New Zealand Legislation: Regulations

6 Collection agents must pay levy on feijoas bought or sold, but may recover it from growers

• (1) A collection agent who buys feijoas from a grower (otherwise than through another collection agent), or sells or exports feijoas on a grower's behalf,—

  • (a) must pay the levy on the feijoas; and

  • (b) may recover the levy (and any GST paid in respect of it) from the grower by reducing the amount otherwise payable to the grower for the feijoas bought from the grower, or sold, or exported on the grower's behalf.

  (2) Before paying the levy to the association, a collection agent may deduct from the levy a collection fee of not more than 10% of the amount of levy (exclusive of GST) plus the GST payable on the fee.