New Zealand Legislation: Acts

24 Petroleum or engine fuel monitoring levy

• (1) A levy of 0.045 cents, or such lesser amount as may be prescribed, is payable for each complete litre of petroleum or engine fuel that is,—

  • (a) if no Order in Council is in force under paragraph (b), specified in the Excise and Excise-equivalent Duties Table (as defined in section 76A of the Customs and Excise Act 1996) as a type of—

    • (i) motor spirit; or

    • (ii) diesel; or

    • (iii) biodiesel; or

    • (iv) ethyl alcohol specified under the heading Fuels in Part A or B of the Excise and Excise-equivalent Duties Table (as so defined); or

  • (b) specified in the Excise and Excise-equivalent Duties Table (as so defined) and prescribed by an Order in Council made on the recommendation of the Minister.

  (2) The levy must be paid to the New Zealand Customs Service—

  • (a) by the person who would be liable to pay excise duty or excise-equivalent duty under the Customs and Excise Act 1996 if any were payable; and

  • (b) when any excise duty or excise-equivalent duty would be paid if any were payable.

  (3) The New Zealand Customs Service must collect the levy on behalf of the Secretary and must pay the amount collected to the Secretary.

  (4) In respect of the levy,—

  • (a) sections 14, 26, and 29 to 34 apply:

  • (b) sections 27 and 28 do not apply.

  Section 24: substituted, on 1 October 2008, by section 7 of the Energy (Fuels, Levies, and References) Amendment Act 2008 (2008 No 60).

  Section 24(1)(a): substituted, on 1 January 2010, by section 11(4) of the Customs and Excise Amendment Act 2009 (2009 No 61).

  Section 24(1)(b): substituted, on 1 January 2010, by section 11(4) of the Customs and Excise Amendment Act 2009 (2009 No 61).