Commodity Levies (Arable Crops) Order 2018. Pays/Territoire Nouvelle-Zélande Type du document Règlement Date 2018 Source FAO, FAOLEX Sujet Agriculture et développement rural Mot clé Produits agricoles Cultures/pâtures Taxe/impôt Règlement des différends Aire géographique Asie et Pacifique, Australie et Nouvelle-Zélande, Océanie, Pacifique Sud Entry into force notes This Order enters into force on 1 July 2018. Résumé 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. Texte intégral Anglais Site web www.legislation.govt.nz Références - Législation Implemente Commodity Levies Act 1990 (No. 127 of 1990). Législation | Nouvelle-Zélande | 1990 (2020) Mot clé: Produits agricoles, Taxe/impôt, Infractions/sanctions, Règlement des différends, Bois, Matériel de reproduction/semences, Minéraux, Variété végétale, Production végétale, Faune sauvage, Flore sauvage Source: FAO, FAOLEX Abroge Commodity Levies (Arable Crops) Order 2012. Législation | Nouvelle-Zélande | 2012 (2012) Mot clé: Produits agricoles, Cultures/pâtures, Taxe/impôt, Règlement des différends Source: FAO, FAOLEX