Heavy engineering research levy

4 Heavy engineering research levy imposed


There is hereby imposed and shall be paid in accordance with this Act a levy on all goods comprising those items of the Tariff that are specified in Schedule 2 and Schedule 3.


The person liable to pay the levy on any levied items shall be the person who is the importer of any levied item into New Zealand or who produces any levied item within New Zealand.


Notwithstanding subsection (1) or subsection (2), any levied item produced either wholly or in part from any other levied item, being a levied item on which a research levy has already been paid, shall, to the extent of that research levy already paid, be exempt from the payment of research levy.


The Governor-General may from time to time, by Order in Council,—


amend Schedule 2 or Schedule 3; and


omit from Schedule 2 or Schedule 3 any item of the Tariff that is specified in Schedule 2 or Schedule 3—

as will accord with any amendments made to the Tariff.


An order under this section is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

Legislation Act 2019 requirements for secondary legislation made under this section
PublicationPCO must publish it on the legislation website and notify it in the GazetteLA19 s 69(1)(c)
PresentationThe Minister must present it to the House of RepresentativesLA19 s 114, Sch 1 cl 32(1)(a)
DisallowanceIt may be disallowed by the House of Representatives LA19 ss 115, 116
This note is not part of the Act.

Section 4(1): substituted, on 2 September 1996, by section 2(1) of the Heavy Engineering Research Levy Amendment Act 1996 (1996 No 128).

Section 4(4): substituted, on 2 September 1996, by section 2(2) of the Heavy Engineering Research Levy Amendment Act 1996 (1996 No 128).

Section 4(5): inserted, on 28 October 2021, by section 3 of the Secondary Legislation Act 2021 (2021 No 7).