(1) The due date for the payment of any amount of levy money payable to the Council on product under this order (plus goods and services tax, if any),—
(a) in the case of product bought in New Zealand from a grower, is the first occasion after harvest of the winegrapes concerned that the buyer is liable to pay the grower for the product:
(b) in the case of product exported by the grower, is the date on which the grower is entitled to payment for it.
(2) The latest date for payment of any amount of levy money payable to the Council in respect of product (plus goods and services tax, if any) is the 20th day of the month following the month in which the due date for its payment falls.