New Zealand Legislation: Regulations

10 Basis of calculation of levy

• (1) The levy must be calculated,—

  • (a) for passionfruit sold by, or on behalf of, a grower, by reference to the price of the passionfruit at the first point of sale (excluding GST):

  • (b) for passionfruit processed before the first point of sale, by reference to the value of the unprocessed fruit (excluding GST) that, in the opinion of NZPGA, a grower would reasonably expect to pay had the grower wanted to buy it for processing:

  • (c) for passionfruit exported before the first point of sale, by reference to the FOB value of the passionfruit (excluding GST).

  (2) If the levy is calculated by reference to the price of the passionfruit at the first point of sale, NZPGA may treat the following amounts as if they were part of the price:

  • (a) any other payments made to the grower by the buyer in relation to the sale of the passionfruit:

  • (b) the value (as determined by NZPGA) of any goods or services provided—

    • (i) to the grower by the buyer in relation the sale of the passionfruit; and

    • (ii) free of charge or below market value.

  (3) In this clause, price means—

  • (a) the price at which the passionfruit is sold at the first point of sale (excluding GST and before costs and charges are deducted); or

  • (b) if NZPGA considers that the price referred to in paragraph (a) is not consistent with prevailing market conditions in the grower's locality, the market value that, in the opinion of NZPGA, the buyer would reasonably have expected to pay for the passionfruit.