New Zealand Legislation: Regulations

7 Person responsible for payment of levy

• (1) If the product is sold in New Zealand by the grower, the buyer must pay to the Council an amount equal to the levy on it (plus goods and services tax, if any).

  (2) If the product is exported from New Zealand by or on behalf of the grower, the grower must pay the levy (plus goods and services tax, if any) to the Council.