New Zealand Legislation: Regulations

5 Basis of calculation of levy

• (1) The levy is to be calculated on the basis of the value of winegrapes produced for sale.

  (2) The value of winegrapes is to be determined—

  • (a) in the case of winegrapes sold by or on behalf of their grower in New Zealand, on the basis of their farm-gate price (exclusive of goods and services tax, if any, and before deduction of any costs or charges):

  • (b) in the case of winegrapes exported from New Zealand by or on behalf of their grower, on the basis of their FOB value (exclusive of goods and services tax, if any, and before deduction of any costs or charges):

  • (c) in the case of winegrapes processed into grape juice or grape juice concentrate before their sale by or on behalf of their grower, on the basis of a relevant notional price for the grapes determined by the Council under this clause.

  (3) The notional price of winegrapes processed into grape juice or grape juice concentrate by any grower is the price that, in the Council’s opinion, the grower would receive for them (exclusive of goods and services tax, if any, and before deduction of any costs and charges) if, immediately before they were processed into that product, the grower had sold them to a similar processor situated in the same locality (whether or not there was then in fact a similar processor situated in the same locality).

  (4) The Council may fix different notional prices for different varieties and species of winegrapes.

  (5) Subject to subclause (6), the notional price of winegrapes for any levy year must be—

  • (a) fixed by the Council at its annual general meeting in that levy year; and

  • (b) notified—

    • (i) in the Gazette; and

    • (ii) to all potential levy payers known to the Council, through the New Zealand Wine Grower.

  (6) In the case of the levy year ending with 30 June 2005, the notional prices are to be those fixed for that year by the Council at its annual general meeting held in the 2004 calendar year, whether or not that meeting occurs before or after the commencement of this order.