Land Transport Management Act 2003

41 Refund of excise duty, excise-equivalent duty, and GST

(1)

Persons using any motor spirits, compressed natural gas, or liquefied petroleum gas are entitled to a refund in respect of excise duty, excise-equivalent duty, and goods and services tax charged on the consideration for the supply of motor spirits, compressed natural gas, or liquefied petroleum gas, to the extent that the amount of the duty that is refunded forms part of the consideration for that supply and to the extent specified in regulations made under section 45.

(2)

Nothing in this section applies to any motor spirits, compressed natural gas, or liquefied petroleum gas used for any purpose declared by regulations made under section 45 to be exempt from the provisions of this section.

(3)

[Repealed]

(4)

No such refund of excise duty, excise-equivalent duty, or goods and services tax may be allowed unless application is made for that refund in accordance with section 42.

(5)

If the amount of any refund of excise duty, excise-equivalent duty, and goods and services tax provided for in regulations made under section 45 is increased, reduced, or varied by any Act or by any regulations, refunds of duty or tax paid, whether before or after the coming into force of that increase, reduction, or variation, in satisfaction of a liability for that duty or tax incurred before that date may be applied for and made as if the increase, reduction, or variation were not in force.

Compare: 1989 No 75 s 101

Section 41(3): repealed, on 1 August 2008, by section 34 of the Land Transport Management Amendment Act 2008 (2008 No 47).