789 version 4
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Demonstrate knowledge of basic legal requirements affecting a
horticulture business
Level
4
Credits
7
Purpose
This unit standard is for people working, or intending to work, in horticulture.
People credited with this unit standard are able to: describe business
ownership structures; describe basic legal requirements in buying and
leasing real estate; state how to comply with Inland Revenue Department
(IRD) requirements; and demonstrate knowledge of the legal obligations of
an employer and employee.
Subfield
Horticulture
Domain
Production Horticulture
Status
Registered
Status date
25 July 2006
Date version published
25 July 2006
Planned review date
31 December 2011
Entry information
Open.
Accreditation
Evaluation of documentation and visit by NZQA, industry
and teaching professional in the same field from another
provider.
Standard setting body (SSB)
Primary Industry Training Organisation
Accreditation and Moderation Action Plan (AMAP) reference
0032
This AMAP can be accessed at http://www.nzqa.govt.nz/framework/search/index.do.
Special notes
Legislation relevant to this unit standard includes but is not limited to the Employment
Relations Act 2000, Goods and Services Tax Act 1985, Hazardous Substances and New
Organisms Act 1996, Health and Safety in Employment Act 1992, Income Tax Act 2004,
Land Transfer Act 1952, Local Government Act 1974, and Resource Management Act
1991.
 New Zealand Qualifications Authority 2016
789 version 4
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Elements and performance criteria
Element 1
Describe business ownership structures.
Performance criteria
1.1
Main features of sole traders, partnerships, trusts and companies are listed in
terms of the advantages and disadvantages of each business structure.
1.2
Appropriate business structures are selected for three situations.
Element 2
Describe basic legal requirements in buying and leasing real estate.
Performance criteria
2.1
Procedures for obtaining Certificate of Title search are described.
2.2
Financial sources are stated and types of financing appropriate to real estate
ownership are described.
Range
2.3
two financial sources and two types of financial arrangements.
The Local Government Act 1974 is explained in terms of factors influencing real
estate usage.
Element 3
State how to comply with Inland Revenue Department (IRD) requirements.
Performance criteria
3.1
Goods and Services Tax (GST) registration is described, in terms of product
coverage, record keeping, and obligations in accordance with IRD
requirements.
3.2
Sources of income needing to be declared for tax are listed in accordance with
IRD requirements.
3.3
Accident Rehabilitation and Compensation Insurance Corporation (ACC)
requirements are explained.
3.4
Registration and procedures for a Pay As You Earn (PAYE) deductee are
explained, in accordance with IRD requirements.
 New Zealand Qualifications Authority 2016
789 version 4
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Element 4
Demonstrate knowledge of the legal obligations of an employer and employee.
Performance criteria
4.1
Requirements of Employment Relations Act 2000 are explained in terms of
rights and responsibilities as an employer.
4.2
Requirements of Health and Safety in Employment Act 1992 are explained in
terms of rights and responsibilities as an employer.
4.3
Requirements of Resource Management Act 1991 are explained in terms of
rights and responsibilities as an employer.
4.4
Requirements of the Hazardous Substances and New Organisms Act 1996 and
the role of Environmental Risk Management Authority are explained in terms of
the rights and responsibilities as an employer.
Please note
Providers must be accredited by the Qualifications Authority, or an inter-institutional body
with delegated authority for quality assurance, before they can report credits from
assessment against unit standards or deliver courses of study leading to that assessment.
Industry Training Organisations must be accredited by the Qualifications Authority before
they can register credits from assessment against unit standards.
Accredited providers and Industry Training Organisations assessing against unit standards
must engage with the moderation system that applies to those standards.
Accreditation requirements and an outline of the moderation system that applies to this
standard are outlined in the Accreditation and Moderation Action Plan (AMAP). The
AMAP also includes useful information about special requirements for organisations
wishing to develop education and training programmes, such as minimum qualifications for
tutors and assessors, and special resource requirements.
Comments on this unit standard
Please contact the Primary Industry Training Organisation via their website
www.primaryito.ac.nz if you wish to suggest changes to the content of this unit standard.
 New Zealand Qualifications Authority 2016