Commodity Levies (Arable Crops) Order 2018.

This Order, consisting of 36 sections, imposes a levy on all arable crops. A grower is exempt from paying the levy in a levy year if: a) the grower uses the arable crops in their farming operation; and b) the amount of levy that would be payable on the arable crops in that levy year does not exceed $50 (excluding GST). 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 collection agent from the grower. A collection agent who pays the levy to FAR may deduct from the levy a collection fee of not more than 1% of the amount of levy collected (excluding GST) plus the GST payable on the fee.