New Zealand Legislation: Acts

23 Gas levies

• (1) In this section, unless the context otherwise requires, expressions defined in the Gas Act 1992 shall have the meanings so defined.

  (2) Nothing in this section shall apply to gas sold for use as a feedstock or for the generation of electricity or to liquefied petroleum gas.

  (3) Not later than 30 days after the last days of March, June, September, and December in each year—

  • (a) Every person or body who or which sells piped gas to a gas retailer (whether or not that gas retailer is also a gas wholesaler); and

  • (b) Every gas retailer who sells piped gas which is not subject to a levy pursuant to paragraph (a) of this subsection—

  shall supply the Secretary with true and accurate returns of the energy content of all such gas that has been so sold during the immediately preceding period of 3 months ended with the said last days of March, June, September, and December, respectively, together with the levy calculated in accordance with this section.

  (4) Notwithstanding anything in subsection (3) of this section, any person or body who or which has sold, during any period referred to in that subsection in respect of which a levy would, apart from this subsection, be payable under this section by that person or body, less than 10,000 gigajoules of gas need not supply a return, nor pay any levy, in respect of that period.

  (5) The levy payable on all piped gas that has been so sold during the said periods of 3 months shall be 2 cents for each complete gigajoule or such lesser amount for each complete gigajoule as may be prescribed.

  (6) All gas measurements made for the purpose of supplying a return and calculating the levy payable under this section shall be made by the use of methods approved by the Secretary.

  Compare: 1977 No 33 s 15K; 1987 No 97 s 3(1); 1988 No 134 s 3

  Section 23 was substituted, as from 1 April 1993, by section 58(2) Gas Act 1992 (1992 No 124).