Commodity Levies (Harvested Wood Material) Order 2019.

This order imposes a levy on all harvested wood material from plantation forests in New Zealand. Forest owners are primarily responsible for paying the levy. The levy is payable to the Forest Growers Levy Trust Incorporated. The owner of harvested wood material at the time that the levy becomes payable is responsible for paying the levy and any GST payable on the levy. Any person who is not a forest owner and who pays the levy may recover the levy and any GST payable on the levy from a forest owner— (a) by deducting the amount of the levy from the payment for harvested wood material made to the forest owner; or (b) as a debt due from the forest owner. The Order also provides details for settling the levy rate, spending the levy money, and dispute resolution.