Commodity Levies (Arable Crops) Order 2012

Reprint as at 12 December 2012 Commodity Levies (Arable Crops) Order 2012 (SR 2012/161) Jerry Mateparae, Governor-General Order in Council At Wellington this 2nd day of July 2012 Present: His Excellency the Governor-General in Council Pursuant to section 4 of the Commodity Levies Act 1990, His Ex cellency the Governor-General, acting on the advice and with the consent of the Executive Council and on the recommendation of the Minister for Primary Industries given in accordance with sections 5 and 6 of that Act, makes the following order. Contents Page 1 Title 3 2 Commencement 3 Note Changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in this reprint. A general outline of these changes is set out in the notes at the end of this reprint, together with other explanatory material about this reprint. This order is administered by the Ministry for Primary Industries. 1 http://www.legislation.govt.nz/pdflink.aspx?id=DLM227326 http://www.legislation.govt.nz/pdflink.aspx?id=DLM227327 http://www.legislation.govt.nz/pdflink.aspx?id=DLM227329 http://www.legislation.govt.nz/pdflink.aspx?id=DLM195466 Commodity Levies (Arable Crops) Order 2012 Reprinted as at 12 December 2012 3 Interpretation 3 Levy imposed 4 Levy imposed 5 Payment of levy 5 Growers primarily responsible for paying levy 5 6 Collection agent must pay levy and recover it from growers 5 7 When levy payable 5 8 Combined levy payments 6 9 Penalty for late payment 7 Rate of levy 10 Levy calculation 7 11 Levy may be set at different rates 7 12 Maximum levy rate 7 13 Fixing of levy rate 7 14 Notification of levy rate 8 Expenditure of levy money 15 Levy money to be spent by FAR 8 16 Purposes for which levy money may be spent 8 17 Consultation on spending levy money 8 Record-keeping requirements and confidentiality of information 18 Records 8 19 Confidentiality of information 9 Miscellaneous 20 Returns 10 21 Conscientious objectors 10 22 Remuneration of persons conducting compliance audit 10 Mediation of disputes 23 Appointment of mediators 10 24 Remuneration of mediators 11 25 Conferences under control of mediator 11 26 Conference to be held in private 11 27 Representatives 12 28 Right to be heard 12 29 Evidence 12 30 Mediator may resolve dispute in certain cases 12 31 Cost of mediation 12 2 Reprinted as at 12 December 2012 Commodity Levies (Arable Crops) Order 2012 cl 3 32 Appeal to District Court 13 Revocation 33 Revocation 13 Order 1 Title This order is the Commodity Levies (Arable Crops) Order 2012. 2 Commencement This order comes into force on 31 July 2012. Order: confirmed, on 12 December 2012, by section 8(d) of the Subordinate Legislation (Confirmation and Validation) Act 2012 (2012 No 97). 3 Interpretation In this order, unless the context otherwise requires,— Act means the Commodity Levies Act 1990 arable crops or crops— (a) means the following crops harvested by a combine har vester: (i) grain cereal, legume, and pulse grain crops: (ii) herbage seed crops: (iii) oilseeds: (iv) crops grown for seed multiplication for use in New Zealand or overseas: (v) hybrid and open pollinated vegetable and flower seeds; but (b) excludes maize grain, maize silage, and cereal silage collection agent— (a) means a person whose business is or includes buying arable crops from a grower for resale; and (b) includes— (i) a person who buys arable crops grown under con tract: (ii) a person who buys arable crops for the purpose of resale as a constituent part of a compound 3 http://www.legislation.govt.nz/pdflink.aspx?id=DLM4691716 http://www.legislation.govt.nz/pdflink.aspx?id=DLM226673 cl 3 Commodity Levies (Arable Crops) Order 2012 Reprinted as at 12 December 2012 FAR means the industry organisation that, on the commence ment of this order, was known as the Foundation for Arable Research Incorporated growermeans a person whose business is or includes growing arable crops 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 levy levy year means,— (a) for the first year, the period— (i) starting on the commencement of this order; and (ii) ending with the close of 31 December 2012; and (b) for each later levy year, the period starting on 1 January and ending with the close of 31 December mediator means— (a) a person appointed under clause 23(2); and (b) for a particular dispute, a mediator appointed to resolve the dispute selling price means the following prices (excluding GST) be fore the addition of any storage and freight charges and before the deduction of any costs, commission, or other charges: (a) in relation to arable crops grown for seedmultiplication, the price that the arable crops would have attracted in field-dressed form in the locality in which the crops are grown: (b) in relation to arable crops that are processed before the first point of sale or used in feed lotting or inten sive livestock farming or other similar activity within the grower’s farming operation, the price that the crops would have attracted in field-dressed form in the local ity in which the crops are grown: (c) in relation to any other arable crops, the price of the crops at the first point of sale. 4 http://www.legislation.govt.nz/pdflink.aspx?id=DLM81034 http://www.legislation.govt.nz/pdflink.aspx?id=DLM81034 Reprinted as at 12 December 2012 Commodity Levies (Arable Crops) Order 2012 cl 7 Levy imposed 4 Levy imposed (1) A levy is imposed on arable crops. (2) The levy is payable to FAR. Payment of levy 5 Growers primarily responsible for paying levy (1) Growers of arable crops are primarily responsible for paying the levy. (2) However, a grower is exempt from paying the levy in a levy year in respect of any quantity of arable crops if— (a) the grower uses the arable crops in the grower’s farming operation; and (b) the amount of levy that would otherwise be payable on the arable crops in that levy year does not exceed $25 excluding GST. 6 Collection agent must pay levy and recover it from growers (1) A collection agent who buys arable crops from a grower— (a) must pay the levy (including any GST payable on it) on the arable crops; and (b) may recover the levy (and any GST payable on it) from the grower by— (i) deducting the amount of levy from the collection agent’s payment to the grower at the first point of sale; or (ii) recovering the amount as a debt due to the col lection agent from the grower. (2) A collection agent may charge a collection fee of not more than 5% of the amount of levy collected (excluding GST) plus the GST payable on the fee by deducting the amount before paying the levy to FAR. 7 When levy payable (1) Levies must be paid monthly. 5 cl 8 Commodity Levies (Arable Crops) Order 2012 Reprinted as at 12 December 2012 (2) The due date for payment of an amount of levy on any quantity of arable crops is,— (a) if the arable crops (including arable crops processed by the grower) are sold, the date on which payment for that quantity becomes due to its grower or is made to the grower (whichever is earlier); or (b) if the arable crops are not sold, the date on which the crops were assigned for use within the grower’s farming operation. (3) The latest date for payment of the levy is the 21st day of the month following the due date for payment. 8 Combined levy payments (1) Despite clause 7, if an amount of levy payable for any month is less than $2,000 plus GST, payment of that amount may be made with levy payments for 1 or more subsequent months of a relevant quarter (combined levy). (2) The latest date for payment for a combined levy described in the first column of the following table is the date specified opposite that combined levy in the second column of the table: Combined levy Latest date for payment Combined levy that comprises payments for the first and sec ond month of a relevant quarter and that is $2,000 or more plus GST 21st day of the third month of the relevant quarter Combined levy that comprises payments for the first and sec ond month of a relevant quarter and that is less than $2,000 plus GST 21st day of the month following the close of the relevant quarter Combined levy that comprises payments for the second and third month of a relevant quar ter 21st day of the month following the close of the relevant quarter Combined levy that comprises payments for the first, sec ond, and third month of a rele vant quarter (regardless of the amount) 21st day of the month following the close of the relevant quarter 6 Reprinted as at 12 December 2012 Commodity Levies (Arable Crops) Order 2012 cl 13 (3) 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 21st day of the month following the close of the relevant quarter. (4) In this clause, relevant quartermeans (as applicable) the fol lowing dates: (a) 1 January to 31 March: (b) 1 April to 30 June: (c) 1 July to 30 September: (d) 1 October to 31 December. 9 Penalty for late payment If any amount of levy has not been paid by the close of the latest date for payment, 5% of the amount of the unpaid levy (excluding additional levies owing under this clause) must be paid to FAR in addition to the amount otherwise payable. Rate of levy 10 Levy calculation The levy payable in a levy year is to be calculated on the basis of the selling price of the arable crops. 11 Levy may be set at different rates The levy may be set at different rates for different classes of arable crops. 12 Maximum levy rate The maximum rate of the levy is 1.5% of the selling price. 13 Fixing of levy rate (1) For the first levy year, the levy on arable crops is 0.8% of the selling price. (2) For each later levy year, FAR must fix the levy rate or rates before the start of the levy year in accordance with its decision making rules. (3) 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. 7 cl 14 Commodity Levies (Arable Crops) Order 2012 Reprinted as at 12 December 2012 14 Notification of levy rate As soon as practicable after fixing a levy rate for a levy year, FAR must notify the rate— (a) in its newsletter to growers and collection agents; and (b) in the Gazette; and (c) on its Internet site. Expenditure of levy money 15 Levy money to be spent by FAR FAR must— (a) spend all the levy money paid to it; and (b) invest all levy money until it is spent. 16 Purposes for which levy money may be spent (1) FAR may spend levy money for all or any of the following purposes relating to arable crops: (a) research and development: (b) education and training: (c) collection, collation, and publishing of information: (d) day-to-day administration of FAR. (2) FAR must not spend levy money on commercial or trading activities. 17 Consultation on spending levy money (1) FAR must consult growers on how it proposes to spend levy money. (2) FAR may use the following methods to consult growers: (a) discussions with local arable research groups and grower research committees: (b) annual meetings, seminars, and field days. Record-keeping requirements and confidentiality of information 18 Records (1) A grower who sells arable crops must, in each levy year, keep records of— (a) each quantity of arable crops sold; and (b) the price paid for each quantity of arable crops; and 8 Reprinted as at 12 December 2012 Commodity Levies (Arable Crops) Order 2012 cl 19 (c) the name and address of the buyer of each quantity of arable crops. (2) A grower who assigns any quantity of arable crops for use within the grower’s farming operation or processes the arable crops before sale must, in each levy year, keep records of— (a) the quantity of arable crops assigned for use or pro cessed (as the case may be); and (b) in the case of arable crops assigned for use within the grower’s farming operation, the purpose that the quan tity of arable crops was assigned for. (3) A collection agent must, in each levy year, keep records of— (a) each quantity of arable crops sold by a grower to the collection agent; and (b) the price paid for each quantity of arable crops; and (c) the name and address of the grower; and (d) the amount of levy paid to FAR for each quantity of arable crops. (4) FAR must, in each levy year, keep records of— (a) the amount of every levy paid to it; and (b) the date on which the levy was received; and (c) the person who paid the levy; and (d) how (if at all) amounts of levy were invested; and (e) how and when amounts of levy were spent. (5) The records required by this clause must be kept for at least 2 years after the levy year to which the records relate. 19 Confidentiality of information (1) No officer or employee of FAR, or any person involved in collecting levy money, may disclose (except to an officer or employee of FAR) any information obtained— (a) under or because of this order; or (b) under the Act in relation to this order. (2) Subclause (1) does not affect or prevent— (a) the production of records or accounts under section 17(1) of the Act; or (b) the production of any statement under section 25 of the Act; or (c) the giving of evidence in any legal proceedings taken— 9 http://www.legislation.govt.nz/pdflink.aspx?id=DLM227345 http://www.legislation.govt.nz/pdflink.aspx?id=DLM227345 http://www.legislation.govt.nz/pdflink.aspx?id=DLM227355 cl 20 Commodity Levies (Arable Crops) Order 2012 Reprinted as at 12 December 2012 (i) under or in relation to this order; or (ii) in relation to this order, under or in relation to the Act. (3) Subclause (1) does not prevent FAR from disclosing or using any information— (a) for statistical or research purposes, if the information is in a form that does not identify any individual; or (b) for the purposes of invoicing or collecting the levy; or (c) with the consent of every identifiable person to whom it relates; or (d) as required by law. Miscellaneous 20 Returns (1) FAR may request, in writing, from each grower and collection agent any information that FAR reasonably requires for the purposes of determining the amount of levy payable by the grower or collection agent. (2) Each grower and collection agent must, as soon as is reason ably practicable after receiving a request from FAR, supply FAR with a written return of the information requested. 21 Conscientious objectors (1) A grower or collection agent who objects on conscientious or religious grounds to the manner of recovery of levy money by FAR may pay the amount concerned to the Director-General of the Ministry for Primary Industries. (2) The Director-General must pay the amount to FAR. 22 Remuneration of persons conducting compliance audit A person appointed as an auditor under section 15 of the Act must be remunerated by FAR at a rate determined by the Min ister for Primary Industries after consultation with FAR. Mediation of disputes 23 Appointment of mediators (1) This clause applies to a dispute concerning— 10 http://www.legislation.govt.nz/pdflink.aspx?id=DLM227341 Reprinted as at 12 December 2012 Commodity Levies (Arable Crops) Order 2012 cl 26 (a) whether or not any person is required to pay the levy; or (b) the amount of levy payable. (2) A party to the dispute may ask the President of the Arbitra tors’ and Mediators’ Institute of New Zealand Incorporated to appoint a person to resolve the dispute by mediation. (3) If asked, the President, or a person authorised by the President, may appoint a person to resolve the dispute by mediation. (4) The mediator’s appointment ends if— (a) the parties to the dispute resolve it by agreement; or (b) the mediator resolves the dispute under clause 30. 24 Remuneration of mediators (1) A mediator is to be paid remuneration (by way of fees and allowances) as agreed by the parties to the dispute. (2) If the parties to a dispute cannot agree on a mediator’s remu neration, the President of the Arbitrators’ and Mediators’ In stitute of New Zealand Incorporated, or a person authorised by the President, must— (a) fix an amount or several amounts to be paid to the me diator as remuneration; and (b) specify the amount (if any) that each party must pay. (3) Each party must pay to the mediator the amount or amounts fixed and specified under subclause (2). 25 Conferences under control of mediator A mediator must— (a) organise the date, time, and place for each conference to be held by the mediator; and (b) notify the parties of the matters specified in paragraph (a) by post or email; and (c) preside at the conference. 26 Conference to be held in private Subject to clause 27, only the parties to a dispute and the me diator may attend a conference organised by the mediator. 11 cl 27 Commodity Levies (Arable Crops) Order 2012 Reprinted as at 12 December 2012 27 Representatives A mediator may allow a representative of a party to a dispute to attend a conference with the mediator if the mediator is sat isfied that it is appropriate to do so in all the circumstances. 28 Right to be heard The following persons may be heard at a conference with a mediator: (a) each party to the dispute; and (b) each representative of a party allowed by the mediator to attend the conference. 29 Evidence (1) A mediator may hear and take into account any relevant evi dence or information, whether or not it would normally be ad missible in a court of law. (2) A mediator may, on the mediator’s own initiative,— (a) seek and receive any evidence that the mediator thinks desirable to resolve the dispute; and (b) make any investigations and inquiries that the mediator thinks desirable to resolve the dispute. (3) A mediator may require any person giving evidence at a con ference of the parties to a dispute to verify the evidence by statutory declaration. 30 Mediator may resolve dispute in certain cases (1) A mediator may resolve a dispute for the parties if— (a) the mediator has organised and presided at a conference of the parties, but the dispute has not been resolved; or (b) the mediator believes that the parties are unlikely to re solve the dispute, whether or not they confer directly. (2) A mediator who resolves a dispute under subclause (1) must give each of the parties written notice of the mediator’s deci sion and the reasons for that decision. (3) The parties must comply with the mediator’s decision. 31 Cost of mediation Each party must pay its own costs in relation to the mediation. 12 Reprinted as at 12 December 2012 Commodity Levies (Arable Crops) Order 2012 cl 33 32 Appeal to District Court (1) A party to a dispute who is dissatisfied with the mediator’s decision under clause 30may appeal to a District Court against the decision. (2) The appeal must be brought by the filing of a notice of ap peal— (a) within 28 days of the making of the decision concerned; or (b) within any longer time 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 (b) notify the appellant and the other parties to the dispute; and (c) serve a copy of the notice of appeal on every other party to the dispute. (4) Every party to the dispute may appear and be heard at the hear ing of the appeal. (5) The District Court may confirm, vary, or reverse the medi ator’s decision. (6) The filing of a notice of appeal does not operate as a stay of any process for the enforcement of the mediator’s decision. Revocation 33 Revocation (1) The Commodity Levies (Arable Crops) Order 2006 (SR 2006/205) is revoked. (2) Despite subclause (1), amounts of levy that became payable to FAR before the commencement of this order under the Com modity Levies (Arable Crops) Order 2006 continue to be due and payable as if that order had not been revoked. Rebecca Kitteridge, Clerk of the Executive Council. 13 http://www.legislation.govt.nz/pdflink.aspx?id=DLM398574 http://www.legislation.govt.nz/pdflink.aspx?id=DLM398574 http://www.legislation.govt.nz/pdflink.aspx?id=DLM398574 Explanatory note Commodity Levies (Arable Crops) Order 2012 Reprinted as at 12 December 2012 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 31 July 2012, revokes and replaces the Commodity Levies (Arable Crops) Order 2006. This order imposes a levy on all arable crops (except maize grain, maize silage, and cereal silage, which are levied under separate orders) grown in New Zealand for sale or to be used within the grower’s farming operation. The levy is payable to the Foundation for Arable Research Incorporated. Unless earlier revoked, this order expires 6 years after it is made by virtue of section 13(1) of the Commodity Levies Act 1990. Issued under the authority of the Acts and Regulations Publication Act 1989. Date of notification in Gazette: 3 July 2012. 14 http://www.legislation.govt.nz/pdflink.aspx?id=DLM398574 http://www.legislation.govt.nz/pdflink.aspx?id=DLM227338 http://www.legislation.govt.nz/pdflink.aspx?id=DLM195097 Reprinted as at 12 December 2012 Commodity Levies (Arable Crops) Order 2012 Notes Contents 1 General 2 Status of reprints 3 How reprints are prepared 4 Changes made under section 17C of the Acts and Regulations Publication Act 1989 5 List of amendments incorporated in this reprint (most recent first) Notes 1 General This is a reprint of the Commodity Levies (Arable Crops) Order 2012. The reprint incorporates all the amendments to the order as at 12 December 2012, as specified in the list of amendments at the end of these notes. Relevant provisions of any amending enactments that contain transitional, savings, or application provisions that cannot be compiled in the reprint are also included, after the principal enactment, in chronological order. For more information, see http://www.pco.parliament.govt.nz/reprints/. 2 Status of reprints Under section 16D of the Acts and Regulations Publication Act 1989, reprints are presumed to correctly state, as at the date of the reprint, the law enacted by the principal enactment and by the amendments to that enactment. This presumption applies even though editorial changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in the reprint. This presumption may be rebutted by producing the official volumes of statutes or statutory regulations in which the prin cipal enactment and its amendments are contained. 3 How reprints are prepared A number of editorial conventions are followed in the prep aration of reprints. For example, the enacting words are not included in Acts, and provisions that are repealed or revoked 15 http://www.pco.parliament.govt.nz/reprints/ http://www.legislation.govt.nz/pdflink.aspx?id=DLM195439 http://www.legislation.govt.nz/pdflink.aspx?id=DLM195466 http://www.legislation.govt.nz/pdflink.aspx?id=DLM195466 Notes Commodity Levies (Arable Crops) Order 2012 Reprinted as at 12 December 2012 are omitted. For a detailed list of the editorial conventions, see http://www.pco.parliament.govt.nz/editorial-conventions/ or Part 8 of the Tables of New Zealand Acts and Ordinances and Statutory Regulations and Deemed Regulations in Force. 4 Changes made under section 17C of the Acts and Regulations Publication Act 1989 Section 17C of the Acts and Regulations Publication Act 1989 authorises the making of editorial changes in a reprint as set out in sections 17D and 17E of that Act so that, to the extent permitted, the format and style of the reprinted enactment is consistent with current legislative drafting practice. Changes that would alter the effect of the legislation are not permitted. A new format of legislation was introduced on 1 January 2000. Changes to legislative drafting style have also beenmade since 1997, and are ongoing. To the extent permitted by section 17C of the Acts and Regulations Publication Act 1989, all legisla tion reprinted after 1 January 2000 is in the new format for legislation and reflects current drafting practice at the time of the reprint. In outline, the editorial changes made in reprints under the au thority of section 17C of the Acts and Regulations Publication Act 1989 are set out below, and they have been applied, where relevant, in the preparation of this reprint: • omission of unnecessary referential words (such as “of this section” and “of this Act”) • typeface and type size (Times Roman, generally in 11.5 point) • layout of provisions, including: • indentation • position of section headings (eg, the number and heading now appear above the section) • format of definitions (eg, the defined term now appears in bold type, without quotation marks) • format of dates (eg, a date formerly expressed as “the 1st day of January 1999” is now expressed as “1 January 1999”) 16 http://www.pco.parliament.govt.nz/editorial-conventions/ http://www.legislation.govt.nz/pdflink.aspx?id=DLM195466 http://www.legislation.govt.nz/pdflink.aspx?id=DLM195468 http://www.legislation.govt.nz/pdflink.aspx?id=DLM195470 http://www.legislation.govt.nz/pdflink.aspx?id=DLM195466 http://www.legislation.govt.nz/pdflink.aspx?id=DLM195466 Reprinted as at 12 December 2012 Commodity Levies (Arable Crops) Order 2012 Notes • position of the date of assent (it now appears on the front page of each Act) • punctuation (eg, colons are not used after definitions) • Parts numbered with roman numerals are replaced with arabic numerals, and all cross-references are changed accordingly • case and appearance of letters and words, including: • format of headings (eg, headings where each word formerly appeared with an initial cap ital letter followed by small capital letters are amended so that the heading appears in bold, with only the first word (and any proper nouns) appearing with an initial capital letter) • small capital letters in section and subsection ref erences are now capital letters • schedules are renumbered (eg, Schedule 1 replaces First Schedule), and all cross-references are changed accord ingly • running heads (the information that appears at the top of each page) • format of two-column schedules of consequential amendments, and schedules of repeals (eg, they are rearranged into alphabetical order, rather than chrono logical). 5 List of amendments incorporated in this reprint (most recent first) Subordinate Legislation (Confirmation and Validation) Act 2012 (2012 No 97): section 8(d) 12 Wellington, New Zealand: Published under the authority of the New Zealand Government—2012 17 http://www.legislation.govt.nz/pdflink.aspx?id=DLM4691716