute resolution.

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 (Harvested Wood Material) Order 2013 (SR 2013/454).

Legislation | New Zealand | 2013 (2014)

Keyword: Dispute settlement, Tax/levy, Timber, Timber extraction/logging, Forest management/forest conservation, Agricultural commodities, Plant production

Source: FAO, FAOLEX