New Zealand Legislation: Regulations

6 Collection agents must pay levy and recover it from growers

• (1) A collection agent must pay the levy (and any GST payable on the levy) on passionfruit that the collection agent—

  • (a) buys from a grower (except through another collection agent); or

  • (b) sells or exports on a grower's behalf.

  (2) A collection agent may recover the levy (and any GST paid in respect of it) from the grower by—

  • (a) deducting the amount of the levy (and any GST payable on it) from the payment made to the grower; or

  • (b) recovering the amount of the levy (and any GST paid in respect of it) as a debt due from the grower.

  (3) A collection agent who pays the levy may deduct from the payment—

  • (a) a collection fee of not more than 10% of the amount of levy (exclusive of GST); and

  • (b) any GST payable on the fee.