New Zealand Legislation: Regulations

8 Basis of calculation of levy

• The levy payable in a levy year is calculated,—

  • (a) in the case of feijoas sold by, or on behalf of, the grower in New Zealand, by reference to the price of the feijoas at the first point of sale (excluding GST):

  • (b) in the case of feijoas grown and processed by the grower, by reference to the value of the unprocessed fruit (excluding GST) set by the association at its annual general meeting in the current levy year:

  • (c) in the case of feijoas that are exported by, or on behalf of, the grower, by reference to the FOB value of the feijoas (excluding GST).