Land Transport Management (Regional Fuel Tax) Amendment Act 2018

Coat of Arms of New Zealand

Land Transport Management (Regional Fuel Tax) Amendment Act 2018

Public Act
 
2018 No 15
Date of assent
 
26 June 2018
Commencement
 
see section 2

Contents

1Title
2Commencement
3Principal Act
4New section 6A inserted (Transitional, savings, and related provisions)
6ATransitional, savings, and related provisions
5New subpart 3 of Part 2 inserted
65ADefinitions
65BOverview of subpart
65CRequirements relating to RFT scheme
65DPreparation of proposal to establish or replace RFT scheme
65EProposal for RFT scheme: content requirements
65FConsultation on proposal
65GProposal to vary RFT scheme
65HRules applicable to proposals to vary RFT scheme
65ISubmission of proposal and accompanying report
65JDecisions of Minister of Finance and responsible Minister concerning proposed RFT scheme
65KOrders in Council establishing, replacing, or varying RFT scheme
65LEarly termination of RFT schemes
65MRegional council must review RFT scheme before proposing to extend or replace scheme
65NFunctions of Agency under this subpart
65OIntended liability
65PLiability to pay regional fuel tax
65QRegistration as RF taxpayer
65RRegistration as user of fuel for exempt uses (and associated exempt-use-only locations)
65SRegistration not transferable or assignable
65TAvailability of information in registries
65URecord keeping
65VReturns
65WAssessment of tax
65XPayment of regional fuel tax
65YAccounting for regional fuel tax
65ZDisbursement of proceeds
65ZARegional fuel tax reserve fund
65ZBRebate related to regional fuel tax
65ZCProcess relating to RFT rebates
65ZDInternal review
65ZEAppeals
65ZFAgency and Auditor-General may require information
65ZGInspection of records or other information
65ZHPower to issue search warrant in respect of alleged offence
65ZIOffences and penalties
65ZJChange to maximum rate of regional fuel tax
65ZKRegulations
65ZLNo limitation on claims by Agency to recover regional fuel tax
6New Schedule 1AA inserted
7Amendments to Goods and Services Tax Act 1985
8Amendment to Land Transport Act 1998
9Amendment to Legislation Act 2012
10Amendments to Local Government Act 2002
34BAdditional information: RFT schemes
11Amendment to Search and Surveillance Act 2012
Legislative history
Administrative information

The Parliament of New Zealand enacts as follows: