New Zealand Legislation: Acts
Acts are laws made by Parliament
(1) Subject to subsection (3) of this section, if any debt due to the Crown by virtue of this Act (being a road user charge, administration fee, assessment under section 18C or section 18D of this Act, amount payable under section 8(3) of this Act, or part thereof) is not paid to the Crown within 3 months of the date it first becomes due, an amount calculated in accordance with subsection (2) of this section shall be added to the debt by way of an additional charge and may be recovered accordingly by the Crown from the person who owed the debt in any Court of competent jurisdiction.
(2) For the purposes of subsection (1) of this section, an additional charge shall be an amount equal to 10 percent of the debt.
(3) On written application for relief made by or on behalf of any person who has become liable under this section for the payment of any additional charge, the chief executive, if having regard to the circumstances of the case he thinks it equitable to do so, may grant relief to the person—
(a) By the remission of the whole or any part of the additional charge; or
(b) Where the additional charge has been paid in whole or in part, by the refund to the person of the whole or any part of the additional charge that has been paid, with or without the remission of any part of the additional charge that has not been paid.
(4) Any amount imposed by way of additional charge under this section shall be in addition to any other penalty to which the person may be liable.
(5) For the purposes of this section, the expression month means the period commencing on the first business day in any calendar month and ending with the close of the last business day of that month.
(6) In subsection (5) of this section, the expression business day means any day that is not a Saturday, Sunday, or public holiday.
This section was inserted, as from 1 July 1987, by section 9 Road User Charges Amendment Act 1979 (1979 No 65). See regulation 2 Road User Charges Amendment Act Commencement Order 1987 (SR 1987/164).
Subsection (1) was amended, as from 22 December 1980, by section 7(1) Road User Charges Amendment Act 1980 (1980 No 71) by inserting the words “assessment under section 18C of this Act,”
. It was further amended, as from 28 October 1986, by section 10(2) Road User Charges Amendment Act 1986 (1986 No 77) by inserting the words “or section 18D”
.
Subsection (2) was substituted, as from 1 October 1989, by section 12(1) Road User Charges Amendment Act 1989 (1989 No 79).
Subsection (3) was amended, as from 1 April 1988, by section 3 Road User Charges Amendment Act 1988 (1988 No 46) by substituting the words “chief executive”
for the word “Commissioner”
.
Subsections (5) and (6) were inserted, as from 1 October 1989, by section 12(2) Road User Charges Amendment Act 1989 (1989 No 79).