Reprint as at 19 December 2018
(LI 2018/82)
Patsy Reddy, Governor-General
At Wellington this 21st day of May 2018
Present:Her Excellency the Governor-General in Council
Changes authorised by subpart 2 of Part 2 of the Legislation Act 2012 have been made in this official reprint.
Note 4 at the end of this reprint provides a list of the amendments incorporated.
This order is administered by the Ministry for Primary Industries.
This order is made under section 4 of the Commodity Levies Act 1990—
on the advice and with the consent of the Executive Council; and
on the recommendation of the Minister of Agriculture given in accordance with sections 5 and 6 of that Act.
This order is the Commodity Levies (Maize) Order 2018.
This order comes into force on 1 July 2018.
Order: confirmed, on 19 December 2018, by section 10(e) of the Subordinate Legislation Confirmation Act (No 2) 2018 (2018 No 56).
In this order, unless the context otherwise requires,—
Act means the Commodity Levies Act 1990
collection agent means a person whose business is or includes selling maize seed to growers for sowing
Director-General means the chief executive of the Ministry for Primary Industries
FAR means the industry organisation that, on the commencement of this order, was known as the Foundation for Arable Research Incorporated
grower means a person whose business is or includes growing maize in New Zealand
GST means goods and services tax payable under the Goods and Services Tax Act 1985
levy means the levy imposed by clause 4
levy money means the money paid or payable under this order as a levy
levy rate means the rate fixed under clause 14
levy year means,—
for the first levy year, the period that begins on 1 July 2018 and ends on 30 June 2019; and
for each subsequent year, the period of 12 months that begins on 1 July and ends on 30 June
maize means maize that is grown for grain, seed, silage, or grazing
mediator means—
a person appointed under clause 25; and
for a particular dispute, the mediator appointed to resolve the dispute.
(1)
This order imposes a levy on maize seed sold for sowing.
(2)
The levy must be paid to FAR.
Growers of maize are primarily responsible for paying the levy.
A grower is exempt from paying the levy on maize seed that is used in the same levy year to sow a crop to replace a failed maize crop that a collection agent verifies as having failed to establish.
If the grower has already paid the levy in relation to a maize crop that cannot be harvested due to flooding or other climate-related disasters, FAR must refund the amount of the levy paid.
(3)
For the purposes of subclause (2), standing maize that is fed to stock is deemed to have been harvested.
A collection agent who sells maize seed to a grower for sowing must pay the levy (including any GST payable on it).
A collection agent may recover the levy (including any GST payable on it) from a grower by invoicing them for the levy at the same time as invoicing them for the maize seed.
A collection agent who pays the levy to FAR may deduct from the levy a collection fee of not more than 1% of the amount of levy collected (excluding GST) plus the GST payable on the fee.
A grower who objects on conscientious or religious grounds to paying the levy in the manner provided for in this order may pay the amount concerned to the Director-General.
The Director-General must pay the amount to FAR.
The due date for payment of an amount of levy on any quantity of maize seed is the earlier of—
the date on which the grower pays for the maize seed; and
the date on which payment of the invoice for the maize seed is due.
If an amount of levy payable for a month is $2,000 or greater (excluding GST), the latest date for payment is the last day of the month following the due date for payment.
If an amount of levy payable for a month is less than $2,000 (excluding GST), the payer may choose to pay in accordance with subclause (2) or combine the levy payment for the month with levy payments for 1 or more subsequent months in the same quarter, in which case the latest date for payment is as follows:
(4)
To avoid doubt, the latest date for payment of a levy relating to the third month of a relevant quarter (regardless of the amount and whether it is part of a combined levy) is the last day of the month following the close of the relevant quarter.
(5)
In this clause, relevant quarter means (as applicable) the following periods:
1 July to 30 September:
1 October to 31 December:
1 January to 31 March:
1 April to 30 June.
If a grower or collection agent does not pay an amount of levy money by the required date, the grower or collection agent must pay FAR,—
for the first month, an additional levy of 5% of the unpaid amount; and
for each subsequent month that the amount (or part of the amount) remains unpaid after the required date, an additional levy of 1% of the amount of the unpaid levy.
Any additional levy imposed by subclause (1) that remains unpaid is not itself subject to subclause (1).
FAR must calculate the levy payable in a levy year on the basis of the number of maize seeds a grower buys from a collection agent in the levy year.
The levy must be paid at a single rate.
The maximum rate of the levy is $1.40 per 10 000 seeds (excluding GST) purchased by a grower.
For the first levy year, the levy on maize is $1 per 10 000 seeds (excluding GST) bought by a grower.
For each subsequent levy year, FAR must fix the levy rate before the start of the levy year in accordance with its decision-making rules.
If FAR does not fix the levy rate before the start of a levy year, the levy rate for that year is the rate most recently fixed under this clause.
As soon as practicable after fixing a levy rate for a levy year, FAR must notify the rate—
in its newsletter to growers and collection agents; and
in the Gazette; and
on its Internet site.
FAR must—
spend all the levy money paid to it; and
invest all levy money until it is spent.
FAR may spend levy money for all or any of the following purposes relating to maize or growers:
research and development:
education and training:
collection, collation, and publication of information:
day-to-day administration of FAR.
FAR must not spend levy money on commercial or trading activities.
Each levy year, FAR must consult growers on how it proposes to spend levy money.
FAR may use the following methods to consult growers:
discussions with local arable research groups and grower research committees:
annual meetings, seminars, and field days.
FAR may request, in writing, from each grower and collection agent any information that FAR reasonably requires to determine the amount of levy payable by the grower or collection agent.
Each grower and collection agent must, as soon as is reasonably practicable after receiving a request from FAR, supply FAR with a written return of the information requested.
A grower who buys maize seed must, in each levy year, keep records of—
each quantity of maize seed bought; and
the name and address of the seller of each quantity of maize seed.
A collection agent must, in each levy year, keep records of—
each quantity of maize seed bought by a grower from the collection agent; and
the name and address of the grower of each quantity of maize seed; and
each amount of levy money paid to FAR and the date of each payment.
FAR must, in each levy year, keep records of—
the amount of every levy paid to it; and
the date on which the levy was received; and
the person who paid the levy; and
how (if at all) amounts of levy were invested; and
how and when amounts of levy were spent.
The records required by clauses 20 to 22 must be kept for at least 2 years after the levy year to which the records relate.
This clause applies to information obtained—
under or because of this order; or
under the Act in relation to this order.
A person must not disclose information to anyone other than an officer or employee of FAR unless the disclosure is—
the giving of evidence in any legal proceedings taken in relation to this order; or
required by law; or
the production of records or accounts under section 17(1) of the Act; or
the production of any statement under section 25 of the Act.
FAR may disclose information—
for the following purposes:
statistical or research purposes that do not involve the disclosure of personal information:
invoicing or collecting the levy; and
as required by law; and
if every identifiable person to whom the information relates consents.
This clause applies to a dispute about—
whether a person is required to pay the levy; or
the amount of levy payable.
A party to the dispute may ask the President of the Arbitrators and Mediators Institute of New Zealand Incorporated to appoint a person to resolve the dispute by mediation.
If asked, the President or a person authorised by the President may appoint a person to resolve the dispute by mediation.
The mediator’s appointment ends if—
the parties to the dispute resolve the dispute by agreement; or
the mediator resolves the dispute under clause 32.
A mediator must be paid remuneration (by way of fees and allowances) as agreed by the parties to the dispute.
If the parties to a dispute cannot agree on a mediator’s remuneration, the President of the Arbitrators and Mediators Institute of New Zealand Incorporated, or a person authorised by the President, must—
fix an amount or several amounts to be paid to the mediator as remuneration; and
specify the amount (if any) that each party must pay.
Each party must pay to the mediator the amount or amounts fixed and specified under subclause (2).
A mediator must—
organise the date, time, and place for each conference to be held by the mediator; and
notify the parties by post or email; and
preside at the conference.
Unless clause 30 applies, only the parties to a dispute may attend a conference with the mediator.
A mediator may allow a representative of a party to a dispute to attend a conference if the mediator is satisfied that it is appropriate to do so in all the circumstances.
Each person who attends a conference may be heard at the conference.
A mediator may hear and take into account any relevant evidence or information, whether or not it would be admissible in a court of law.
A mediator may, on their own initiative,—
seek and receive any evidence that they think desirable to resolve the dispute; and
make any investigations and inquiries that they think desirable to resolve the dispute.
A mediator may require a person giving evidence at a conference to verify the evidence by statutory declaration.
A mediator may resolve a dispute for the parties if—
the mediator has organised and presided at a conference of the parties, but the dispute has not been resolved; or
the mediator believes that the parties are unlikely to resolve the dispute, whether or not they confer directly.
A mediator who resolves a dispute under subclause (1) must give each party written notice of the mediator’s decision and the reasons for the decision.
The parties must comply with the mediator’s decision.
Each party must pay their own costs in relation to the mediation.
A party to a dispute who is dissatisfied with the mediator’s decision may appeal to a District Court against the decision.
The appeal must be brought by filing a notice of appeal within 28 days after the decision is made or within any longer time that a District Court Judge allows.
The Registrar of the court must—
fix the date, time, and place for the hearing of the appeal; and
notify the appellant and the other parties to the dispute; and
serve a copy of the notice of appeal on every other party to the dispute.
Each party to the dispute may appear and be heard at the hearing of the appeal.
The District Court may confirm, vary, or reverse the mediator’s decision.
(6)
The filing of a notice of appeal does not operate as a stay of process for the enforcement of the mediator’s decision.
FAR must remunerate a person appointed as an auditor under section 15 of the Act at a rate determined by the Minister of Agriculture after consultation with FAR.
The Commodity Levies (Maize) Order 2012 (SR 2012/163) is revoked.
Michael Webster,Clerk of the Executive Council.
This order, which comes into force on 1 July 2018, imposes a levy on maize seed bought by growers from retailers (defined as collection agents in the order). Growers are primarily responsible for paying the levy, but retailers who sell maize seed to a grower for sowing must pay the levy. The levy is paid to the Foundation for Arable Research Incorporated.
Before this order, a levy was imposed on maize seed by the Commodity Levies (Maize) Order 2012. This order revokes and replaces that order. The revocation does not affect amounts of levy money that became payable under that order before the revocation.
This order is a confirmable instrument under section 47B of the Legislation Act 2012. It is revoked at the close of 30 June 2019, unless earlier confirmed by an Act of Parliament. That stated time is the applicable deadline under section 47C(1)(a) of that Act. If this order is confirmed, it will be revoked on 30 June 2024 (the day before the sixth anniversary of the date on which it came into force), unless it is extended under section 13(2) of the Commodity Levies Act 1990.
Issued under the authority of the Legislation Act 2012.
Date of notification in Gazette: 24 May 2018.
This is a reprint of the Commodity Levies (Maize) Order 2018 that incorporates all the amendments to that order as at the date of the last amendment to it.
Reprints are presumed to correctly state, as at the date of the reprint, the law enacted by the principal enactment and by any amendments to that enactment. Section 18 of the Legislation Act 2012 provides that this reprint, published in electronic form, has the status of an official version under section 17 of that Act. A printed version of the reprint produced directly from this official electronic version also has official status.
Editorial and format changes to reprints are made using the powers under sections 24 to 26 of the Legislation Act 2012. See also http://www.pco.parliament.govt.nz/editorial-conventions/.
Subordinate Legislation Confirmation Act (No 2) 2018 (2018 No 56): section 10(e)