Ministry of Energy Amendment Act 1989
Ministry of Energy Amendment Act 1989
Ministry of Energy Amendment Act 1989
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Ministry of Energy Amendment Act 1989
Public Act |
1989 No 28 |
|
Date of assent |
6 June 1989 |
|
Contents
An Act to amend the Ministry of Energy Act 1977
Be it enacted by the Parliament of New Zealand as follows:
1 Short Title
This Act may be cited as the Ministry of Energy Amendment Act 1989, and shall be read together with and deemed part of the Ministry of Energy Act 1977 (hereinafter referred to as the principal Act).
Part I Amendments to Ministry of Energy Act 1977
2 Purpose of levies
The principal Act is hereby amended by inserting in Part IIb, immediately before section 15g (as inserted by section 3(1) of the Ministry of Energy Amendment Act 1987), the following section:
“15fa
Levies recovered under this Part of this Act shall be applied only for the purposes of meeting the reasonable costs and expenses of—
“(a)
The inspection and monitoring services to which they relate that are carried out by the Ministry under any Act; and
“(b)
The recovery of those levies.”
3 Levies payable by owners of coal mines
(1)
Section 15g of the principal Act (as inserted by section 3(1) of the Ministry of Energy Amendment Act 1987) is hereby amended by repealing subsections (2) and (3), and substituting the following subsections:
“(2)
The owner of every coal mine (including every coal mine worked by the Coal Corporation or New Zealand Limited), wherever it is situated and whether or not a coal mining licence is held in respect of it, shall—
“(a)
On or before the 31st day of January and the 31st day of July in each year, supply the Secretary with a true and accurate return of the quantity of ail coal from the mine that has been sold or agreed to be sold during the immediately preceding period of 6 months ended with the 31st day of December or the 30th day of June, as the case may be; and
“(b)
Pay to the Secretary, either at the same time as supplying the return or at such other time as may be prescribed, the levy calculated in accordance with this section.
“(3)
Subject to subsection (5) of this section, the levy payable on all coal (other than peat) that has been sold or agreed to be sold within the relevant six-monthly period shall be as follows:
“(a)
In respect of coal sold or agreed to be sold from an opencast coal mine, 20 cents per complete tonne or such lesser amount per complete tonne as may be prescribed:
“(b)
In respect of coal sold or agreed to be sold from an underground coal mine, 30 cents per complete tonne or such lesser amount per complete tonne as may be prescribed.
“(4)
The levy payable on all peat that has been sold or agreed to be sold shall be 30 cents per complete cubic metre or such lesser amount per complete cubic metre as may be prescribed.
“(5)
The six-monthly levy payable under this section in respect of any one coal mine (other than a mine that produces only peat) shall be not less than $1,500 and not more than—
“(a)
In respect of coal sold or agreed to be sold from an opencast coal mine, $15,000:
“(b)
In respect of coal sold or agreed to be sold from an underground coal mine, $20,000:
“(c)
In respect of any six-monthly period during which no coal was sold or agreed to be sold, $1,500.
“(6)
If any owner of a coal mine fails to supply a return under this section by the required date, the Secretary may—
“(a)
If no return was received, or no levy or the minimum levy was payable, in respect of the six-monthly period immediately preceding the period in respect of which a return has not been received, assess the levy payable at such amount as the Secretary considers appropriate, not exceeding the appropriate maximum amount set out in subsection (5) of this section; or
“(b)
In any other case, assess the levy payable on the basis that the amount of coal sold or agreed to be sold is the same as the amount sold or agreed to be sold during the six-monthly period immediately preceding the period in respect of which a return as not been received—
issue a default assessment to the coal mine owner, and recover from that owner the amount of the levy so assessed together with any penalty payable under section 15n of this Act.
“(7)
If the owner of a coal mine, after the issue of a default assessment under subsection (6) of this section, supplies the Secretary with a return of coal sold or agreed to be sold during the period in respect of which the default assessment was issued, the Secretary, if he or she thinks ht, may cancel the default assessment and issue a new assessment based on the supplied return, which shall include any penalty payable under section 15n of this Act based on the new assessment.”
(2)
The first levy payable under section 15g of the principal Act (as amended by subsection (1) of this section) shall be payable in respect of the six-monthly period ending with the 31st day of December 1989.
4 Levies payable by owners of mineral mines
(1)
Section 15h of the principal Act (as so inserted) is hereby amended by repealing subsections (2) to (5), and substituting the following subsections:
“(2)
On or before the 31st day of January and the 31st day of July in each year, the owner of every mine, wherever it is situated and whether or not a mining licence is held in respect of it, shall—
“(a)
Supply the Secretary with a true and accurate return of all minerals that have been sold or agreed to be sold during the immediately preceding period of 6 months ended with the 31st day of December or the 30th day of June, as the case may be, together with correct details of the mine area; and
“(b)
Pay to the Secretary, either at the same time as supplying the return or at such other time as may be prescribed, the levy calculated in accordance with this section.
“(3)
Subject to subsection (4) of this section, the levy payable under this section shall be as follows:
“(a)
Where the mine yields or is intended to yield gold or silver, the greater of—
“(i)
$290 per kilogram of fine gold or gold equivalent of silver sold or agreed to be sold or such lesser rate per kilogram as may be prescribed; or
“(ii)
$20.50 per hectare or part of a hectare of the mine area or such lesser rate as may be prescribed:
“(b)
Where the mine yields or is intended to yield minerals other than gold and silver, $20.50 per hectare or part of a hectare of the mine area or such lesser rate as may be prescribed.
“(4)
The six-monthly levy payable under this section in respect of any one mine shall be not less than $250 and not more than—
“(a)
Where minerals other than gold and silver have been sold or agreed to be sold during the relevant six-monthly period, $6,000, or such lesser amount as may be prescribed:
“(b)
Where gold or silver has been sold or agreed to be sold during the relevant six-monthly period, $15,000, or such lesser amount as may be prescribed:
“(c)
Where no minerals have been sold or agreed to be sold during the relevant six-monthly period, $250.
“(5)
If any owner of a mine fails to supply a return under this section by the required date, the Secretary may—
“(a)
If no return was received, or no levy or the minimum levy was payable, in respect of the six-monthly period immediately preceding the period in respect of which a return has not been received, assess the levy payable at such amount as the Secretary considers appropriate, not exceeding the appropriate maximum amount set out in subsection (4) of this section; or
“(b)
In any other case—
“(i)
Where the mine yields or is intended to yield gold or silver, assess the levy payable on the basis that the amount of gold or silver sold or agreed to be sold is the same as the amount sold or agreed to be sold during the six-monthly period immediately preceding the period in respect of which a return has not been received, or on the basis of the mine area; or
“(ii)
Where the mine yields or is intended to yield minerals other than gold or silver, assess the levy payable as equivalent to the levy payable in respect of the six-monthly period immediately preceding the period in respect of which a return has not been received—
issue a default assessment to the mine owner, and recover from that owner the amount of the levy so assessed together with any penalty payable under section 15n of this Act.
“(6)
If the owner of a mine, after the issue of a default assessment under subsection (5) of this section, supplies the Secretary with a return in accordance with this section, the Secretary, if he or she thinks fit, may cancel the default assessment and issue a new assessment based on the supplied return, which shall include any penalty payable under section 15n of this Act based on the new assessment.
“(7)
In this section, ‘mine area’ means—
“(a)
Where a mining licence is held in respect of one or more mines, the area comprised in the licence:
“(b)
Where a mining licence is not held in respect of the mine, the area occupied by the mine and any surrounding area used for mining and associated purposes as determined by the Secretary.
“(8)
Nothing in this section shall require any person to pay a levy in respect of any mine where minerals are extracted from the mine by using hand methods or a suction dredge the engine of which is rated at not more than 10 kilowatts and the suction pipe of which is not greater than 150 millimetres in diameter.
“(9)
Where—
“(a)
A mine owner, during any six-monthly period to which this section applies, sells or agrees to sell any gold or silver; and
“(b)
The mine which yielded the gold or silver also yields or is capable of yielding any other mineral—
the levy payable under this section shall be assessed separately in respect of the gold or silver and the other mineral, and the mine owner shall be required to pay only whichever of those levies is the greater.”
(2)
The first levy payable under section 15h of the principal Act (as amended by subsection (1) of this section) shall be payable in respect of the six-monthly period ending with the 31st day of December 1989.
5 Levy payable by holders of prospecting licences
(1)
The principal Act is hereby amended by inserting, after section 15h (as so inserted), the following section:
“15ha
“(1)
In this section, ‘prospecting licence’ means a prospecting licence under the Mining Act 1971 or a coal prospecting licence under the Coal Mines Act 1979.
“(2)
On or before the 31st day of January and the 31st day of July in each year, every holder of a prospecting licence shall pay to the Secretary, in respect of each prospecting licence held, a levy of $1,000, or such lesser amount as may be prescribed, for the immediately preceding period of 6 months ended with the 31st day of December or the 30th day of June, as the case may be, if the prospecting licence was in force during all of that period.”
(2)
The first levy payable under section 15ha of the principal Act (as inserted by subsection (1) of this section) shall be payable in respect of the six-monthly period ending with the 31st day of December 1989.
6 Levies payable by occupiers of quarries
(1)
Section 15i of the principal Act (as so inserted) is hereby amended by repealing subsections (2) to (5), and substituting the following subsections:
“(2)
The occupier of every quarry, wherever it is situated, shall—
“(a)
On or before the 31st day of January and the 31st day of July in each year, supply the Secretary with a true and accurate return of all material that has been extracted from the quarry during the immediately preceding period of 6 months ended with the 31st day of December or the 30th day of June, as the case may be; and
“(b)
Pay to the Secretary, either at the same time as supplying the return or at such other time as may be prescribed, the levy calculated in accordance with this section.
“(3)
Subject to subsection (4) of this section, the levy payable on all material extracted from the quarry within the relevant six-monthly period shall be 10 cents per complete tonne or such lesser amount per complete tonne as may be prescribed.
“(4)
The six-monthly levy payable under this section in respect of any one quarry shall be not less than $250 and not more than $3,000, or such lesser amount as may be prescribed, or, if no material has been extracted from the quarry during the relevant six-monthly period, not more than $250.
“(5)
If any owner of a quarry fails to supply a return under this section by the required date, the Secretary may—
“(a)
If no return was received, or no levy or the minimum levy was payable, in respect of the six-monthly period immediately preceding the period in respect of which a return has not been received, assess the levy payable at such amount as the Secretary considers appropriate, not exceeding the maximum amount set out in subsection (4) of this section; or
“(b)
In any other case, assess the levy payable as equivalent to the levy payable in respect of the six-monthly period immediately preceding the period in respect of which a return has not been received—
issue a default assessment to the quarry owner, and recover from that owner the amount of the levy so assessed together with any penalty payable under section 15n of this Act.
“(6)
If the owner of a quarry, after the issue of a default assessment under subsection (5) of this section, supplies the Secretary with a return in accordance with this section, the Secretary, if he or she thinks fit, may cancel the default assessment and issue a new assessment based on the supplied return, which shall include any penalty payable under section 15n of this Act based on the new assessment.”
(2)
The first levy payable under section 15i of the principal Act (as amended by subsection (1) of this section) shall be payable in respect of the six-monthly period ending with the 31st day of December 1989.
7 New sections inserted
(1)
The principal Act is hereby amended by inserting, after section 15i (as so inserted), the following sections:
“15ia Levies payable by occupiers of tunnels
“(1)
In this section, unless the context otherwise requires, expressions defined in the Quarries and Tunnels Act 1982 shall have the meanings so defined.
“(2)
The occupier of every tunnel, wherever it is situated, shall—
“(a)
On or before the 31st day of January and the 31st day of July in each year, supply the Secretary with a true and accurate return of the quantity of excavation of the tunnel during the immediately preceding period of 6 months ended with the 30th day of June or the 31st day of December, as the case may be; and
“(b)
Pay to the Secretary, either at the same time as supplying the return or at such other time as may be prescribed, the levy calculated in accordance with this section.
“(3)
The levy payable on all such excavation within the relevant six-monthly period shall be $5 per complete cubic metre or such lesser amount per complete cubic metre as may be prescribed.
“(4)
If the occupier of any tunnel fails to supply a return under this section by the required date, the Secretary may,—
“(a)
If no return was received, or no levy was payable, in respect of the six-monthly period immediately preceding the period in respect of which a return has not been received, assess the levy payable at such amount as the Secretary considers appropriate; or
“(b)
In any other case, assess the levy payable as equivalent to the levy payable in respect of the six-monthly period immediately preceding the period in respect of which a return had not been received—
issue a default assessment to the occupier of the tunnel, and recover from that occupier the amount of the levy so assessed together with any penalty payable under section 15n of this Act.
“(5)
If the occupier of a tunnel, after the issue of a default assessment under subsection (4) of this section, supplies the Secretary with a return in accordance with this section, the Secretary, if he or she thinks fit, may cancel the default assessment and issue a new assessment based on the supplied return, which shall include any penalty payable under section 15n of this Act based on the new assessment.
“15ib Levies payable by users of geothermal energy
“(1)
In this section—
“(a)
‘User’ includes every person who taps, takes, uses, or applies geothermal energy; and
“(b)
Unless the context otherwise requires, expressions defined in the Geothermal Energy Act 1953 or in the Geothermal Energy Regulations 1981 shall have the meanings so defined.
“(2)
Every user of geothermal energy shall pay to the Secretary, within 30 days after receipt of an invoice from the Secretary, an annual levy as provided by this section.
“(3)
The amount of the annual levy payable by each user shall be $2,000 in respect of each single bore from which geothermal energy is used or such lesser amount as may be calculated by the Secretary in accordance with any prescribed formula.
“(4)
The annual levy under this section shall be payable on or before the 31st day of July of the year to which it relates.
“(5)
Notwithstanding the provisions of subsections (2) and (4) of this section, the Secretary, if satisfied that any user would be caused hardship if required to pay the annual levy in a single payment, may agree to accept payments in such number of instalments and at such intervals as the Secretary considers appropriate.
“(6)
Where the Secretary agrees to accept payment of a levy by instalments, the Secretary shall give written notification to the user of the amounts of the instalments and the dates on or before which they are payable, and shall send an invoice to the user in respect of each instalment.
“(7)
Section 15n of this Act shall apply in respect of each instalment payable under subsection (6) of this section.
“(8)
If there are 2 or more users of any bore, each user shall be jointly and severally liable with the other user or users to pay the levy under this section in respect of the bore.
“15ic Levies payable by holders of pipeline authorisations
“(1)
In this section, unless the context otherwise requires, expressions defined in the Petroleum Act 1937 or in the Petroleum Pipelines Regulations 1984 shall have the meanings so defined.
“(2)
Every holder of a pipeline authorisation shall pay to the Secretary, within 30 days after receipt of an invoice from the Secretary, a six-monthly levy as provided by this section.
“(3)
The amount of the six-monthly levy payable by each holder shall be $80,000 in respect of each authorisation or such lesser amount as may be calculated by the Secretary in accordance with any prescribed formula.
“(4)
The six-monthly levy under this section shall be payable on or before the 31st day of January or the 31st day of July, as the case may be, of the period of 6 months to which it relates.
“(5)
If any single pipeline authorisation is held by 2 or more holders, each holder shall be jointly and severally liable with the other holder or holders to pay the levy under this section in respect of the authorisation.”
(2)
The first levy payable under section 15ia of the principal Act (as inserted by subsection (1) of this section) shall be payable in respect of the six-monthly period ending with the 31st day of December 1989.
(3)
The first levy payable under section 15ib or section 15ic of the principal Act (as inserted by subsection (1) of this section) shall be payable in respect of the year or six-monthly period, as the case may be, commencing on the first day of the month next following the month during which this section came into force.
8 Petroleum fuels monitoring levy
(1)
Section 15ka(3) of the principal Act (as inserted by section 4 of the Ministry of Energy Amendment Act 1988) is hereby amended by omitting the expression “0.03”
, and substituting the expression “0.025”
.
(2)
The said section 15ka (as so inserted) is Thereby amended by adding the following subsection:
“(4)
Nothing in this section shall apply to diesel or petrol sold for export.”
(3)
Subsection (1) of this section shall be deemed to have come into force on the 1st day of January 1989.
(4)
Subsection (2) of this section shall be deemed to have come into force on the 1st day of August 1988.
9 New sections relating to supplementary levies and rebates inserted into principal Act
The principal Act is hereby amended by inserting, after section 15ka (as so inserted), the following sections:
“15kb Supplementary levies
“(1)
A supplementary levy calculated at the rate of $300 per hour, or such lesser rate as may be prescribed, shall be payable in respect of any extraordinary inspection of any coal mine, mineral mine, quarry, tunnel, geothermal bore, or operation to which a prospecting licence relates that is carried out by the Ministry under any Act.
“(2)
The levy payable under subsection (1) of this section shall be payable, within 30 days of receipt of an invoice from the Secretary, by the owner of the mine, the occupier of the quarry or tunnel, the person owning or controlling the bore, or the holder of the prospecting licence, as the case may be.
“(3)
The Secretary may from time to time, by notice in the Gazette, specify the number of inspections of each class of mine, quarry, tunnel, geothermal bore, or other operation that is expected to be conducted by the Ministry in any year.
“(4)
Nothing in this section shall limit or affect the manner in which any person may carry out such an inspection or exercise any function or power under any Act.
“(5)
For the purposes of this section, an inspection is an extraordinary inspection if, in the opinion of the Secretary,—
“(a)
The inspection is additional to the level of inspection normally required for such a mine, quarry, tunnel, geothermal bore, or operation, as the case may be; and
“(b)
The inspection is conducted as a result of any act or omission by the person liable to pay the levy under subsection (1) of this section or any person acting on behalf of the person liable to pay the levy.
“15kc Rebates
“(1)
On the application of any person who has paid or is liable to pay any levy under this Part of this Act, the Secretary may grant a rebate in respect of the whole or any part of the levy to which the application relates.
“(2)
Before deciding to grant or not to grant a rebate under this section, the Secretary shall have regard to—
“(a)
Section 15fa of this Act; and
“(b)
The number of inspections of the operation concerned that were carried out during the period in respect of which the levy was paid or is payable.”
10 Repealing provisions relating to arbitration
(1)
Section 15l of the principal Act (as inserted by section 3(1) of the Ministry of Energy Amendment Act 1987) is hereby repealed.
(2)
Section 15m(2) of the principal Act (as so inserted) is hereby repealed.
11 Rates of levies, etc., may be prescribed
The principal Act is hereby amended by repealing section 15s (as so inserted), and substituting the following section:
“15s
“(1)
Without limiting the general power to make regulations conferred by section 28 of this Act but subject to subsection (2) of this section, regulations may be made under that section prescribing amounts or rates of levies, or formulas for calculating levies, lower than the amounts or rates set out in this Part of this Act.
“(2)
No such lower amount or rate, or formula, shall be prescribed unless the Minister has consulted those persons or organisations considered by the Minister to represent the persons affected by the levy concerned.”
12 Amount of goods and services tax excluded
The principal Act is hereby amended by repealing section 15t (as so inserted), and substituting the following section:
“15t
It is hereby declared that the levies payable under this Part of this Act are exclusive of goods and services tax under the Goods and Services Tax Act 1985.”
13 Certain provisions continued in force
(1)
For the purposes of assessing and collecting any levy payable under section 15g or section 15h or section 15i of the principal Act in respect of any period ending before the 1st day of July 1989, Part IIb of the principal Act (as so inserted) shall continue in force and operate as if this Act (other than this section) had not been enacted.
(2)
In respect of the six-monthly period which commenced on the 1st day of January 1989—
(a)
The references in sections 15g, 15h, and 15i of the principal Act (as so inserted)—
(i)
To a period of 12 months shall be read as references to a period of 6 months:
(ii)
To the 31st day of January shall be read as references to the 31st day of July 1989:
(iii)
To the 31st day of December shall be read as references to the 30th day of June 1989:
(b)
The references in regulations 3(2) and 4(2) of the Ministry of Energy (Levies) Regulations 1987 (S.R. 1987/176)—
(i)
To the annual levy shall be read as references to the six-monthly levy:
(ii)
To the sum of $500 shall be read as references to the sum of $250:
(iii)
To the sum of $5,000 shall be read as references to the sum of $2,500.
Part II Amendments to Coal Mines Act 1979
14 Amending Coal Mines Act 1979
(1)
Part X (sections 248 to 250) of the Coal Mines Act 1979 is hereby repealed.
(2)
The Coal Mines (Coal Research Association Levy) Order 1988 (S.R. 1988/188) is hereby revoked.
(3)
This section shall be deemed to have come into force on the 1st day of April 1989.
This Act is administered in the Ministry of Energy
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Versions
Ministry of Energy Amendment Act 1989
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