Subject to section 5, the Governor-General may from time to time, on the recommendation of a Minister, by Order in Council impose on a commodity a levy payable to a body corporate.

(1) No Minister shall recommend the making of a levy order, unless the body corporate to which the levy is to be payable (in subsection (2) referred to as an applicant organisation) has—

• (a) asked the Minister to do so; and

• (b) given the Minister a written plan showing how the levy collected in the first full year of collection would be spent.

(2) No Minister shall recommend the making of a levy order imposing on any commodity a levy payable to an applicant organisation, unless the Minister is satisfied, on the basis of information and evidence satisfactory to the Minister,—

• (aa) that—

  • (i) within the previous 12 months; or

  • (ii) within the previous 18 months, and before the commencement of the Commodity Levies Amendment Act 1993,—

  the organisation has held a support referendum in relation to a proposal that the levy, payable to the organisation, should be imposed on the commodity; and

• (ab) that the support referendum was competently devised; and

• (ac) that the ballot paper described the proposal clearly, specifying in relation to it all the matters required by section 6(1) to be specified in a levy order, and (in particular) indicated that the imposition of the levy was proposed to be on the basis of one of the following:

  • (i) production of the commodity:

  • (ii) the value of the commodity produced:

  • (iii) the area of land devoted to the production of the commodity:

  • (iv) the number, quantity, or capacity, of a thing or things of a specified kind used in connection with the production of the commodity, for example,—

    • (A) the number of breeding stock, chicks, embryos, hives, or trees; or

    • (B) the quantity of electricity; or

    • (C) the capacity of plant or buildings; and

• (ad) that the support referendum was so publicised that potential levy payers had a reasonable opportunity to be adequately informed about its holding, nature, and possible consequences; and

• (ae) that the support referendum was so held that potential levy payers were given a reasonable opportunity to participate in it; and

• (af) that the voting in the support referendum was conducted on the basis of one of the matters specified in subparagraphs (i) to (iv) of paragraph (ac) (but not necessarily the matter that the ballot paper indicated was the proposed basis of the levy's imposition); and

• (ag) that more than half of the participants in the support referendum were supporters; and

• (ah) where voting in the support referendum was conducted on the basis of production of the commodity, that during the 12 months before the support referendum was held the total amount of the commodity produced by supporters was more than half of the total amount of the commodity produced of all participants; and

• (ai) where voting in the support referendum was conducted on the basis of the value of the commodity, that during the 12 months before the support referendum was held the value of the total amount of the commodity produced by supporters was more than half of the value of the total amount of the commodity produced of all participants; and

• (aj) where voting in the support referendum was conducted on the basis of the area of land devoted to the production of the commodity, that during the 12 months before the support referendum was held the total area of land devoted to the production of the commodity by supporters was more than half of the total area of land devoted to the production of the commodity by all participants; and

• (ak) where voting in the support referendum was conducted on the basis of the number, quantity, or capacity, or a thing or things of a specified kind used in connection with the production of the commodity, that during the 12 months before the support referendum was held the total number of those things, quantity of that thing, or capacity of those things, used in connection with the production of the commodity by supporters was more than half of the total number, quantity, or capacity of that thing or those things so used by all participants; and

• (al) where the basis on which voting in the support referendum was conducted was not the proposed basis of the levy's imposition, that the impact of imposing the levy on that proposed basis will be substantially similar to the impact of imposing it on the basis on which voting was conducted; and

• (am) that the matters specified in the order pursuant to section 6(1) do not differ in any material way from those specified in the ballot paper pursuant to paragraph (ac); and

• (a) that the organisation has consulted adequately persons (other than persons entitled to participate in the support referendum) likely to be affected by the payment or collection of the levy; and

• (b) [Repealed]

• (c) [Repealed]

• (d) [Repealed]

• (e) [Repealed]

• (f) [Repealed]

• (g) that—

  • (i) persons opposing the levy's imposition on the commodity; and

  • (ii) other organisations (if any) representing or purporting to represent the interests of the persons who are to be primarily responsible for paying the levy, or any of them,—

  have had a reasonable opportunity to put their views to the Minister; and

• (h) that the Minister has had due regard to all views put to the Minister about the proposed imposition of the levy on the commodity; and

• (i) that the uses to which the levy will be put will be closely related to the interests of the persons who will be primarily responsible for paying it; and

• (j) that overall, the benefits to the persons who will be primarily responsible for paying the levy of the spending for the purposes specified in the order of the amount of levy likely to be raised will outweigh the disadvantages to them of the imposition, collection, and payment of the levy on the commodity; and

• (k) if the levy is imposed on quantities of the commodity imported into New Zealand that—

  • (i) the importers will benefit from the spending of the levy; and

  • (ii) the organisation will have regard to the importers' views on the spending of the levy; and

  • (iii) the imposition of the levy on imported commodity will not be contrary to New Zealand's international legal obligations; and

• (l) that the organisation, by virtue of its membership and structure, represents adequately the views and interests of the persons who will be primarily responsible for paying the levy; and

• (m) either—

  • (i) that it would be impossible or impracticable to finance the doing out of voluntary levies of the things for which the levy is to be spent; or

  • (ii) that if the doing of the things for which the levy is to be spent were paid for out of voluntary levies, persons who chose not to pay those levies would derive unearned benefits from the doing of those things; and

• (n) that the organisation has or will have in place adequate systems for accounting to persons who will be primarily responsible for paying the levy of its receipt and expenditure (including, in particular, the uses to which it will be put); and

• (o) that all other relevant matters known to the Minister have been properly considered.

(1) Every levy order imposing on any commodity a levy payable to any industry organisation shall specify—

• (a) the organisation; and

• (b) the commodity; and

• (c) the persons primarily responsible for paying the levy; and

• (d) the basis on which the amount of the levy is to be calculated or ascertained; and

• (e) the persons (if any) to be exempt from paying the levy; and

• (f) that—

  • (i) in all cases the levy is to be paid by the persons primarily responsible for paying it; or

  • (ii) in all cases the levy is to be paid by persons other than those primarily responsible for paying it, but recoverable by them from those primarily responsible; or

  • (iii) in some cases the levy is to be paid by the persons primarily responsible for paying it; and in some cases the levy is to be paid by persons other than those primarily responsible for paying it, but recoverable by them from those primarily responsible; and

• (g) to the extent that the levy is to be paid by persons other than those primarily responsible for paying it, but recoverable by them from those primarily responsible,—

  • (i) the persons who are to pay it; and

  • (ii) their duties; and

  • (iii) the means by which they may recover it; and

• (h) the extent (if any) to which any persons, or persons of any class or description, are to refrain from disclosing information (or information of any class or description) obtained, or obtained as a result of actions undertaken,—

  • (i) under the order; or

  • (ii) in relation to the order, under this Act; and

• (i) subject to section 10, either—

  • (i) how the organisation is to spend the levy; or

  • (ii) a means by which the organisation is to consult the persons primarily responsible for paying it as to how the organisation is to spend it; and

• (j) whether the levy must be spent by the organisation, or may be paid to and spent by branches or subsidiaries of the organisation; and

• (k) the periods in respect of which the levy is to be paid; and

• (l) whether the levy is to be paid at a single rate or 2 or more different rates; and if at different rates, the things (whether—

  • (i) different classes or descriptions of the commodity; or

  • (ii) different things of a specified kind, connected with the production of the commodity, on the basis of which the levy is imposed)—

  to which the different rates may apply; and

• (m) in respect of each rate of levy, one of the following:

  • (i) a maximum rate of levy, with the organisation empowered to set the actual rate:

  • (ii) a maximum amount by which the organisation may increase the rate of the levy in any specified period, with the initial rate of the levy to be fixed by the organisation with the approval of a Minister, and later rates to be fixed by the organisation either with the approval of a Minister or within the maximum:

  • (iii) the rate for a period, being either a rate fixed by the organisation and not higher than the rate last fixed, or a higher rate fixed by a Minister on the recommendation of the organisation; and

• (n) how the rates of the levy are to be notified; and

• (o) if the levy is to be paid by persons not primarily responsible for paying it and recovered by them from the persons primarily responsible,—

  • (i) whether or not the persons not primarily responsible are entitled to charge the organisation a fee for paying and recovering it; and

  • (ii) if so, the amount of the fee, or a means by which its amount may be calculated or ascertained; and

• (p) how often the levy is to be paid; and

• (q) the due and latest days, or a means for ascertaining the due and latest days, for payment of the levy.

(2) Subject to subsection (3), a levy order imposing on any commodity a levy payable to any industry organisation may prescribe all or any of the following matters:

• (a) general purposes for which the levy is to be spent:

• (b) maximum and minimum amounts of levy payable:

• (c) if the levy is payable on a basis that relates to quantities of the commodity,—

  • (i) subject to subsection (4), whether or not the levy applies to quantities imported into New Zealand; and

  • (ii) if so, subject to subsection (5), whether the levy is payable in respect of the imported commodity at a rate that is the same as the rate applying to the commodity produced in New Zealand, or at a lower rate:

• (d) the making of returns (whether by producers of a commodity or other persons) to the organisation or some other person or body, for the purpose of enabling or assisting the determination of amounts of levy payable:

• (e) circumstances in which, and conditions subject to which, persons may be allowed extensions of time for the payment of any amount of levy:

• (f) the payment of additional or increased levy when amounts of levy otherwise payable have been paid late or not paid at all.

(3) No Minister shall recommend the making of a levy order imposing a levy on any commodity unless satisfied that the spending of the levy in accordance with the order would not be, and would not be able to be, contrary to New Zealand's international legal obligations.

(4) No Minister shall recommend the making of a levy order imposing a levy on a commodity and prescribing that the levy applies to quantities of the commodity imported into New Zealand, unless the Minister is satisfied, on the basis of information and evidence satisfactory to the Minister, that unless the levy applies to imported commodity, exporters or importers of imported product, or other persons acquiring or dealing with imported product, will derive unearned benefits from the expenditure of the levy.

(5) No Minister shall recommend the making of a levy order imposing a levy on a commodity and prescribing that the levy applies to quantities of the commodity imported into New Zealand, unless the Minister is satisfied, on the basis of information and evidence satisfactory to the Minister, that the rate of levy on imported product provided for in the order cannot be greater than the rate necessary to ensure that exporters or importers of imported product, or other persons acquiring or dealing with imported product, will not derive unearned benefits from the expenditure of the levy.

Where a levy order has been made imposing on any commodity a levy payable to any industry organisation, the following provisions shall, in accordance with the order, apply:

• (a) every person responsible for paying the levy to the organisation shall do so:

• (b) the organisation may recover the levy from any person responsible for paying it to the organisation—

  • (i) by deducting it from any amount the organisation owes the person; or

  • (ii) as a debt due in any court of competent jurisdiction:

• (c) where a person responsible for paying the levy to the organisation—

  • (i) is not primarily responsible for paying any amount of the levy; but

  • (ii) is required to deduct that amount from any amount the person owes the person primarily responsible, and pay it to the organisation,—

  notwithstanding any rule of law to the contrary, the amount deducted or (if the larger amount from which it is required to be deducted is still in the person's possession) required to be deducted shall, until it has been paid to the organisation, be deemed to be money held in trust for the organisation:

• (d) where a person responsible for paying the levy to the organisation—

  • (i) is not primarily responsible for paying any amount of the levy; and

  • (ii) is required to deduct that amount from any amount the person owes the person primarily responsible, and pay it to the organisation; and

  • (iii) fails to make the full deduction required before paying the amount owed to the person who is owed it,—

  the organisation may recover from the person to whom or which the other amount was paid the amount of the deduction that should have been made, as if the person is a person responsible for paying it to the organisation:

• (e) where a person who has paid the levy to the organisation is not the person primarily responsible for paying it, the former may recover the amount paid from the latter—

  • (i) by deducting it from any amount the former owes the latter; or

  • (ii) as a debt due in any court of competent jurisdiction.

Every levy order shall make special provision for the payment of amounts of levy by persons who object on conscientious or religious grounds to paying it in the manner otherwise provided for in the order.

Where a levy order has imposed a levy payable to an industry organisation,—

• (a) the organisation shall open 1 or more bank accounts for the purpose of the levy, and shall use that account or those accounts for the following purposes only:

  • (i) the deposit of amounts of levy paid or recovered:

  • (ii) making payments out of levy:

• (b) only people for the time being expressly authorised by the organisation shall be capable of operating the account or accounts:

• (c) no money shall be paid out of the account or accounts except for a purpose or purposes authorised by the order or this Act.

(1) No industry organisation shall spend any amount of levy for any commercial or trading activity.

(2) Subject to section 6(3), in specifying how a levy is to be spent, or a means by which an industry organisation is to ascertain how it may be spent, a levy order—

• (a) may specify any purpose or purposes for which no amount of levy shall be spent:

• (b) subject to subsection (1) and paragraph (a), may specify all or any of the following purposes:

  • (i) research relating to the commodity or commodities concerned, or in relation to any matter connected with it (including market research):

  • (ii) the development of products derived from the commodity or commodities concerned:

  • (iii) the development of markets for the commodity or commodities, or products derived from the commodity or commodities:

  • (iv) the promotion (including generic advertising) of the industry concerned, the commodity or commodities, or products derived from the commodity or commodities:

  • (v) the protection or improvement of the health of animals or plants that are, or parts of which are, or from or by which is or are produced or gathered, the commodity or commodities concerned:

  • (vi) the development or implementation of plans or programmes of quality assurance (relating or relevant to the commodity or commodities concerned):

  • (vii) education, information, promotion, or training, (relating or relevant to the commodity or commodities concerned):

  • (viii) day to day administration of the organisation's activities (not being the administration, direct or indirect, of any commercial or trading activity undertaken by the organisation or on its behalf):

  • (ix) any other purpose the Minister thinks fit.

(3) Subsection (2)(b) of this section does not limit the generality of section 6(2)(a).

(4) An industry organisation may, with the written approval of a Minister, and subject to the conditions (if any) subject to which the approval was given, spend any amount of a levy it has imposed pursuant to a levy order for a purpose prohibited by subsection (1) or by the order.

(5) The Minister shall not give an approval under subsection (4) unless satisfied that—

• (a) the spending of money for the purpose concerned will benefit most of the persons primarily responsible for the payment of the levy concerned; and

• (b) if some members of the industry spend money for the purpose, other members who have not done so will derive unearned benefits from the expenditure; and

• (c) persons who, together, are primarily responsible for paying considerably more than half the amount of the levy concerned each year support the spending of money for the purpose.

(6) Nothing in subsection (1) prevents an industry organisation from—

• (a) using any part of a levy for buying limited quantities of the commodity or commodities concerned, or of any product made from it or them, if those quantities are bought for 1 or more of the following purposes: promotion, research, education, product development, and market development; or

• (b) reselling (with or without modification or processing) all or any part of any limited quantity of the commodity or commodities bought for 1 or more of those purposes.

(7) Nothing in subsection (1) prevents an industry organisation from—

• (a) using any part of a levy to undertake or pay for the undertaking of any promotion, research, product development, or market development, undertaken with the intention of achieving commercial or financial benefits; or

• (b) exploiting commercially (otherwise than by the use of any part of a levy) the results of any promotion, research, or development, for whose undertaking any part of a levy was (whether with or without the intention of achieving commercial or financial benefits) used or paid; or

• (c) using any part of a levy to undertake or pay for the undertaking of the publication or sale of any educational, informative, or promotional material, (whether or not at a profit); or

• (d) investing any part of a levy, pending its expenditure.

Every levy order shall provide for—

• (a) the appointment of mediators to resolve disputes as to—

  • (i) whether or not any person is required to pay the levy concerned:

  • (ii) the amount of levy any person is required to pay; and

• (b) the procedures to be followed by mediators; and

• (c) remuneration of mediators; and

• (d) the payment of costs in relation to mediation; and

• (e) a right of appeal to a District Court Judge against decisions of mediators; and

• (f) any other matters relating to the resolution of such disputes.

(1) Where in any year a levy order has been made on or after 1 January and before 1 July, and—

• (a) has not been revoked with effect on or before 1 July in the next year; and

• (b) has not ceased, and will not cease, to have effect on or before 1 July in the next year by virtue of the Regulations (Disallowance) Act 1989,—

it shall be deemed to have been revoked with the close of 30 June in that next year unless it has been confirmed by an Act of Parliament passed on or before that day.

(2) Where in any year a levy order has been made after 30 June and on or before 31 December, and—

• (a) has not been revoked with effect on or before 1 January in the year after the next year; and

• (b) has not ceased, and will not cease, to have effect on or before 1 January in the year after the next year by virtue of the Regulations (Disallowance) Act 1989,—

it shall be deemed to have been revoked with the close of 31 December in the year after the year in which it was made, unless it has been confirmed by an Act of Parliament passed on or before that day.

(3) Unless a levy order has already been—

• (a) revoked; or

• (b) disallowed under the Regulations (Disallowance) Act 1989; or

• (c) confirmed by an Act of Parliament,—

the Minister on whose recommendation it was made shall, by notice published in the Gazette at least 6 months before the day with the close of which the order may (under subsection (1) or subsection (2)) be deemed to have been revoked, indicate the Minister's intentions with regard to its continuing in force.

(1) Subject to subsection (2), a levy order shall be deemed to have been revoked with the close of the sixth anniversary of the day before the day on which it was made, unless—

• (a) it has been revoked (or has been deemed to have been revoked) with effect on or before the sixth anniversary of the day on which it was made; or

• (b) it has ceased to have effect on or before the sixth anniversary of the day on which it was made, by virtue of the Regulations (Disallowance) Act 1989.

(2) Subject to subsection (3), the Governor-General may, by Order in Council made at least 12 months before the day on which the order concerned would otherwise be deemed under subsection (1) to have been revoked, extend for a specified period (of not more than 5 years) the currency of a levy order that is then in force; and in that case (subject to subsection (3)), the order shall not be deemed under subsection (1) to have been revoked until the extended period has expired.

(3) Where the currency of a levy order has been extended under subsection (2), it may from time to time be further extended under that subsection.

(4) Section 12 and, except for subsection (1)(b), section 5 apply to the making of an order under subsection (2) of this section.

For the purpose of ascertaining whether or not a levy order is being complied with, the order shall provide for—

• (a) the keeping of accounts and records of specified classes or descriptions by industry organisations, persons collecting levies, and persons who are or may be liable to pay the levy concerned, or any of them; and

• (b) any such records to be retained for a specified period.

(1) While a levy order is in force, the Minister who recommended its making may, at the request of the industry organisation, appoint 1 or more auditors to conduct an audit of the affairs of all or any of the following:

• (a) some or all of the persons collecting the levy:

• (b) some or all of the persons who are or may be liable to pay the levy (whether or not as persons primarily responsible for paying it):

• (c) both.

(2) While a levy order is in force, the Minister who recommended its making may, if a mediator has been appointed to resolve a dispute, appoint an auditor to conduct an audit of the affairs of all or any of the persons involved in the dispute.

(3) No person is qualified for appointment as an auditor unless the person is a chartered accountant (within the meaning of section 19 of the New Zealand Institute of Chartered Accountants Act 1996), or a member fellow or associate of an association of accountants constituted in some part of the Commonwealth outside New Zealand, and for the time being approved for the purpose of the audit of company financial statements by the Minister of the Crown who, under the authority of any warrant or with the authority of the Prime Minister, is for the time being responsible for the administration of the Companies Act 1993 by notice published in the Gazette.

(4) No officer or employee of any of the following persons or organisations shall be appointed an auditor:

• (a) any industry organisation:

• (b) any person engaged in the collection of levies under the levy order concerned:

• (c) any person who is or may be liable to pay a levy under the levy order concerned.

(5) Every person appointed as an auditor shall be entitled to remuneration (paid by the industry organisation concerned) as provided in the relevant levy order.

(1) The purpose of an audit conducted by an auditor appointed under section 15(1) is (so far as is practicable) to ascertain in respect of the affairs of the persons whose affairs are to be audited, and report to the Minister on, as many of the following matters as are relevant to those affairs:

• (a) the extent to which persons required to pay the levy concerned are doing and have done so:

• (b) the extent to which appropriate amounts of the levy concerned are being and have been paid:

• (c) the extent to which appropriate amounts of the levy concerned are being and have been collected:

• (d) the extent to which appropriate amounts of the levy concerned are being and have been paid over to the organisation by persons collecting it:

• (e) the extent to which accounts and records are being and have been kept:

• (f) the extent to which accounts and records that are being and have been kept are being and have been properly kept.

(2) The purpose of an audit conducted by an auditor appointed under section 15(2) is (so far as is practicable) to ascertain in respect of the affairs of the parties to the dispute, and report to the mediator concerned, the Minister, and those parties, on matters of fact that are in dispute.

(1) For the purposes of conducting an audit, any auditor specifically or generally authorised in writing in that behalf by a Minister may from time to time require any person (being an industry organisation, a person collecting levies, a person who is or may be liable to pay levies, or any employee or officer of an industry organisation or any such person) to produce for inspection within a reasonable period specified by the auditor any records or accounts in the possession or under the control of that person (being records or accounts that are required to be kept under this Act or by a levy order), and may take copies of or extracts from any such document.

(2) Every authorisation under subsection (1) shall contain—

• (a) a reference to this section; and

• (b) the full name of the auditor; and

• (c) a statement of the powers conferred on the auditor by subsection (1).

(3) Subject to section 16(2), except in respect of a prosecution under this Act or an action for the recovery of any amount due under this Act, no auditor who exercises powers under this section shall disclose to any other person (other than a Minister or a person authorised in that behalf by a Minister) any information obtained by the auditor as a result of the exercise of the power.

(4) Notwithstanding subsection (3), the Official Information Act 1982 applies in respect of any information held by a Minister that was obtained pursuant to this section.

(1) In this section, performance, in relation to an industry organisation to which a levy is payable under a levy order, means all or any of the following matters:

• (a) the extent to which the organisation may or may not be complying or have complied with the order and (in relation to the order) this Act:

• (b) the extent to which the organisation may or may not be using or have used the amounts of the levy paid to it efficiently and economically:

• (c) the extent to which the uses to which the organisation is putting and has put the amounts of the levy paid to it may or may not benefit (or, as the case may be, have or have not benefited) the persons primarily responsible for paying it.

(2) If—

• (a) satisfied that there is sufficient concern among the persons primarily responsible for paying a levy under a levy order about the performance of the industry organisation to justify an assessment of that performance; or

• (b) not satisfied that the performance of an industry organisation under a levy order is adequate,—

the Minister may appoint any person to conduct an assessment of, and report to the Minister on, that performance.

(3) For the purpose of conducting an assessment, a person appointed under subsection (2) has, and may exercise and perform, all the powers of an auditor under section 17; and sections 15(5) and 24 shall apply accordingly.

(4) Within 28 days of receiving a report under subsection (2), the Minister shall give a copy to the industry organisation concerned.

(1) A District Court Judge, a Justice, a Community Magistrate, or a court Registrar (not being a constable) who, on an application in writing made on oath by a constable or designated person, is satisfied that there are reasonable grounds to believe that there is in any place any document, article, commodity, or thing that is evidence of the commission of an offence against this Act, may by warrant in the form set out in the Schedule authorise the constable or person to search the place.

(2) A person who applies for a warrant shall, having made reasonable inquiries, disclose—

• (a) details of every previous application for a warrant to search the place that the person knows has been made within the preceding 28 days; and

• (b) the result of each application.

(3) In this section a designated person means a person (being an auditor or a person employed in the Public Service) who is for the time being—

• (a) designated by a Minister as a person who may exercise powers of search under this Act; or

• (b) a member of a class of person designated by the Minister as persons who may exercise powers of search under this Act.

(4) No person or class of person shall be designated under subsection (3), unless the Minister concerned is satisfied that the person, or persons of that class, is or are suitably qualified and trained to exercise the powers of a designated person.

(1) A warrant issued under section 19 authorises the person named in it—

• (a) to enter and search the place specified in the warrant on 1 occasion within 30 days of the date of issue of the warrant at a time that is reasonable in the circumstances; and

• (b) to use any assistance that is reasonable in the circumstances; and

• (c) to use any force for gaining entry or for breaking open any article or thing that is reasonable in the circumstances; and

• (d) to search for and remove documents, articles, or things, that the person believes on reasonable grounds are evidence of any offence against this Act; and

• (e) to take copies of documents, or extracts from documents, that the person believes on reasonable grounds are evidence of an offence against this Act; and

• (f) where necessary, to require any person to reproduce, or assist the person executing the warrant to reproduce, in usable form, information recorded or stored in a document.

(2) The warrant shall be executed in accordance with any reasonable conditions specified in the warrant.

A person executing a warrant under section 19—

• (a) shall produce the warrant on initial entry and, if requested, at any subsequent time; and

• (b) shall identify the person to the owner or occupier, or person in charge, of the place concerned if that person is present; and

• (c) shall produce evidence of identity if asked by the owner, occupier, or person in charge.

(1) A person who executes a warrant issued under section 19 shall, before completing the search, leave in a prominent place at the place searched—

• (a) in the case of a search carried out at a time when the owner or occupier was not present, a written notice stating—

  • (i) the date and time when the warrant was executed; and

  • (ii) the person's name; and

• (b) in the case of a search where a document or article or thing was removed from the place being searched, a schedule of all documents, articles, and things removed during the search.

(2) If it is not practicable to prepare a schedule before completing the search, or if the owner, occupier, or person in charge of the place searched consents, the person executing the warrant—

• (a) may, instead of leaving a schedule, leave a notice stating that documents, articles, or things have been removed during the search and that, within 7 days of the search, a schedule will be delivered, left, or sent stating which documents, articles, and things have been removed; and

• (b) shall, within 7 days of the search,—

  • (i) deliver a schedule to the owner, occupier, or person in charge; or

  • (ii) leave a schedule in a prominent position at the place searched; or

  • (iii) send a schedule by registered mail to the owner, occupier, or person in charge.

(3) Every schedule shall specify—

• (a) the documents, articles, and things removed; and

• (b) the place they were removed from; and

• (c) the place where they are being held.

The owner, occupier, or person in charge, of a place that a person authorised pursuant to a warrant issued under section 19 enters for the purpose of searching shall not obstruct that person.

(1) Where a person—

• (a) avoids or attempts without reasonable excuse to avoid paying any levy payable by that person under a levy order; or

• (b) refuses or fails without reasonable excuse to collect any levy required to be collected by that person under a levy order; or

• (c) refuses or fails without reasonable excuse to pass on or dispose of any levy collected by that person in the manner prescribed by a levy order; or

• (d) refuses or fails without reasonable excuse to issue an invoice to any other person in the manner prescribed by a levy order; or

• (e) fails to keep or properly maintain records or accounts of any leviable activity carried on by that person sufficient to satisfy the requirements of any levy order; or

• (f) refuses or fails without reasonable excuse to submit (within the time required) any statement or return required to be submitted by that person under a levy order; or

• (g) submits any statement or return required to be submitted by that person under a levy order that to that person's knowledge is false, incomplete, or misleading in a material particular; or

• (h) refuses or fails, without reasonable excuse, to comply with any requirement made under section 17(1),—

that person commits an offence against this Act and is liable on summary conviction to a fine not exceeding $10,000.

(2) Any offence against this Act committed by any employee or agent in the course of employment or agency shall be deemed to have been also committed by the employee's or agent's employer or principal if it is proved that the act or omission constituting the offence occurred with the employer's or principal's authority, permission, or consent.

(1) As soon as is practicable after the end of a financial year during which a levy has been paid to an industry organisation under a levy order, the organisation shall prepare in respect of the year—

• (a) statements (relating only to money paid to the organisation under the order as levy, and assets acquired or built up with or out of, or by virtue of spending, money paid under the order as levy) of the organisation's financial position at the end of the year; and

• (b) statements of the organisation's receipt and expenditure of money paid as levy under the order; and

• (c) all other statements necessary to show fully—

  • (i) the organisation's financial position as aforesaid; and

  • (ii) the financial results of all of the organisation's activities involving the use of money paid to the organisation under the order as levy, or the use of assets acquired or built up with or out of, or by virtue of spending, money paid under the order as levy;—

and the organisation shall ensure that the statements are audited within 90 days of the end of the year.

(2) Notwithstanding any enactment to the contrary, an industry organisation that is required by subsection (1) to prepare statements in respect of any year shall include them in its annual report for that year.

(3) Subject to subsection (4), an industry organisation that is required by subsection (2) to include statements in its annual report shall, as soon as the report has been completed, give a Minister a copy; and the Minister shall table it in the House of Representatives not later than 6 sitting days after receiving it.

(4) Where an enactment other than this Act—

• (a) requires an industry organisation to give a Minister a copy of its annual report; and

• (b) requires the Minister to table it in the House of Representatives,—

the organisation shall, to the extent that the enactment and subsection (3) impose different requirements, comply with that enactment and not that subsection.

(5) An industry organisation that is required by subsection (2) to include statements in its annual report shall take all reasonable steps to ensure that all persons primarily liable for paying the levy to which the statements (or any of them) relate receive a copy—

• (a) as soon as is reasonably practicable after the report has been completed; and

• (b) whether or not they are members of the organisation.

(1) Subject to subsection (2), the enactments specified in subsection (3) are hereby repealed, with effect on 1 January 1996.

(2) A levy order imposing on a commodity a levy payable to an industry organisation may, with effect on a day earlier than 1 January 1996, repeal any enactment specified in subsection (3) that relates to the imposition on or in respect of the commodity (or a related commodity) of a levy payable to the organisation (or a predecessor of the organisation).

(3) The enactments concerned are—

• (a) the Orchard Levy Act 1953:

• (b) the Vegetables Levy Act 1957:

• (c) the Vegetables Levy Amendment Act 1960:

• (d) the Berryfruit Levy Act 1967:

• (e) the Vegetables Levy Amendment Act 1972:

• (f) the Orchard Levy Amendment Act 1972:

• (g) the Vegetables Levy Amendment Act 1975:

• (h) the Vegetables Levy Amendment Act 1978:

• (i) [Repealed]

• (j) the Vegetables Levy Amendment Act 1980:

• (k) the Vegetables Levy Amendment Act 1981:

• (l) [Repealed]

• (m) section 44(2) of the Meat Act 1981:

• (ma) [Repealed]

• (mb) [Repealed]

• (mc) [Repealed]

• (n) [Repealed]

• (o) the Orchard Levy Amendment Act 1982:

• (p) the Berryfruit Levy Amendment Act 1983:

• (q) the Orchard Levy Amendment Act 1985:

• (r) the Orchard Levy Amendment Act 1987:

• (s) [Repealed]

• (t) the Berryfruit Levy Amendment Act 1988:

• (u) the Orchard Levy Amendment Act 1988.

(4) When an enactment specified in subsection (3) is repealed by or under subsection (1) or subsection (2), so much of the Schedule of the Regulations (Disallowance) Act 1989 as relates to that Act shall then be deemed to have been repealed.