New Zealand Legislation: Regulations

15 Due date and latest date for payment

• (1) The due date for payment of the levy to BBNZ is—

  • (a) for export fresh blueberries on which the levy is payable by a collection agent, the date an invoice for the levy is issued by BBNZ to the collection agent:

  • (b) for export fresh blueberries on which the levy is payable by the grower, the date an invoice for the levy is issued by BBNZ to the grower:

  • (c) for export frozen, local fresh, and local frozen blueberries on which the levy is payable by a grower, the date the annual levy declaration form is issued by BBNZ to the grower.

  (2) The latest date for payment of the levy to BBNZ is the 20th day of the month following the month in which, as the case may require,—

  • (a) the invoice is issued to the collection agent or the grower; or

  • (b) the levy declaration form is issued to the grower.