Education (Export Education Levy) Regulations 2011

Reprint as at 30 May 2017

Coat of Arms of New Zealand

Education (Export Education Levy) Regulations 2011

(SR 2011/383)

Rt Hon Dame Sian Elias, Administrator of the Government

Order in Council

At Wellington this 31st day of October 2011

Present:
Her Excellency the Administrator of the Government in Council

Note

Changes authorised by subpart 2 of Part 2 of the Legislation Act 2012 have been made in this official reprint.

Note 4 at the end of this reprint provides a list of the amendments incorporated.

These regulations are administered by the Ministry of Education.

Pursuant to section 238H of the Education Act 1989, Her Excellency the Administrator of the Government, acting on the advice and with the consent of the Executive Council, and in accordance with a recommendation of the Minister for Tertiary Education made after consultation with providers (as defined in section 238D of the Education Act 1989), makes the following regulations.

Regulations

1 Title

These regulations are the Education (Export Education Levy) Regulations 2011.

2 Commencement

These regulations come into force on 1 January 2012.

3 Interpretation

In these regulations, unless the context otherwise requires,—

Act means the Education Act 1989

levy means an export education levy

provider has the meaning given to it in section 238D of the Act

year means a period of 12 months commencing on 1 January.

4 Application of regulations

In calculating the amount of levy payable under these regulations, no account may be taken of any tuition fees payable in respect of any period before 1 January 2012.

5 Export education levy imposed

(1)

Every provider who receives tuition fees from international students in any year must pay a levy in respect of that year.

(2)

Despite subclause (1), a provider is not required to pay a levy in respect of a particular year if every international student from whom the provider receives tuition fees in that year is either—

(a)

a student who is sponsored by the New Zealand Aid Programme administered by the Ministry of Foreign Affairs and Trade; or

(b)

a student whose study with the provider is carried on outside New Zealand.

6 Amount of levy

(1)

The amount of levy payable for any year by each provider who is required to pay the levy is 0.45% of the tuition fees (exclusive of goods and services tax) received by the provider from international students in respect of that year.

(2)

The levy is not payable for fees paid by any student referred to in regulation 5(2)(a) or (b).

Regulation 6: replaced, on 30 May 2017, by regulation 4 of the Education (Export Education Levy) Amendment Regulations 2017 (LI 2017/76).

7 When levy payable

(1)

The levy for any year is payable by schools as follows:

(a)

for enrolments between 1 January and 30 April of that year (inclusive), no later than 31 July of that year:

(b)

for enrolments between 1 May and 31 July of that year (inclusive), no later than 31 October of that year:

(c)

for enrolments in that year that are not covered by paragraph (a) or (b), no later than 31 January of the following year.

(2)

The levy for any year is payable by all other providers as follows:

(a)

for enrolments between 1 January and 30 April of that year (inclusive), no later than 30 May of that year:

(b)

for enrolments between 1 May and 31 August of that year (inclusive), no later than 30 September of that year:

(c)

for enrolments between 1 September and 31 December of that year (inclusive), no later than 16 February of the following year.

Regulation 7: replaced, on 30 May 2017, by regulation 4 of the Education (Export Education Levy) Amendment Regulations 2017 (LI 2017/76).

8 Who administers levy, and who it is payable to

(1)

The Ministry of Education is the administrator of the levy.

(2)

The levy is payable to the Ministry of Education.

9 Providers to supply information to administrator of levy

(1)

Every provider that is a school must, as soon as practicable after a request by the Ministry of Education for a particular year, advise the Ministry of—

(a)

the number of international students enrolled at the school between 1 January and 30 April of that year (inclusive) and the amount of tuition fees paid for that year by each of those students; and

(b)

the number of international students enrolled at the school between 1 May and 31 July of that year (inclusive) and the amount of tuition fees paid for that year by each of those students; and

(c)

the number of international students enrolled at the school during that year that are not covered by paragraph (a) or (b) and the amount of tuition fees paid for that year by each of those students.

(2)

Every other provider must, as soon as practicable after a request by the Ministry of Education in respect of a particular year, advise the Ministry of—

(a)

the number of international students enrolled with the provider between 1 January and 30 April (inclusive) of that year, and the amount of tuition fees paid in respect of that year by each such student; and

(b)

the number of international students enrolled with the provider between 1 January and 31 August (inclusive) of that year, and the amount of tuition fees paid in respect of that year by each such student; and

(c)

the number of international students enrolled with the provider between 1 January and 31 December (inclusive) of that year, and the amount of tuition fees paid in respect of that year by each such student.

Regulation 9(1): replaced, on 30 May 2017, by regulation 5 of the Education (Export Education Levy) Amendment Regulations 2017 (LI 2017/76).

10 Revocation

Michael Webster,
for Clerk of the Executive Council.

Issued under the authority of the Legislation Act 2012.

Date of notification in Gazette: 3 November 2011.

Reprints notes
1 General

This is a reprint of the Education (Export Education Levy) Regulations 2011 that incorporates all the amendments to those regulations as at the date of the last amendment to them.

2 Legal status

Reprints are presumed to correctly state, as at the date of the reprint, the law enacted by the principal enactment and by any amendments to that enactment. Section 18 of the Legislation Act 2012 provides that this reprint, published in electronic form, has the status of an official version under section 17 of that Act. A printed version of the reprint produced directly from this official electronic version also has official status.

3 Editorial and format changes

Editorial and format changes to reprints are made using the powers under sections 24 to 26 of the Legislation Act 2012. See also http://www.pco.parliament.govt.nz/editorial-conventions/.

4 Amendments incorporated in this reprint

Education (Export Education Levy) Amendment Regulations 2017 (LI 2017/76)