Reprint as at 1 March 2017

Coat of Arms of New Zealand

Energy Resources Levy Act 1976

Public Act
1976 No 71
Date of assent
7 December 1976
7 December 1976

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.

This Act is administered by the Ministry of Business, Innovation, and Employment.


1Short Title
3Act to bind Crown
4Levy on natural gas and coal
5Rates of levy may be altered by Order in Council
5AOrders are confirmable instruments
6Exemptions from levy
7Levy on certain energy resources may be remitted or reduced by Order in Council
9Secretary may require other returns to be furnished
10Presumption as to authority
11Time for payment of levy
12Assessment of levy
13Limitation of time for amendment of assessment
14Appeal from assessment to High Court
15Obligation to pay levy not suspended by appeal
16Additional levy for default in payment of levy
17Recovery of levy
18Refund of excess levy
19Relief in cases of serious hardship
20Appropriation of refunds
22Information may charge several offences
23Charging document may be filed within 10 years
25Secretary may declare person to be agent of another person
26Relation of principal and agent arising in effect
27Liability of new companies for levy payable by former companies with substantially the same shareholders or under the same control
28Liability of agent of absentee principal for returns and levy
29General provisions
30Liability of principal not affected
31Effect of imposition or alteration of levy on agreements for sale and prices of energy resources
32Power of Secretary to prescribe forms
33Evidence of forms, returns, assessments, and financial transactions
34Secretary’s powers of inspection and inquiry
35Chief Inspector of Coal Mines to decide what is lignite
36Measurement of energy resources and keeping of records
38Amendments to Ministry of Energy Resources Act 1972 [Repealed]
Reprint notes

An Act to make provision for the imposition, assessment, and collection of a levy on certain energy resources produced in New Zealand