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FAR Research - Wholesaler Annual Return Form

Relevant Clauses

Commodity Levies Arable Crops and Maize Orders 2012 Relevant clauses.


Records

  1. A grower who sells arable crops must, in each levy year, keep records of—
    1. each quantity of arable crops sold; and
    2. the price paid for each quantity of arable crops; and
    3. the name and address of the buyer of each quantity of arable crops.
  2. A grower who assigns any quantity of arable crops for use within the grower’s farming operation or processes the arable crops before sale must, in each levy year, keep records of—
    1. the quantity of arable crops assigned for use or processed (as the case may be); and
    2. in the case of arable crops assigned for use within the grower’s farming operation, the purpose that the quantity of arable crops was assigned for.
  3. A collection agent must, in each levy year, keep records of—
    1. each quantity of arable crops sold by a grower to the collection agent; and
    2. the price paid for each quantity of arable crops; and
    3. the name and address of the grower; and
    4. the amount of levy paid to FAR for each quantity of arable crops.
  4. FAR must, in each levy year, keep records of—
    1. the amount of every levy paid to it; and
    2. the date on which the levy was received; and
    3. the person who paid the levy; and
    4. how (if at all) amounts of levy were invested; and (e) how and when amounts of levy were spent.
  5. The records required by this clause must be kept for at least 2 years after the levy year to which the records relate.

Returns

  1. FAR may request, in writing, from each grower and collection agent any information that FAR reasonably requires for the purposes of determining the amount of levy payable by the grower or collection agent.
  2. Each grower and collection agent must, as soon as is reasonably practicable after receiving a request from FAR, supply FAR with a written return of the information requested".

Commodity Levies Act 1990

Under the Commodity Levies Act 1990, Section 15 of the Commodity Levies Act 1990 permits FAR to request that an audit be conducted of the farmers and companies responsible for paying or forwarding the FAR levy for compliance purposes.

As a reminder; the levy is to be paid on:

  1. All farmer to farmer transactions. These include sales to dairy farmers, deer farmers, pig farmers etc. Paid by the farmer selling arable crops (except maize).
  2. All own on-farm use. i.e. feeding livestock in another part of the business. Paid by the farmer growing and using the arable crops (except maize).
  3. All first point of sale to wholesalers (mills, seed merchants etc). Forwarded by the wholesaler (except maize).
  4. All sales of maize seed to farmers. Forwarded by the company making the maize seed sale.