New Zealand Legislation: Regulations

6 Collection agent to pay levy on wheat grain bought and recover it from growers

• (1) A collection agent who buys wheat grain or wheat grain product from a grower (except through another collection agent)—

  • (a) must pay the levy on the wheat grain or wheat grain product; and

  • (b) may recover the levy (and any GST paid in respect of it) from the grower by reducing the amount otherwise payable to the grower for the wheat grain or wheat grain product.

  (2) Before paying the levy to the organisation, a collection agent may deduct from the levy a collection fee of not more than 5% of the amount of levy (exclusive of GST) plus the GST payable on the fee.