Commodity Levies (Harvested Wood Material) Order 2013 (SR 2013/454).

The Order is organised in 34 sections and imposes a levy on all harvested wood material from plantation forests in New Zealand. The primary responsible to pay the levy is the forest owner who produce harvested wood material from plantation forests in New Zealand. However, in some circumstances other persons, such as the owner of harvested wood material are responsible for paying the levy on behalf of forest owners, but they may recover it from the forest owner by deducting the amount of the levy from the payment for harvested wood material or as a debt due from the forest owner. The levy is payable to Forest Growers Levy Trust Incorporated. The order also provides regulation for the determination of the levy, payment time and expenditure of the levy money, record keeping and mediation of disputes.