New Zealand Legislation: Regulations

8 Collection agents to pay levy on blueberries exported fresh

• (1) A collection agent—

  • (a) must pay the levy on blueberries exported fresh by the collection agent at the export fresh levy rate; 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 blueberries bought from the grower.

  (2) A collection agent is not entitled to charge a collection fee for paying and recovering the levy.