The Parliamentary Counsel Office has made editorial and format changes to this version using the powers under subpart 2 of Part 3 of the Legislation Act 2019.

Note 4 at the end of this version provides a list of the amendments included in it.

This order is administered by the Ministry for Primary Industries.

This order is made under section 100L of the Biosecurity Act 1993—

(a)

on the advice and with the consent of the Executive Council; and

(b)

on the recommendation of the Minister for Biosecurity made after being satisfied of the matters in section 100L(5) of that Act.

1	Title
2	Commencement
3	Interpretation
	Levy imposed
4	Levy imposed
5	How levy may be spent
	Determination of levy
6	Basis for calculating levy
7	Different rates of levy apply
8	Maximum rate of levy
9	Rate of levy for first levy year
10	Actual rate of levy payable
11	Rate if no rate of levy set before beginning of levy year
12	Notification of rate of levy
	Payment of levy
13	Person responsible for paying levy
14	No exemptions from responsibility for payment of levy
15	How and when levy must be paid
16	Person responsible for collecting levy and paying to management agency
17	No extensions of time for payment of levy
18	Penalty for late payment
19	Refunds
20	Collection agent may charge recovery fee
	Miscellaneous
21	Levy money for slaughter activity to be held in separate trust account
22	Confidentiality of information
23	Records
24	Collection agents must make returns
25	Conscientious objectors
26	Remuneration payable to auditor
	Arbitration in case of dispute
27	Appointment of arbitrator
28	Application of Arbitration Act 1996 to dispute
29	Payment of arbitration costs
30	Appeal to District Court
	Revocation
31	Revocation of this order
	Explanatory note
	Gazette Information
	Notes

Order

1 Title

This order is the Biosecurity (Mycoplasma Bovis—Cattle Levy) Order 2024.

2 Commencement

This order comes into force on 1 January 2025.

Order: confirmed, on 20 December 2025, by section 8(a) of the Secondary Legislation Confirmation Act 2025 (2025 No 84).

3 Interpretation

In this order, unless the context otherwise requires,—

Act means the Biosecurity Act 1993

beef cattle means cattle that are not dairy cattle

beef farmer means a person who owns beef cattle and is in the business of farming beef cattle, whether or not in conjunction with another business

bobby calf means—

(a)

a calf that is intended to be slaughtered for the production of bobby veal; or

(b)

any other calf that has a live weight of less than 45 kilograms

cattle—

(a)

means any members of the Bovidae family, subfamily Bovinae; and

(b)

excludes bobby calves

commercial slaughter premises means the premises of an animal product business within the meaning of the Animal Products Act 1999 in which cattle are slaughtered under—

(a)

a risk management programme registered under Part 2 of that Act; or

(b)

a regulated control scheme imposed under Part 3 of that Act

dairy cattle—

(a)

means cattle bred and, at any time in the period of 62 days ending immediately before the date of slaughter, used for the production of dairy material (within the meaning of that term in section 4(1) of the Animal Products Act 1999); and

(b)

includes bulls intended to be used for breeding dairy cattle

dairy collection agent means—

(a)

a dairy processor whose business includes buying milksolids from a dairy farmer; and

(b)

a person whose business includes buying milksolids from a dairy farmer for supply directly or indirectly to a dairy processor

dairy farmer—

(a)

means a person whose business includes producing milksolids for supply to a dairy processor; and

(b)

includes a dairy farm owner, a dairy farm leaseholder, and a sharemilker

dairy processor means a person whose business includes operating a dairy factory

DairyNZ means the incorporated society registered as DairyNZ Incorporated at the commencement of this order

Director-General means the chief executive of the Ministry for Primary Industries

first levy year means,—

(a)

for slaughter activity, the period that begins on 1 June 2025 and ends on 30 September 2025; and

(b)

for milksolids activity, the period that begins on 1 January 2025 and ends on 30 September 2025

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 money paid or payable under this order as a levy

levy year means,—

(a)

for each subsequent levy year after the first levy year, a period of 12 months that begins on 1 October and ends on 30 September; and

(b)

for the last levy year, a period of less than 12 months that begins on 1 October and ends when the term of the National Mycoplasma Bovis Pest Management Plan expires

management agency means M. bovis Free New Zealand Limited

milksolids means the milk-fat and protein components of raw bovine milk

milksolids activity means the activity for which a levy is imposed under clause 4(b)

NAIT information system has the meaning given in section 4 of the National Animal Identification and Tracing Act 2012

National Mycoplasma Bovis Pest Management Plan means the national pest management plan imposed under the Biosecurity (National Mycoplasma Bovis Pest Management Plan) Order 2024

slaughter activity means the activity for which a levy is imposed under clause 4(a)

slaughter collection agent means a person operating commercial slaughter premises in New Zealand.

Levy imposed

4 Levy imposed

(1)

A levy is imposed on—

(a)

beef cattle slaughtered at commercial slaughter premises in New Zealand; and

(b)

milksolids produced in New Zealand by a dairy farmer for supply to a dairy processor.

(2)

The levy is payable to the management agency.

5 How levy may be spent

(1)

The management agency may only spend levy money for the purposes of—

(a)

implementing the National Mycoplasma Bovis Pest Management Plan; and

(b)

collecting levy money.

(2)

The management agency may invest levy money until it is spent.

Determination of levy

6 Basis for calculating levy

The basis for calculating the levy is,—

(a)

for slaughter activity, the number of beef cattle slaughtered at commercial slaughter premises in New Zealand; and

(b)

for milksolids activity, the quantity in kilograms of milksolids produced in New Zealand by a dairy farmer and sold to a dairy collection agent.

7 Different rates of levy apply

Different rates of levy apply to—

(a)

slaughter activity; and

(b)

milksolids activity.

8 Maximum rate of levy

The maximum rate of levy,—

(a)

for slaughter activity, is 80 cents per head of beef cattle slaughtered at commercial slaughter premises in New Zealand (plus GST, if any); and

(b)

for milksolids activity, is 1 cent per kilogram of milksolids produced in New Zealand by a dairy farmer and sold to a dairy collection agent (plus GST, if any).

9 Rate of levy for first levy year

The rate of levy for the first levy year is payable,—

(a)

for slaughter activity, at 80 cents per head for beef cattle slaughtered at commercial slaughter premises in New Zealand (plus GST, if any); and

(b)

for milksolids activity, at 0.8 cents per kilogram of milksolids produced in New Zealand by a dairy farmer and sold to a dairy collection agent (plus GST, if any).

10 Actual rate of levy payable

(1)

The management agency is responsible for setting the actual rate of levy for a levy year (other than the first levy year).

(2)

Before the commencement of the levy year, the management agency must—

(a)

consider setting the actual rate of levy for the levy year; and

(b)

set the actual rate of levy at a meeting of its directors.

(3)

The rate of levy payable in respect of a levy year applies on and from the first day of the levy year to which the levy relates, unless clause 11 applies.

(4)

In setting the rate of levy for a levy year, the management agency must—

(a)

have regard to the expected—

(i)

total costs of implementing the National Mycoplasma Bovis Pest Management Plan for that year; and

(ii)

total costs of collecting the levy money for that year; and

(iii)

number of beef cattle that will be slaughtered at commercial slaughter premises in New Zealand in that year; and

(iv)

quantity in kilograms of milksolids that will be produced in New Zealand by dairy farmers for supply to dairy processors in that year; and

(b)

be satisfied that the setting of the levy rate is consistent with any relevant agreement entered into between Beef + Lamb New Zealand Limited, DairyNZ, the Ministry for Primary Industries, and the management agency in respect of funding the National Mycoplasma Bovis Pest Management Plan; and

(c)

consult Beef + Lamb New Zealand Limited, DairyNZ, and the responsible Minister about how the levy rate is to be set in accordance with the above requirements and have regard to their views.

11 Rate if no rate of levy set before beginning of levy year

If the management agency does not set the actual rate of levy for a levy year in accordance with clause 10(2), the rate of levy for that year is payable at the rate last set.

12 Notification of rate of levy

As soon as practicable after setting a rate of levy, the management agency must notify the rate of levy—

(a)

in a major rural publication; and

(b)

on an internet site maintained by or on behalf of the management agency.

Payment of levy

13 Person responsible for paying levy

The following person is responsible for paying the levy:

(a)

if the levy is payable for slaughter activity, a beef farmer:

(b)

if the levy is payable for milksolids activity, a dairy farmer.

14 No exemptions from responsibility for payment of levy

There are no exemptions for beef farmers or dairy farmers from the responsibility for paying the levy under clause 13.

15 How and when levy must be paid

Slaughter activity

(1)

The levy payable for slaughter activity must be paid to the slaughter collection agent.

(2)

The due date for payment of the levy for slaughter activity is the date on which the beef cattle are slaughtered at commercial slaughter premises.

(3)

The latest date for payment of the levy for slaughter activity is the 20th day of the month after the month in which the due date for payment occurs.

Milksolids activity

(4)

The levy payable for milksolids activity must be paid to the dairy collection agent.

(5)

The due date for payment of the levy for milksolids activity is the date on which the dairy farmers sells milksolids to a dairy collection agent.

(6)

The latest date for payment of the levy for milksolids activity is the 20th day of the month after the month in which the due date for payment occurs.

16 Person responsible for collecting levy and paying to management agency

Slaughter activity

(1)

A slaughter collection agent—

(a)

is responsible for collecting the levy payable for slaughter activity (unless clause 24 applies); and

(b)

may recover the amount of any levy money payable, and any GST payable on it, from the beef farmer when the beef cattle are slaughtered (if the agent was not the farmer at that time)—

(i)

by recovering the amount as a debt due from the farmer; or

(ii)

by deducting it from any amount payable to that farmer by the agent; and

(c)

must, subject to any deduction under clause 20, pay the levy for slaughter activity to the Director-General, who must then give the levy to the management agency.

Milksolids activity

(2)

A dairy collection agent—

(a)

is responsible for collecting the levy payable for milksolids activity (unless clause 24 applies); and

(b)

may recover the amount of any levy money payable, and any GST payable on it, from the dairy farmer when the farmer sells milksolids to the agent (if the agent was not the farmer at that time)—

(i)

by recovering the amount as a debt due from the farmer; or

(ii)

by deducting it from any amount payable to that farmer by the agent; and

(c)

must, subject to any deduction under clause 20, pay the levy for milksolids activity to DairyNZ, which must then give the levy to the management agency.

17 No extensions of time for payment of levy

There are no extensions of time available for the payment of the levy.

18 Penalty for late payment

Slaughter activity

(1)

If a beef farmer or a slaughter collection agent does not pay an amount of levy money for slaughter activity (or GST payable on that amount) by the latest date for payment, they must pay—

(a)

an additional levy of 10% of the amount of the unpaid levy money; and

(b)

for each whole month that the amount (or part of the amount) remains unpaid after the latest date for payment, a further 2% of the unpaid amount.

(2)

A late payment due under subclause (1) must be paid to the Director-General, who must then give the payment to the management agency.

Milksolids activity

(3)

If a dairy farmer or a dairy collection agent does not pay an amount of levy money for milksolids activity (or GST payable on that amount) by the latest date for payment, they must pay—

(a)

an additional levy of 5% of the amount of the unpaid levy money; and

(b)

for each whole month that the amount (or part of the amount) remains unpaid after the latest date for payment, a further 5% of the unpaid amount.

(4)

A late payment due under subclause (3) must be paid to DairyNZ, which must then give the payment to the management agency.

Waiving late payments

(5)

The management agency may waive, in whole or in part, the payment of any additional levy for late payment if it considers that the default arose because of exceptional circumstances beyond the control of the person on whom the additional levy has been imposed.

19 Refunds

(1)

The management agency must refund any levy money found to have been overpaid to the person responsible for paying the levy.

(2)

However, before paying a refund, the management agency may require the person responsible for paying the levy to provide information justifying the refund.

(3)

In calculating the amount of levy required to be collected from a beef farmer for slaughter activity, the slaughter collection agent may rely on information in the NAIT information system relating to the beef cattle or the owner of the beef cattle.

(4)

If a slaughter collection agent relies on information in the NAIT information system under subclause (3), and that reliance results in an incorrect amount of levy money being paid by the beef farmer,—

(a)

the beef farmer may seek a refund of overpaid levy money for slaughter activity from the management agency under subclause (1); but

(b)

neither the management agency nor the Director-General may seek payment of underpaid levy money for slaughter activity.

(5)

Neither the management agency nor DairyNZ may seek payment of underpaid levy money for milksolids activity if the underpayment is a result of a dairy collection agent miscalculating the amount of levy money payable by the dairy farmer.

20 Collection agent may charge recovery fee

Slaughter activity

(1)

A slaughter collection agent may charge a fee for recovering a levy for slaughter activity.

(2)

The fee must be charged to the Director-General—

(a)

at a rate of no more than 0.25% of the levy rate payable for slaughter activity (excluding GST, if any); and

(b)

including any GST payable on the fee as calculated under paragraph (a).

(3)

The slaughter collection agent may deduct the fee from its levy payment to the Director-General.

Milksolids activity

(4)

A dairy collection agent may charge a fee for recovering a levy for milksolids activity, unless the dairy collection agent is also the dairy farmer who sells the milksolids.

(5)

The fee must be charged to DairyNZ—

(a)

at a rate of no more than 0.5% of the levy rate payable for milksolids activity (excluding GST, if any); and

(b)

including any GST payable on the fee as calculated under paragraph (a).

(6)

The dairy collection agent may deduct the fee from its levy payment to DairyNZ.

Miscellaneous

21 Levy money for slaughter activity to be held in separate trust account

Funds from payment of the levy for slaughter activity (including any penalties for late payments) made to a slaughter collection agent must be held on trust in a separate account in accordance with section 100O of the Act.

22 Confidentiality of information

(1)

This clause applies to information obtained—

(a)

under or because of this order; or

(b)

under the Act in relation to this order.

(2)

A person must not disclose information to anyone other than an officer or employee of—

(a)

the management agency; or

(b)

the Director-General (in relation to slaughter activity); or

(c)

DairyNZ (in relation to milksolids activity).

(3)

However, a person may disclose information if the disclosure is—

(a)

the giving of evidence in any legal proceedings taken in relation to this order; or

(b)

required by law; or

(c)

the production of records or accounts under section 100Q of the Act.

(4)

The management agency may disclose information—

(a)

for statistical or research purposes that do not involve the disclosure of personal information; or

(b)

for the purpose of invoicing or collecting the levy; or

(c)

for communicating with and supporting levy payers; or

(d)

if every identifiable person to whom the information relates consents; or

(e)

as required by law.

23 Records

(1)

A beef farmer must obtain and keep records, for each levy year, of—

(a)

the number of beef cattle sent to a commercial slaughter premises for slaughter in New Zealand; and

(b)

the dates on which they were sent.

(2)

A slaughter collection agent must obtain and keep records, for each levy year, of—

(a)

each payment of the levy for slaughter activity; and

(b)

full particulars of the transaction to which each payment relates.

(3)

A dairy collection agent must obtain and keep records, for each levy year, of—

(a)

each payment of the levy for milksolids activity; and

(b)

full particulars of the transaction to which each payment relates.

(4)

A person who is required to keep records under this clause must—

(a)

keep them for at least 2 years after the levy year to which the records relate; and

(b)

provide the management agency with a copy of the records as soon as is reasonably practicable after receiving a written request from the management agency.

24 Collection agents must make returns

Levy returns for slaughter activities

(1)

A slaughter collection agent must make levy returns for slaughter activity—

(a)

in respect of weekly periods, or another time period as determined by the management agency that is no more frequent than weekly; and

(b)

in the form determined by the management agency; and

(c)

that include, in relation to the levy being paid,—

(i)

the name, contact details, and GST number of each beef farmer that the slaughter collection agent collects or recovers levy money from; and

(ii)

for each beef farmer,—

(A)

the number of beef cattle slaughtered at commercial slaughter premises in New Zealand; and

(B)

the dates of the slaughters; and

(iii)

the amount of levy paid to the Director-General.

(2)

A slaughter collection agent must provide the completed levy returns to the Director-General within 10 days after the end of the time period to which the return relates.

(3)

The Director-General must give all levy returns for slaughter activities to the management agency.

Levy returns for milksolids activities

(4)

A dairy collection agent must make levy returns for milksolids activity—

(a)

in respect of weekly periods, or another time period as determined by the management agency that is no more frequent than weekly; and

(b)

in the form determined by the management agency; and

(c)

that include, in relation to the levy being paid,—

(i)

the unique supplier number of the dairy farmer; and

(ii)

the name and address of the dairy farmer; and

(iii)

the quantity in kilograms of milksolids purchased from the dairy farmer; and

(iv)

the date or dates on which the milksolids were purchased from the dairy farmer; and

(v)

the amount of levy money collected; and

(vi)

the amount of levy money paid to DairyNZ; and

(vii)

the amount of the recovery fee deducted or charged, if any.

(5)

A dairy collection agent must provide the completed levy returns to DairyNZ within 5 days after the end of the period to which the return relates.

(6)

DairyNZ must give all levy returns for milksolids activities to the management agency.

25 Conscientious objectors

(1)

A beef farmer who objects on conscientious or religious grounds to paying the levy for slaughter activity in the manner provided for by this order may pay the amount concerned to the Director-General or the management agency.

(2)

A slaughter collection agent who objects on conscientious or religious grounds to paying the levy for slaughter activity in the manner provided for by this order may pay the amount concerned to the management agency.

(3)

A dairy farmer who objects on conscientious or religious grounds to paying the levy for milksolids activity in the manner provided for by this order may pay the amount concerned to the Director-General or the management agency.

(4)

A dairy collection agent who objects on conscientious or religious grounds to paying the levy for milksolids activity in the manner provided for by this order may pay the amount concerned to the Director-General or the management agency.

(5)

The Director-General must pay any amounts paid to them under this clause to the management agency.

26 Remuneration payable to auditor

(1)

An auditor appointed under section 100P of the Act is entitled to receive remuneration (as provided for under section 100P(8) of the Act) for the auditor’s fees and allowances.

(2)

The fees and allowances are payable by the management agency at a rate determined by the Minister—

(a)

after the Minister has consulted the management agency; and

(b)

if the Minister is satisfied the rate is reasonable.

Arbitration in case of dispute

27 Appointment of arbitrator

(1)

This clause applies to any dispute about—

(a)

whether a person is required to pay the levy; or

(b)

the amount of levy payable.

(2)

The parties to a dispute may agree to submit the dispute to arbitration.

(3)

If the parties to a dispute are unable to agree on the appointment of an arbitrator, the arbitrator must be appointed in accordance with the rules set out in Schedule 1 of the Arbitration Act 1996.

(4)

For the purposes of the Arbitration Act 1996,—

(a)

an agreement under subclause (2) is an arbitration agreement; and

(b)

the arbitrator (whether appointed by agreement or under subclause (3)) is an arbitral tribunal.

28 Application of Arbitration Act 1996 to dispute

Except as provided in clause 26, the provisions of the Arbitration Act 1996 (including the provisions for procedures to be followed by an arbitral tribunal) apply to the resolution of a dispute submitted to arbitration under this order.

29 Payment of arbitration costs

The costs of the arbitration (including the arbitrator’s remuneration) must, unless the parties agree otherwise, be determined in accordance with the rules set out in Schedule 2 of the Arbitration Act 1996.

30 Appeal to District Court

(1)

A party to a dispute who is dissatisfied with the decision made by an arbitrator may appeal to the District Court against the decision.

(2)

The appeal must be brought by filing a notice of appeal within 28 days after the decision concerned is made, or within any longer time that a District Court Judge allows.

(3)

The Registrar of the court must—

(a)

fix the time and place for the hearing of the appeal and notify the appellant and the other parties to the dispute; and

(b)

serve a copy of the notice of appeal on all parties to the dispute.

(4)

Any party to the dispute may appear and be heard at the hearing of the appeal.

(5)

On hearing the appeal, the District Court may confirm, vary, or reverse the decision appealed against.

(6)

The filing of a notice of appeal does not operate as a stay of any process for the enforcement of the decision appealed against.

Revocation

31 Revocation of this order

This order is revoked on the earlier of—

(a)

1 January 2035; and

(b)

the date on which the Biosecurity (National Mycoplasma Bovis Pest Management Plan) Order 2024 ceases to have effect under section 100C of the Act.

Rachel Hayward,
Clerk of the Executive Council.

Explanatory note

This note is not part of the order but is intended to indicate its general effect.

This order, which comes into force on 1 January 2025, imposes a levy on beef cattle slaughtered at commercial slaughter premises in New Zealand and on milksolids produced in New Zealand by a dairy farmer for supply to a dairy processor. The levy must be paid by beef farmers and dairy farmers respectively.

The levy is payable to the management agency (which is defined in clause 3 as meaning M. bovis Free New Zealand Limited). The management agency can only spend levy money on collecting the levy money and on implementing the National Mycoplasma Bovis Pest Management Plan (which is made under clause 3 of the Biosecurity (National Mycoplasma Bovis Pest Management Plan) Order 2024.

This order must be confirmed by an Act before the close of 31 December 2025. If it is not confirmed, it will be revoked on the close of that date. See subpart 3 of Part 5 of the Legislation Act 2019.

Issued under the authority of the Legislation Act 2019.

Date of notification in Gazette: 28 November 2024.

Notes

1 General

This is a consolidation of the Biosecurity (Mycoplasma Bovis—Cattle Levy) Order 2024 that incorporates the amendments made to the legislation so that it shows the law as at its stated date.

2 Legal status

A consolidation is taken to correctly state, as at its stated date, the law enacted or made by the legislation consolidated and by the amendments. This presumption applies unless the contrary is shown.

Section 78 of the Legislation Act 2019 provides that this consolidation, published as an electronic version, is an official version. A printed version of legislation that is produced directly from this official electronic version is also an official version.

3 Editorial and format changes

The Parliamentary Counsel Office makes editorial and format changes to consolidations using the powers under subpart 2 of Part 3 of the Legislation Act 2019. See also PCO editorial conventions for consolidations.

4 Amendments incorporated in this consolidation

Secondary Legislation Confirmation Act 2025 (2025 No 84): section 8(a)