Wheat Industry Research Levies Act 1989

1: Short Title and commencement
1: This Act may be cited as the Wheat Industry Research Levies Act 1989.
2: This Act shall come into force on 1 September 1989.
2: Interpretation
In this Act, unless the context otherwise requires,— auditor the Companies Act 1993 Bakers Association Baking Industry Research Trust Account section 17(3) Committee section 28 document section 2(1) feed manufacturer financial year flour Flourmillers Association Flourmilling Industry Research Trust Account section 17(2) grain merchant importer section 5(1) Industry Association
a: United Wheatgrowers:
b: the Flourmillers Association:
c: the Bakers Association Minister purchaser of wheat referendum section 9 Research Trust Account section 17 United Wheatgrowers Companies Act 1933 Wheatgrowing Industry Research Trust Account section 17(1) working day
a: a Saturday, a Sunday, Waitangi Day, Good Friday, Easter Monday, Anzac Day, the Sovereign’s birthday, Te Rā Aro ki a Matariki/Matariki Observance Day, and Labour Day; and
ab: if Waitangi Day or Anzac Day falls on a Saturday or a Sunday, the following Monday; and
b: a day in the period beginning with 25 December in any year and ending with 15 January in the following year. 1974 No 5 s 2 1981 No 106 s 2 Section 2 auditor amended 1 July 1994 section 2 Company Law Reform (Transitional Provisions) Act 1994 Section 2 importer substituted 1 October 1996 section 289(1) Customs and Excise Act 1996 Section 2 importer amended 1 October 2018 section 443(3) Customs and Excise Act 2018 Section 2 working day replaced 12 April 2022 wehenga 7 Te Ture mō te Hararei Tūmatanui o te Kāhui o Matariki 2022 section 7 Te Kāhui o Matariki Public Holiday Act 2022 Section 2 working day inserted 1 January 2014 section 8 Holidays (Full Recognition of Waitangi Day and ANZAC Day) Amendment Act 2013
3: Act to bind the Crown
This Act binds the Crown. Wheat industry research levies
4: Levies for research purposes
1: Subject to the provisions of this Act, levies calculated in accordance with section 6
a: the producers of any wheat grown in New Zealand and sold or delivered to a flourmiller, grain merchant, feed manufacturer, or other purchaser of wheat:
b: persons carrying on business as flourmillers:
c: the purchasers or other persons taking delivery of flour or wheatmeal from a flourmill:
d: the purchasers or other persons taking delivery, from any importer of flour or wheatmeal, of flour or wheatmeal imported into New Zealand.
2: Where, in respect of any flour or wheatmeal imported into New Zealand, no levy would, apart from this subsection, be payable under subsection (1)﻿(d) because that flour or wheatmeal is imported into New Zealand by an importer for that importer's own use, that importer shall be deemed, for the purposes of this Act, to be a purchaser taking delivery of that flour or wheatmeal from an importer, and the levy imposed by subsection (1)﻿(d) shall be imposed on, and payable by, that importer accordingly. 1974 No 5 s 3(1)
5: No levy payable where flour or wheatmeal rejected by purchaser
1: No levy shall be payable, under section 4(1)﻿(a)
2: No levy shall be payable, under section 4(1)﻿(b) or (c)
3: No levy shall be payable, under section 4(1)﻿(d)
4: Where any wheat, flour, or wheatmeal is rejected by any person in any of the circumstances specified in subsection (1) or subsection (2) or subsection (3), and that wheat, flour, or wheatmeal is subsequently dealt with in circumstances in which a levy would be payable under section 4
6: Determination of rates of levies
1: Subject to subsection (2), the levy imposed by section 4(1)﻿(a)
2: No rate of levy shall be determined by United Wheatgrowers under subsection (1) except on the recommendation of the Electoral Committee of that company, and any such recommendation may be made only if it is supported by at least 75% of the persons present and voting at the meeting of the Electoral Committee at which the recommendation is considered.
3: Subject to sections 8 9 section 4(1)﻿(b)
4: Subject to sections 8 9 section 4(1)﻿(c)
5: Subject to section 9 section 4(1)﻿(d)
6: Any notice under this section may be in like manner amended or revoked at any time.
7: A notice, amendment, or revocation under this section—
a: is secondary legislation ( see Part 3
b: comes into force on a date specified in it, being not less than 28 days after the notice, amendment, or revocation is published under that Act. 1974 No 5 s 3(1) The following table is small in size and has 3 columns that are grouped under the heading Legislation Act 2019 requirements for secondary legislation made under this section. Legislation Act 2019 requirements for secondary legislation made under this section Publication The maker must publish it in the Gazette LA19 ss 73 74(1)﻿(a) cl 14 Presentation It is not required to be presented to the House of Representatives because a transitional exemption applies under Schedule 1 LA19 s 114 cl 32(1)﻿(a) Disallowance It may be disallowed by the House of Representatives LA19 ss 115 116 This note is not part of the Act. Section 6(6) inserted 28 October 2021 section 3 Secondary Legislation Act 2021 Section 6(7) inserted 28 October 2021 section 3 Secondary Legislation Act 2021
7: Computation of levies
The levies imposed by section 4
a: in respect of the levy payable by any producer of wheat, it shall be computed by reference to the quantity of wheat sold or delivered by that producer to any grain merchant, flourmiller, feed manufacturer, or other purchaser of wheat:
b: in respect of the levy payable by a flourmiller, it shall be computed by reference to the quantity of flour or wheatmeal delivered by the flourmiller from that flourmiller's flourmill:
c: in respect of the levy payable by a purchaser or other person taking delivery of flour or wheatmeal from a flourmill, it shall be computed by reference to the quantity of that flour or wheatmeal:
d: in respect of the levy payable by a purchaser or other person taking delivery of flour or wheatmeal imported into New Zealand, it shall be computed by reference to the quantity of that flour or wheatmeal. 1974 No 5 s 3(2)
8: Maximum rates of levies
The amount of the levies imposed by section 4
a: in the case of a flourmiller, $4 for every tonne of flour or wheatmeal delivered from the flourmill:
b: in the case of a purchaser or other person taking delivery of flour or wheatmeal from a flourmill, $4 for every tonne of that flour or wheatmeal. 1974 No 5 s 3(3) 1983 No 100 s 2(1)
9: Referendum on rates of certain levies
1: Where, in accordance with clauses 1 2 section 4
a: in the case of the levy imposed by paragraph (b) of that subsection, by the Flourmillers Association:
b: in the case of the levy imposed by paragraph (c) of that subsection, by the Bakers Association.
2: Where a referendum is required to be held with respect to the rate of any levy, that referendum shall be held in relation to the rate that is in force in respect of that levy on the date on which the demand for the referendum is made.
3: If a referendum rejects the rate of any levy, the following provisions shall apply:
a: the levy shall be deemed to be imposed at the rate of 0 cents for a period of 12 months beginning on the 28th day after the date on which the result of the referendum is published in the Gazette
b: no referendum shall be held with respect to that levy before the expiry of the period referred to in paragraph (a):
c: subject to the power conferred by section 6
4: Where a referendum is held under this Act in respect of any levy, and the rate of that levy is not rejected at that referendum, no demand for a referendum in respect of that levy shall be made before the expiry of the period of 12 months beginning on the date on which the demand for the first-mentioned referendum was made, unless the rate of that levy is increased during that period.
5: The provisions of the Schedule
10: Notification of rates of levies
Section 10 repealed 28 October 2021 section 3 Secondary Legislation Act 2021
11: Recovery of levies
All levies imposed by section 4
a: in the case of the levy imposed by section 4(1)﻿(a)
b: in the case of the levy imposed by section 4(1)﻿(b)
c: in the case of the levies imposed by paragraphs (c) and (d) of section 4(1) 1974 No 5 s 4(1)
12: Collection of levies
1: Every person (being a flourmiller, grain merchant, feed manufacturer, or other purchaser of wheat) who buys from a producer any wheat in respect of which a levy is payable under section 4(1)﻿(a)
2: The amount of any levy payable under section 4(1)﻿(c)
3: The amount of any levy payable under section 4(1)﻿(d)
4: On payment, by a flourmiller or an importer, of the amount of any levy on behalf of any other person, that flourmiller or importer shall be entitled to recover the amount of that levy from the person on whose behalf the levy was so paid, as a debt due to that flourmiller or importer, and may deduct the amount so paid from any money at any time owing by the flourmiller or importer to any such person. 1974 No 5 s 4(1)
13: Bakers Association may arrange for collection of levy by New Zealand Customs Service
1: The chief executive of the New Zealand Customs Service may from time to time, on behalf of the Crown, enter into an arrangement with the Bakers Association for the collection, by the New Zealand Customs Service, of the levy imposed by section 4(1)﻿(d)
2: Any arrangement under subsection (1) may be made on such terms and conditions as may be agreed between the chief executive of the New Zealand Customs Service and the Bakers Association. Section 13 substituted 1 October 1996 section 289(1) Customs and Excise Act 1996
14: New Zealand Customs Service to supply Bakers Association with information on imports of flour and wheatmeal
1: The New Zealand Customs Service shall, at the request of the Bakers Association, and on payment by the Bakers Association of such reasonable fee (if any) as the chief executive of the New Zealand Customs Service may determine, supply to the Bakers Association such information relating to the importation into New Zealand of flour and wheatmeal as is held by the New Zealand Customs Service and is necessary to enable the Bakers Association to collect the levy imposed by section 4(1)﻿(d)
2: No person shall communicate to any other person, except for the purpose of collecting or recovering the levy imposed by section 4(1)﻿(d)
3: Nothing in subsection (1) limits or affects the Official Information Act 1982 Section 14 substituted 1 October 1996 section 289(1) Customs and Excise Act 1996
15: Liability of producer to cease when levy deducted from purchase price
Where, pursuant to section 12(1) section 4(1)﻿(a)
a: fails to account to United Wheatgrowers for that levy; or
b: is unable to pay that levy to United Wheatgrowers, whether on account of insolvency or for any other reason. 1987 No 197 s 7
16: Invoice to be issued
1: Subject to subsection (4), where any person (being a flourmiller, grain merchant, feed manufacturer, or other purchaser of wheat, or an importer of flour or wheatmeal into New Zealand),—
a: pursuant to subsection (1) or subsection (4) of section 12
b: includes, in any account rendered to any other person,— the amount of any levy payable, under section 4
2: The following particulars shall be included in every invoice issued pursuant to subsection (1):
a: the name and address of the person issuing the invoice:
b: the name and address of the person to whom the invoice is issued:
c: the date on which the invoice is issued:
d: the quantity of wheat, flour, or wheatmeal to which the payment or account relates:
e: the total amount of the levy deducted from the payment or, as the case may require, included in the account.
3: Every person who issues any invoice required to be issued by subsection (1) shall retain a copy of that invoice for a period of not less than 5 years.
4: An invoice is not required to be issued under subsection (1) to any person if the information required to be included in any such invoice is included in a goods and services tax invoice supplied to that person by the person who would otherwise be required to issue the invoice. 1987 No 197 s 9
17: Research Trust Accounts
1: For the purposes of this Act, United Wheatgrowers shall establish at a bank an account to be known as the Wheatgrowing Industry Research Trust Account, and all levies imposed by section 4(1)﻿(a)
2: For the purposes of this Act, the Flourmillers Association shall establish at a bank an account to be known as the Flourmilling Industry Research Trust Account, and all levies imposed by section 4(1)﻿(b)
3: For the purposes of this Act, the Bakers Association shall establish at a bank an account to be known as the Baking Industry Research Trust Account, and all levies imposed by section 4(1)﻿(c) or (d)
4: All interest from time to time accruing from the investment of any levies collected pursuant to this Act and paid into a Research Trust Account shall be paid into that account, and section 21
5: The expenses involved in the administration of a Research Trust Account, including any expenses incurred in connection with the preparation and auditing of the accounts and statements of financial position section 25 section 26 1974 No 5 s 4(2) Section 17(5) amended 1 October 1997 section 6(1) Financial Reporting Amendment Act 1997
18: Investment of levies
Any money in a Research Trust Account that is not immediately required to be expended pursuant to section 21 Trusts Act 2019 Section 18 amended 30 January 2021 section 161 Trusts Act 2019
19: Collection fees
1: Any person authorised by United Wheatgrowers or the Flourmillers Association or the Bakers Association may deduct from any levies collected pursuant to section 12
2: Where agreement on the amount of the collection fee cannot be reached between an Industry Association and any person who collects levies pursuant to section 12
3: The fees and expenses of any arbitrator appointed pursuant to subsection (2) shall be paid out of the appropriate Research Trust Account. 1974 No 5 s 4(3)
20: Trust in relation to levies
Notwithstanding any rule of law to the contrary, but subject to section 19 section 12(1) or (2) or (3) section 11 section 17 1957 No 100 s 3(8A) 1978 No 133 s 2(2)
21: Expenditure of levies
1: The money received by United Wheatgrowers in respect of the levy imposed by section 4(1)﻿(a)
2: The money received by the Flourmillers Association in respect of the levy imposed by section 4(1)﻿(b)
3: The money received by the Bakers Association in respect of the levies imposed by section 4(1)﻿(c) and (d) 1974 No 5 s 5
22: Power to inspect documents and obtain information
1: Subject to subsection (3), for the purposes of ensuring that any levy imposed by section 4
a: require any person (being a flourmiller, grain merchant, feed manufacturer, or other purchaser of wheat, or an importer of flour or wheatmeal into New Zealand) to produce for inspection, within such reasonable period as the authorised person may specify, any document in the possession or under the control of that person, and may take copies of or extracts from any such document:
b: require any such person to furnish, within such reasonable period as the authorised person may specify, any information or particulars relevant to the collection of any levy payable under section 4
2: Every authorisation given under subsection (1) shall contain—
a: a reference to this section; and
b: the full name of the authorised person; and
c: a statement of the powers conferred on the authorised person by subsection (1).
3: No person shall be required, pursuant to any provision of subsection (1), to produce any document, or to furnish any information or particulars, if the production of that document, or the furnishing of that information or those particulars, as the case may require, would or could tend to incriminate that person, and that person shall be informed of that right before any person exercises the power conferred by any of the provisions of subsection (1) to require the production of any document, or the furnishing of any information or particulars.
4: Where, at the request of an Industry Association, any person authorised to do so exercises any of the powers conferred by paragraph (a) or paragraph (b) of subsection (1), the expenses incurred by that person in exercising any such power shall be met out of the appropriate Research Trust Account by that Industry Association. 1987 No 197 s 14
23: Report on exercise of powers to inspect documents and obtain information
Where any person authorised to do so exercises any of the powers conferred by paragraph (a) or paragraph (b) of section 22(1) 1987 No 197 s 15
24: Disclosure of information obtained pursuant to power to inspect documents and obtain information
1: Except in respect of a prosecution under this Act or an action for the recovery of any amount due under this Act, no person who exercises any of the powers conferred by paragraph (a) or paragraph (b) of section 22(1)
2: Notwithstanding anything in subsection (1), the provisions of the Official Information Act 1982 section 22(1) 1987 No 197 s 16
25: Auditing of Research Trust Accounts
1: At the end of each financial year, there shall be prepared in respect of each Research Trust Account an income and expenditure account showing the financial transactions relating to the account during that year, together with a statement of financial position
2: The income and expenditure accounts and statements of financial position
a: in respect of the Wheatgrowing Industry Research Trust Account, by United Wheatgrowers:
b: in respect of the Flourmilling Industry Research Trust Account, by the Flourmillers Association:
c: in respect of the Baking Industry Research Trust Account, by the Bakers Association.
3: As soon as practicable after the end of each financial year, each Industry Association shall submit the income and expenditure account and statement of financial position
4: On receiving the auditor's report on the statement of financial position statement of financial position Section 25(1) amended 1 October 1997 section 6(1) Financial Reporting Amendment Act 1997 Section 25(2) amended 1 October 1997 section 6(1) Financial Reporting Amendment Act 1997 Section 25(3) amended 1 October 1997 section 6(1) Financial Reporting Amendment Act 1997 Section 25(4) amended 1 October 1997 section 6(1) Financial Reporting Amendment Act 1997
26: Report on expenditure of levies
1: There shall be appended to every income and expenditure account prepared under section 25(1)
2: Every such report shall—
a: indicate the total amount paid out of the Research Trust Account during that financial year to fund research and other scientific work:
b: in relation to each research project or scientific work so funded,—
i: give details of the nature and purposes of that project or work; and
ii: indicate the total amount paid out of the Research Trust Account during that financial year to fund that project or work.
27: Copies of audited accounts,
statements of financial position
1: A copy of—
a: an auditor's report prepared under section 25(3)
b: the statement of financial position
c: the report appended to that account pursuant to section 26 shall be made available, by the Industry Association that is required by section 25 statement of financial position
2: Any fee charged under subsection (1) for a copy of any report, statement of financial position Section 27 heading amended 1 October 1997 section 6(1) Financial Reporting Amendment Act 1997 Section 27(1) amended 1 October 1997 section 6(1) Financial Reporting Amendment Act 1997 Section 27(1)﻿(b) amended 1 October 1997 section 6(1) Financial Reporting Amendment Act 1997 Section 27(2) amended 1 October 1997 section 6(1) Financial Reporting Amendment Act 1997 Wheatgrowing, Flourmilling, and Baking Research Liaison Committee
28: Wheatgrowing, Flourmilling, and Baking Research Liaison Committee
1: For the purposes of this Act there is hereby established a committee to be known as the Wheatgrowing, Flourmilling, and Baking Research Liaison Committee.
2: The Committee shall comprise—
a: 2 persons appointed by United Wheatgrowers to represent wheatgrowers:
b: 2 persons appointed by the Flourmillers Association to represent flourmillers:
c: 2 persons appointed by the Bakers Association to represent bakers and related industries. 1974 No 5 s 6
29: Functions of Committee
The functions of the Committee shall be—
a: to receive and consider proposals for research and other scientific work that is, or may be, of benefit, whether directly or indirectly, to the wheatgrowing, flourmilling, baking, and other flour-using industries, or any of those industries:
b: to be a forum in which the problems of the wheatgrowing, flourmilling, baking, and other flour-using industries, and possible solutions to those problems, can be discussed:
c: to consider whether opportunities exist for research and other scientific work that is, or may be, of benefit, whether directly or indirectly, to the wheatgrowing, flourmilling, baking, and other flour-using industries, or any of those industries, to be carried out on a co-operative basis, and to try to arrange financial support from those industries for such research or work:
d: to review the operation of this Act in accordance with section 30
30: Review of operation of Act
As soon as practicable after the expiry of the period of 3 years beginning on the date of commencement of this Act, and then at intervals of not more than 3 years, the Committee shall—
a: review the operation of this Act since—
i: the date of its commencement (in the case of the first review carried out under this paragraph); or
ii: the date of the last review carried out under this paragraph (in the case of every subsequent review); and
b: consider—
i: whether the Committee should be retained or abolished; and
ii: whether any amendments to this Act are necessary or desirable; and
iii: whether or not this Act should be repealed; and
c: report its findings to the Minister. 1986 No 1 s 35(1)
31: Members of Committee to hold office during pleasure
Each member of the Committee shall hold office during the pleasure of the Industry Association by which that member is appointed.
32: Substitutes
If any member of the Committee is unable, by reason of illness, absence from New Zealand, or other sufficient cause, to attend any meeting of the Committee, that member may, by writing signed by that member, authorise any person to attend the meeting in the place of that member, and the person so authorised shall for all purposes be deemed to be a member of the Committee.
33: Procedure of Committee
1: Subject to this section, the Committee may regulate its own procedure.
2: The Committee may appoint subcommittees, which may comprise or include persons who are not members of the Committee.
3: The Committee shall elect its own presiding member and deputy presiding member. 1974 No 5 s 6
34: Operating expenses of Committee
The operating expenses of the Committee shall be met, in accordance with such terms as are from time to time agreed among the Industry Associations, out of the Research Trust Accounts. Offences
35: Offences
1: Every person commits an offence and is liable on
a: fraudulently avoids or attempts to avoid paying any levy payable by that person under section 4
b: refuses or fails, without reasonable excuse, to collect any levy required to be collected by that person under section 12
c: subject to section 19 section 12 section 17
d: being a person who is required by section 16
i: fails to issue an invoice when so required; or
ii: issues any invoice required by that section that to that person's knowledge is in any material aspect erroneous or incomplete; or
iii: fails to retain for a period of not less than 5 years a copy of any invoice issued by that person in accordance with that section; or
e: makes any statement knowing that it is both incorrect and material in any information or particulars furnished (whether in writing or not) under section 22
f: knowingly makes any material omission from any information or particulars so furnished; or
g: refuses or fails, without reasonable excuse, to comply with any requirement made under paragraph (a) or paragraph (b) of section 22(1)
2: Every person commits an offence and is liable on
a: in the case of an individual, to a fine not exceeding $1,000; or
b: in the case of a body corporate, to a fine not exceeding $5,000— who acts in contravention of section 14(2) section 24(1) clause 17
3: Any offence against this section committed by any employee or agent in the course of employment or agency shall be deemed to have been also committed by the employee's or agent's employer or principal if it is proved that the act or omission constituting the offence occurred with that employer's or principal's authority, permission, or consent. 1974 No 5 s 4(5) Section 35(1) amended 1 July 2013 section 413 Criminal Procedure Act 2011 Section 35(2) amended 1 July 2013 section 413 Criminal Procedure Act 2011 Repeals, revocation, and transitional provisions
36: Repeals and revocation
1: The following enactments are hereby repealed:
a: the Wheat Research Levy Act 1974
b: the Wheat Research Levy Amendment Act 1981
c: the Wheat Research Levy Amendment Act 1983
2: The Wheat Research Levy Notice (No 2) 1986 (SR 1986/303)
37: Transitional provisions relating to levies collected or payable on commencement of this Act
1: All levies imposed under section 3 of the Wheat Research Levy Act 1974 standing to the credit of the separate account referred to in section 4(2) of that Act on the date of the commencement of this Act shall be paid into the Research Trust Accounts as follows:
a: the amount in the account known as the Number 1 Account shall be divided equally between the Flourmilling Industry Research Trust Account and the Baking Industry Research Trust Account:
b: the amount in the account known as the Number 2 Account shall be paid into the Wheatgrowing Industry Research Trust Account.
2: The following provisions shall apply in relation to all levies imposed under section 3 of the Wheat Research Levy Act 1974 that were payable immediately before the commencement of this Act:
a: all such levies imposed under section 3(1)﻿(a) of that Act shall, on the commencement of this Act, become payable to and be recoverable by United Wheatgrowers, and shall be paid into the Wheatgrowing Industry Research Trust Account:
b: all such levies imposed under section 3(1)﻿(b) of that Act shall, on the commencement of this Act, become payable to and be recoverable by the Flourmillers Association, and shall be paid into the Flourmilling Industry Research Trust Account:
c: all such levies imposed under section 3(1)﻿(c) of that Act shall, on the commencement of this Act, become payable to and be recoverable by the Bakers Association, and shall be paid into the Baking Industry Research Trust Account.
38: Transitional provisions relating to rates of levies
Until such time as a different rate comes into force, in respect of a particular levy, in accordance with the provisions of this Act, the rates of the levies imposed by section 4
a: in the case of the levy imposed by subsection (1)﻿(a) of that section on each producer of wheat grown in New Zealand and sold or delivered to a flourmiller, grain merchant, feed manufacturer, or other purchaser of wheat, 50 cents for every tonne of wheat so sold or delivered by that producer:
b: in the case of the levy imposed by subsection (1)﻿(b) of that section on each person who carries on business as a flourmiller, $1 for every tonne of flour or wheatmeal delivered by that person from that person's flourmill:
c: in the case of the levy imposed by subsection (1)﻿(c) of that section on each purchaser or other person who takes delivery of flour or wheatmeal from a flourmill, $1 for every tonne of that flour or wheatmeal:
d: in the case of the levy imposed by subsection (1)﻿(d) of that section on each purchaser or other person who takes delivery, from any importer of flour or wheatmeal, of flour or wheatmeal imported into New Zealand, $1 for every tonne of that flour or wheatmeal.