Passionfruit Commodity Levies Act

In New Zealand, the sale of passionfruit comes under the Commodity Levies Act.

This requires a deduction of 2.50% of the purchasing price of the fruit at the point of first sale. The moneys collected are to be forwarded to the New Zealand Passionfruit Growers Association - please click here for contact details.

The Commodity Levies Act is law in New Zealand (Commodity Levies [Passionfruit] Order 2014), failure to comply with this act is breaking the law. In August 2020, this Order will be replaced by the Commodity Levies [Passionfruit] Order 2020.

Money collected from levies is used to fund the New Zealand Passionfruit Growers Association, paying for administration, promotions, orchard management and scientific research.

Retailers

For retailers, the levy would only be collected when fruit is purchased directly from growers. If fruit is obtained from the markets, brokers or other wholesaling sources, the levy would have been deducted from the first point of sale (a prior transaction) and therefore, retailers are not involved in collecting the levy in this case. Retailers are only involved in collecting the levy when fruit is purchased directly from growers.

Levy Collectors

Points for levy collectors to note:

• The levy is calculated on the price paid to growers excluding GST.
• The collection fee is a percentage of the levy value before GST. However, the result of this calculation is deemed to be GST inclusive.
• The Act requires levies to be paid monthly to the NZPGA.
• The NZPGA is committed to collecting the minimum levy needed to meet the objectives of the Association and its members. So, the levy percentage is not fixed and may change.

If you have completed transactions where you are responsible for collecting the levy, please print our Passionfruit Commodity Levy Wholesaler Form and calculate the amount of levy payable.

Email the completed form to NZPGA at treasurer@passionfruit.org.nz, and make payment by direct credit using the banking details provided on the form.

Direct Sales

Growers who sell direct to customers (such as at farmers markets, gate sales, online sales, or direct to retailers) are responsible for paying the levy directly to NZPGA. This is also due monthly.

If you are a grower who has completed direct sales, where the levy was not collected by a levy collector, please print our Passionfruit Commodity Levy Direct Sales Form and calculate the amount of levy payable.

Email the completed form to NZPGA at treasurer@passionfruit.org.nz, and make payment by direct credit using the banking details provided on the form.

Links

• The Commodity Levies Act 1990 and amendments
• http://www.legislation.govt.nz/regulation/public/2014/0271/latest/DLM6235101.html?search=qs_act%40bill%40regulation%40deemedreg_passionfruit+2014_resel_25_h&p=1&sr=1

Enquiries

For any enquiries please click here to contact us.