Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698752011928.pdf (New Zealand)
Reprint as at 7 July 2010 Commodity Levies (Wool) Order 2004 (SR 2004/92) Commodity Levies (Wool) Order 2004: section 13(1) of the Commodity Levies Act 1990 (1990 No 127).
revoked, on 19 April 2010, by Silvia Cartwright, Governor-General Order in Council At Wellington this 19th day of April 2004 Present: The Right Hon Helen Clark presiding in Council Pursuant to section 4 of the Commodity Levies Act 1990, Her Ex- cellency the Governor-General, acting on the advice and with the consent of the Executive Council, makes the following order.

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 of Agriculture and Forestry.
1 Commodity Levies (Wool) Order 2004 Reprinted as at 7 July 2010 Contents Title Commencement Interpretation Levy imposed Responsibility for payment of levy Sheep farmer primarily responsible for paying levy Collection agent to pay levy on wool and recover it from sheep farmer Determination of levy by company Basis of calculation of levy Returns must be supplied to company Levy may be fixed at different rates Maximum rate of levy Company must fix actual rate of levy Rate if no rate fixed before beginning of levy year Notification of levy rate Payment of levy When levy payable Demands for estimated amounts of levy money Penalty for late payment Refunds Expenditure of levy money Company or subsidiary must spend levy money Purposes for which levy money may be spent Recordkeeping requirements and confidentiality of information Records Confidentiality of information Miscellaneous Conscientious objectors Remuneration of persons conducting compliance audits Mediation in case of dispute Appointment of mediators Remuneration of mediators Time and place of conference Conference to be held in private Page Reprinted as at 7 July 2010 Commodity Levies (Wool) Order 2004 28 29 30 31 32 1 2 3 cl 3 13 13 13 14 14 Representatives Right to be heard Evidence Mediator may resolve dispute in certain cases Appeal to District Court Order Title This order is the Commodity Levies (Wool) Order 2004.
Commencement This order comes into force on 1 July 2004.
Interpretation In this order, unless the context otherwise requires,— assessed wool pull means,— (a) for wool on sheep slaughtered at licensed premises, the weight of the wool on the sheep as estimated by the operator of the licensed premises before slaughter and set out on the operator’s invoice; or for wool on skin, the weight of the wool as estimated by the purchaser at the time the skin is purchased collection agent means any of the following persons: (a) (b) a person whose business is, or includes, processing or exporting wool or manufacturing woollen goods: a wool or skin buyer, including a meat processing or meat exporting company: a wool broker or wool exchange operator who receives wool directly from a sheep farmer or an organisation that is not a collection agent for selling, processing, or exporting (b) (c) commercial purposes include sale, processing, and export company means the company that is known on the com- mencement of this order as Meat and Wool New Zealand Limited dags means wool containing at least 60% solid material (by weight), such as dried mud, faeces, or other impurities 3 cl 3 Commodity Levies (Wool) Order 2004 Reprinted as at 7 July 2010 Director-General means the chief executive of the depart- ment for the time being responsible for the administration of this order levy means the levy imposed by clause 4 levy money means money paid or payable under this order as levy levy year — (a) means a period of 12 months that begins on 1 October (b) and ends on 30 September; and includes the period that begins on 1 July 2004 and ends on 30 September 2005 licensed premises means— (a) a licensed abattoir or licensed export slaughterhouse (within the meaning of the Meat Act 1981): the premises of an animal product business within the meaning of the Animal Products Act 1999 in which livestock are slaughtered under a risk management pro- gramme registered under Part 2 of that Act or a regu- lated control scheme made under Part 3 of that Act (b) mediator means a person appointed under clause 24(2);
 and, in relation to a dispute, means a mediator appointed to resolve it processing includes— (a) for shorn wool and wool on skins other than dags, blend- ing, carbonising, carding, combing, fellmongering, felt- ing, knitting, needle-punching, scouring, sliping, sliver- knitting, spinning, tanning, tufting, washing, and weav- ing; and for dags, crushing (b) sheep farmer means a person who is in the business of farm- ing sheep and growing wool for commercial purposes, whether or not in conjunction with another business shorn wool includes wool that is removed from a dead sheep wool means the wool of sheep and includes shorn wool, wool on sheep at slaughter, and dags wool on sheep at slaughter includes wool on skins wool on skins includes wool removed with the skin from sheep slaughtered on a farm.
4 Reprinted as at 7 July 2010 Commodity Levies (Wool) Order 2004 cl 6 Levy imposed 4 (1) A levy is imposed on all wool produced in New Zealand by sheep farmers and used for commercial purposes.

The levy is payable to the company.

(2) Responsibility for payment of levy 5 Sheep farmer primarily responsible for paying levy (1) A sheep farmer is primarily responsible for paying the levy.

(2) No sheep farmer is exempt from paying the levy.
6 Collection agent to pay levy on wool and recover it from sheep farmer (1) A collection agent who receives wool from a sheep farmer (except through another collection agent)— (a) must pay the levy on the wool (and any goods and ser- vices tax payable in respect of it); and (b) may recover the levy (and any goods and services tax paid in respect of it) from the sheep farmer— (i) by deducting the amount of the levy from the payment made to the sheep farmer for the wool, if the collection agent buys the wool from the farmer; or by recovering the amount of the levy as a debt due from the sheep farmer; if the collection agent sells, processes, or exports wool on the farmer’s behalf.
(ii) (2) If subclause (1)(b)(i) applies, the collection agent must provide the sheep farmer with information regarding the amount of levy deducted.

(3) A collection agent may charge a collection fee of not more than 16 cents per tonne of wool on which the levy is collected (exclusive of goods and services tax) plus the goods and ser- vices tax payable on the fee by deducting the amount of the fee before paying the levy to the company.
5 cl 7 7 (1) Commodity Levies (Wool) Order 2004 Reprinted as at 7 July 2010 Determination of levy by company Basis of calculation of levy The levy is to be calculated on the basis of,— (a) (b) for shorn wool, the quantity of wool sold, processed, or exported; and for wool on sheep at slaughter, the assessed wool pull; and for dags, the quantity of dags sold.

(2) No wool is to be levied more than once.


(c) 8 (1) (2) 9 Returns must be supplied to company Every collection agent must supply to the company, in a form of return specified by the company, any information that the company reasonably requires including— (a) the category and quantity of wool purchased by the agent or sold, processed, or exported by the agent on the sheep farmer’s behalf; and (b) the amount paid for the wool; and the collection fee.
(c) Returns must be supplied,— (a) in the case of wool sold at auction, within 18 days after the auction; and in any other case, within 18 days after the end of the month in which the payments to which the return relates are due.

(b) Levy may be fixed at different rates A different rate of levy may be fixed for— (a) (b) wool on sheep at slaughter; and (c) shorn wool; and dags.
10 Maximum rate of levy The maximum rate of the levy before deduction of any costs and charges is (exclusive of goods and services tax)— (a) for shorn wool, 6 cents per kilogram of wool sold, pro- cessed, or exported; and 6 Reprinted as at 7 July 2010 Commodity Levies (Wool) Order 2004 cl 14 (b) (c) for wool on sheep at slaughter, 6 cents per kilogram of assessed wool pull; and for dags, 6 cents per kilogram of dags sold.
11 12 13 Company must fix actual rate of levy The company must fix the actual rates of the levy— (a) for the levy year beginning on 1 July 2004, by any law- ful means: for any subsequent levy year, in accordance with its constitution and after consulting sheep farmers on the rate of the levy at an annual round of farmer meetings.
(b) Rate if no rate fixed before beginning of levy year If the company does not fix the actual rate of levy before the beginning of a levy year, the levy for that year is payable at the rate last fixed under clause 11.

Notification of levy rate As soon as practicable after the rate of levy for a levy year has been fixed, the company must notify it— (a) (b) in the Gazette; and in a publication sent to all levy payers known to the company; and by direct mail to all collection agents known to the com- pany.
(c) Payment of levy 14 When levy payable (1) The due date for payment of the levy to the company is the earlier of— (a) the date that the wool is sold by a sheep farmer to, or through, a collection agent: the date that the wool is received by a collection agent for processing: the date that the wool is exported from New Zealand by a sheep farmer or collection agent.
(b) (c) 7 cl 15 Commodity Levies (Wool) Order 2004 Reprinted as at 7 July 2010 (2) (3) 15 (1) The latest date for payment of the levy is 18 days after the last day of the month in which the levy falls due or, in the case of wool sold at auction, 18 days after the auction.

Clause 15(4) overrides subclause (2) if a demand for an esti- mated amount of levy is made.
(b) Demands for estimated amounts of levy money The company may estimate the levy money payable and pro- vide a levy demand for that estimated amount if— (a) a return has not been supplied within the time specified in clause 8(2); or the company is not satisfied that the information con- tained in a return is complete and correct.
(2) A collection agent who receives a demand under subclause (1) may dispute the estimated amount demanded within 10 days of the demand being made; however, this applies only to the initial demand and not to a substitute demand made under subclause (3)(c)(i).
(3) Within 15 days of receiving a notice of dispute, the company must— (a) (b) (c) consider the matters raised in it; and undertake any audit of the operations of the collection agent concerned that the company thinks appropriate and the collection agent allows; and by written notice to the collection agent— (i) withdraw the demand, and substitute another for it; or (ii) withdraw the demand, and indicate that no other (iii) demand will be substituted for it; or confirm the demand.
The latest date for payment of the levy is,— (a) 18 days after the demand is made or any longer period that the company allows, unless the collection agent has, within those 18 days, disputed the estimate under subclause (2) or clause 24; or if the estimate has been disputed under subclause (2) or clause 24, within 18 days after the demand is confirmed or substituted.
(b) (4) 8 Reprinted as at 7 July 2010 Commodity Levies (Wool) Order 2004 cl 19 16 17 (1) Penalty for late payment If any levy money (or goods and services tax payable on that money) has not been paid on or before the latest date for pay- ment, the company may charge to the collection agent an addi- tional amount of up to 10% of the amount unpaid at that date.
Refunds The company must refund levy money found to have been overpaid or paid in error to the appropriate person unless that person has already received reimbursement of the amount.
(2) However, before paying a refund under subclause (1), the com- pany may— (a) require the person to be refunded to provide the com- pany with the relevant levy returns and any other infor- mation justifying the refund and allowing the company to determine or check the amount of the refund; and verify the returns and any information provided under paragraph (a) in any way it thinks fit.
(b) 18 19 (1) Expenditure of levy money Company or subsidiary must spend levy money The company or a subsidiary of the company must spend or (pending expenditure) invest all levy money paid to it.
Purposes for which levy money may be spent The company or a subsidiary of the company may spend levy money for the following purposes relating to the wool indus- try: (a) research including production related research, genetic research, research addressing new market threats, re- search into differentiated fibres and new uses for wool, environmental research, and animal welfare research: the supply of technical advice to users of New Zealand wool: information collection and transfer: skills development and education, including workforce development: (b) (c) (d) 9 cl 20 Commodity Levies (Wool) Order 2004 Reprinted as at 7 July 2010 (f) (e) crisis management, particularly relating to animal health: trade access, industry representation and improving the profile of the industry: the day-to-day administration of the company.
(g) The company must consult sheep farmers on how it proposes to spend levy money at an annual round of farmer meetings in accordance with its constitution held before each levy year.

The company must not spend any levy money on commercial or trading activities.

Subclause (2) does not apply in respect of the levy year begin- ning on 1 July 2004.
Recordkeeping requirements and confidentiality of information Records Every sheep farmer who grows wool that is used for commer- cial purposes must, in each levy year, keep records of— (a) the name and address of each person to whom wool was sold by the sheep farmer or by whom it was received for sale, processing, or export on behalf of the sheep farmer; and the quantity of wool (in kilograms) sold, processed, or exported by or on behalf of the farmer and the dates on which the wool was sold by the farmer or sold, pro- cessed, or exported by or on behalf of the farmer.
Every collection agent must, in each levy year, keep records of— (a) (b) the name and address of each sheep farmer from whom wool was bought or on whose behalf wool was sold, processed, or exported; and the quantity of wool (in kilograms) bought from each sheep farmer, or sold, processed, or exported on behalf of the sheep farmer and the dates on which it was sold, processed, or exported (as applicable); and the amount of levy collected from each sheep farmer and paid to the company and the date on which it was collected.
(b) (c) (2) (3) (4) 20 (1) (2) 10 Reprinted as at 7 July 2010 Commodity Levies (Wool) Order 2004 cl 21 (3) (4) The company must, in each levy year, keep records of— each amount of levy money paid to it; and (a) the name and address of each sheep farmer or collection (b) agent who paid each amount of levy money and the date on which it was received; and how levy money was spent or invested.
(c) The records required by this clause must be retained for at least 2 years after the end of the levy year to which they relate.
Confidentiality of information 21 (1) No officer or employee of the company or a collection agent or any other person who gathers information may disclose (ex- cept to some other officer or employee of the company or col- lection agent or other person) any information obtained— (a) (b) under or because of this order; or under the Commodity Levies Act 1990 in relation to this order.
(2) (3) Subclause (1) does not affect or prevent— (a) the production of records or accounts under section 17(1) of the Commodity Levies Act 1990; or the production of any statement under section 25 of the Commodity Levies Act 1990; or the giving of evidence in any legal proceedings taken— (i) (ii) under or in relation to this order; or in relation to this order, under or in relation to the Commodity Levies Act 1990.
(b) (c) Subclause (1) does not prevent the company or a collection agent or other person from— (a) disclosing or using any information (not being informa- tion relating to an identifiable person) for statistical or research purposes; or disclosing or using any information for the purposes of invoicing and collecting the levy; or disclosing or using any information with the consent of every identifiable person to whom it relates; or disclosing or using any information as required by law.
(b) (c) (d) 11 cl 22 Commodity Levies (Wool) Order 2004 Reprinted as at 7 July 2010 Miscellaneous Conscientious objectors 22 (1) A sheep farmer or collection agent who objects on conscien- tious or religious grounds to the manner of recovery by the company of an amount of levy money may pay the amount concerned to the Director-General.

The Director-General must pay the amount to the company.
(2) 23 24 (1) Remuneration of persons conducting compliance audits A person appointed as an auditor under section 15 of the Com- modity Levies Act 1990 must be remunerated by the company at a rate determined by the Minister of Agriculture after con- sultation with the company.
Mediation in case of dispute Appointment of mediators This clause applies to any dispute about— (a) (b) whether or not any person is required to pay the levy; or the amount of levy payable, including a dispute about a demand for an estimated amount under clause 15.
(2) Any party to the dispute may ask the President of the New Zealand Institute of Chartered Accountants to appoint a per- son to resolve the dispute by mediation; and, in that case, the President (or a person authorised by the President to do so) may appoint a person to resolve the dispute by mediation.

The mediator’s appointment ends if— the parties to the dispute resolve it by agreement; or (a) (b) the mediator resolves the dispute under clause 31.
Clause 24(2): amended, on 7 July 2010, by section 11 of the New Zealand Institute of Chartered Accountants Amendment Act 2010 (2010 No 74).

(3) Remuneration of mediators 25 (1) A mediator must be paid the remuneration (by way of fees and allowances) agreed to by the parties to the dispute.
If the parties to a dispute cannot agree on a mediator’s remu- neration, the President of the New Zealand Institute of Char- tered Accountants (or a person authorised by the President to do so) must— (2) 12 Reprinted as at 7 July 2010 (a) Commodity Levies (Wool) Order 2004 cl 30 fix an amount or several amounts to be paid to the me- diator as remuneration; and specify the amount (if any) that each party is to pay.
(b) Each party must pay to the mediator the amount fixed by the President (or authorised person) and specified as an amount to be paid by that party.

Clause 25(2): amended, on 7 July 2010, by section 11 of the New Zealand Institute of Chartered Accountants Amendment Act 2010 (2010 No 74).

Time and place of conference Every conference organised by a mediator of the parties to a dispute is to be held on a day, and at a time and place, fixed by the mediator and notified in writing to the parties.
Conference to be held in private Only the parties to a dispute and the mediator may attend a conference organised by the mediator.

Representatives If satisfied that in all the circumstances it is appropriate to do so, a mediator may allow a representative of any party to a dispute to attend a conference of the parties organised by the mediator.
Right to be heard Every party to a dispute, and every representative of a party allowed by the mediator to attend a conference of the parties organised by a mediator, may be heard at the conference.

(3) 26 27 28 29 Evidence 30 (1) A mediator may hear and take into account any relevant evi- dence or information, whether or not it would be admissible in a court of law.
(2) A mediator may, on the mediator’s own initiative, seek and re- ceive any evidence, and make any investigations and inquiries, that the mediator thinks desirable to resolve a dispute.

13 cl 31 Commodity Levies (Wool) Order 2004 Reprinted as at 7 July 2010 (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.
31 Mediator may resolve dispute in certain cases (1) A mediator may resolve a dispute for the parties if— (a) (b) 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 re- solve the dispute, whether or not they confer directly.

(2) (3) If subclause (1) applies, the mediator must give each of the parties written notice of the mediator’s decision and the rea- sons for the decision.
The parties must comply with the decision of the mediator.

Appeal to District Court 32 (1) A party to a dispute who is dissatisfied with the decision made by a mediator under clause 31 may appeal to a District Court against the decision.

The appeal must be brought by the filing of a notice of appeal within 28 days after the making of the decision concerned, or within any longer time a District Court Judge allows.
The Registrar of the court must— (a) (3) (2) fix the 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.

(b) (4) Every party may appear and be heard at the hearing of the appeal.

(5) On hearing the appeal, the court may confirm, vary, or reverse (6) the decision appealed against.
The filing of a notice of appeal does not operate as a stay of any process for the enforcement of the decision appealed against.

14 Reprinted as at 7 July 2010 Commodity Levies (Wool) Order 2004 Diane Morcom, Clerk of the Executive Council.

Issued under the authority of the Acts and Regulations Publication Act 1989.

Date of notification in Gazette: 22 April 2004.


15 Notes Commodity Levies (Wool) Order 2004 Reprinted as at 7 July 2010 Contents 1 2 3 4 General Status of reprints How reprints are prepared Changes made under section 17C of the Acts and Regulations Publication Act 1989 List of amendments incorporated in this reprint (most recent first) General This is a reprint of the Commodity Levies (Wool) Order 2004.
The reprint incorporates all the amendments to the order as at 7 July 2010, 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/.
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.

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 5 Notes 1 2 3 16 Reprinted as at 7 July 2010 Commodity Levies (Wool) Order 2004 Notes 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 been made 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”) 17 • • • • Notes Commodity Levies (Wool) Order 2004 Reprinted as at 7 July 2010 • • • • • • • 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).
List of amendments incorporated in this reprint (most recent first) New Zealand Institute of Chartered Accountants Amendment Act 2010 (2010 No 74): section 11 Commodity Levies Act 1990 (1990 No 127): section 13(1) Wellington, New Zealand: Published under the authority of the New Zealand Government—2010 5 12 18