1. Board levy.
1.1 Under Regulation 17 (3) of the Game Industry Board Regulations 1985, the Game Industry Board ("the board") fixes the rates of board levy (which levy rates are exclusive of goods and services tax imposed by the Goods and Services Tax Act 1985) as follows:
(a) On each deer, other than fallow deer, slaughtered in deer slaughtering premises, on the basis of hot clean carcass weight after removal of condemned parts:
16.9 cents per kilogram.
(b) On each fallow deer slaughtered in deer slaughtering premises, on the basis of hot clean carcass weight after removal of condemned parts:
13.9 cents per kilogram.
(c) On each killed game deer carcass received at a game packing house, zero cents per kilogram cold clean carcass weight after removal of condemned parts.
(d) On each piece of antler from fallow deer received at a game packing house for processing or packing, on a green weight basis:
124.6 cents (one hundred and twenty-four point six cents) per kilogram.
(e) On each piece of antler from deer other than fallow deer received at a game packing house for processing or packing, on a green weight basis:
374.6 cents (three hundred and seventy-four point six cents) per kilogram.
1.2 No levy is payable when the value of the velvet grade, as defined by the Industry Agreed Grading Guidelines, is less than or equal to $15/kg (G.S.T. exclusive).
1.3 If the Deer Slaughtering Premises ("DSP") or Game Packing House ("GPH") fails to keep accurate records relating to the board levy or to file accurate returns relating to the board levy, then the levy payable will be assessed by the board with reference to such information as the board considers fit.
2. DSPs are not required to collect levies on Tb reactors but will be required to report the number of reactor deer slaughtered to the board in their monthly returns. The levy will be waived for those Tb reactors which are identified with an official reactor tag and where they arrive at the DSP accompanied by an official permit to move.
3. A nil rate of levy applies to any farmed deer or killed game deer carcasses which are wholly condemned for any reason following slaughter or receipt into a GPH.
4. No levy is payable in respect of any one farmed deer carcass or piece of antler more than once.
5. These rates of levy come into effect on and from
1 October 2001 and apply during the 2001-2002 season and subsequently until such time as new levy rates are fixed and come into force.
6. Under Regulation 17A (1), notice is given that the board fixes the rate of additional levy payable in respect of failure to pay, or late payment of, amounts of board levy payable on or after 1 October 2001 at 10 percent of the amount of levy unpaid.
7. The additional levy for failure to pay or late payment may be applied by the board at a rate of 10 percent on the outstanding balance following expiration of the period within which payment is required to be received by the board, and is payable by the DSP or GPH concerned.
8. For the purpose of Regulation 17 (5) of the Game Industry Board Regulations 1985, the Minister of Agriculture has given express consent in writing to all rates of board levy that are higher by more than 20 percent than the rate last fixed for the levy.
9. Of the board levy, a portion will be paid to the Animal Health Board as the deer industry's contribution to the Animal Health Board's activities under the national bovine tuberculosis pest management strategy. The board levy will be broken down as follows:
9.1 For the Game Industry Board:
? Venison (fallow) 7 cents per kilogram.
? Venison (other) 10 cents per kilogram.
? Velvet (fallow) $0.50 per kilogram.
? Velvet (other) $3.00 per kilogram.
9.2 For the Animal Health Board:
? Venison 6.9 cents per kilogram.
? Velvet 74.6 cents per kilogram.
Dated at Wellington this 24th day of September 2001.
M. J. LOZA, Chief Executive, New Zealand Game Industry Board.