New Zealand Legislation: Regulations

9 Basis for calculating levy

• (1) The levy payable by a grower in a levy year must be calculated on the basis of—

  • (a) the FOB value, in the case of summerfruit that is exported unprocessed before the first point of sale:

  • (b) the notional process value, in the case of summerfruit that is processed before the first point of sale:

  • (c) the selling price, in all other cases.

  (2) If the levy is calculated on the basis of the selling price, SNZI may treat the following amounts as if they were part of the selling price:

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

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

    • (i) to the grower by the purchaser in relation to the sale of the summerfruit; and

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