New Zealand Legislation: Regulations
Regulations are laws made under Acts
Growers who sell summerfruit to Heinz Wattie's on contract for processing are exempt from paying the levy if—
(a) Heinz Wattie's imposes a research and development levy on persons selling summerfruit to it on contract for processing; and
(b) the rate of the research and development levy is equal to or greater than the relevant rate of levy set under this order; and
(c) Heinz Wattie's makes available to SNZI the research information arising from its use of the research and development levy.