the establishment, replacement, variation, and termination of RFT schemes; and

the review of RFT schemes; and

the collection of regional fuel tax in respect of RFT schemes; and

the application for, and payment of, RFT rebates; and

the administration and enforcement of RFT schemes.

would benefit the region or the part of it to which the proposal relates; and

are included in the relevant regional land transport plan (including a draft plan); and

cannot reasonably be fully funded from sources other than a regional fuel tax within the time frame desired by the council.

describe the programme of capital projects that the RFT scheme is intended to support; and

with regard to the programme,—

for each project in the programme,—

specify the scheme’s proposed duration; and

set out the rate or rates of regional fuel tax and the period during which each rate is to apply; and

set out the forecast revenue from the regional fuel tax and the assumptions or data on which the forecast is based; and

set out the forecast expenses of administering the scheme, including RFT rebate processing; and

clearly describe, if it is proposed that the RFT scheme apply to only part of a region,—

state to what extent the regional council expects the RFT scheme to change fuel-buying behaviour by the public, any likely consequences from such changes, and how such anticipated changes have been taken into account in the revenue forecast; and

explain why the regional council believes it will be practicable for RF taxpayers and the Agency to implement the RFT scheme; and

include any other information or other matter that may be prescribed by regulations made under this subpart.

must carry out consultation in accordance with the principles set out in section 82 of the Local Government Act 2002; and

may use the special consultative procedure specified in section 83 of the Local Government Act 2002.

the council’s consultation on its long-term plan or its annual plan under the Local Government Act 2002; or

any other consultation under this Act.

must prepare a proposal to vary an RFT scheme in its region if it intends to change a material aspect of the programme of capital projects supported by the RFT scheme; and

may prepare a proposal to vary an RFT scheme in its region if it considers it desirable that any of the following aspects of the RFT scheme be changed:

must set out as much of the information that is required under section 65E as is necessary or useful to understand the changes proposed to the RFT scheme; and

must not propose an amended end date for the RFT scheme that extends it by more than 10 years; and

must carry out consultation on the proposal in accordance with section 65F as if it were a proposal to establish or replace an RFT scheme.

a report of the consultation carried out in accordance with section 65F, including a summary of the submissions made during the consultation and a description of any changes made as a result of the consultation; and

any other information that the Minister of Finance and the responsible Minister reasonably require.

recommend to the Governor-General that the RFT scheme be established, replaced, or varied in the manner set out in the proposal; or

refer the proposal back to the regional council, requesting it to reconsider 1 or more of the aspects of the proposal; or

decline to recommend the establishment, replacement, or variation of the RFT scheme in the manner set out in the proposal.

establish or replace a regional fuel tax scheme, specifying the area that is subject to the scheme; and

prescribe the start date and end date of the scheme, the rate or rates of regional fuel tax applicable under it, and the period during which each rate applies.

vary a regional fuel tax scheme; and

accordingly amend any provisions relating to the end date of the scheme, the rate or rates of regional fuel tax applicable under the scheme, the period during which each rate applies, and the area that is subject to the scheme.

identify, but need not contain, the proposal; and

include, in a schedule of the order, a list of the capital projects in the programme supported by the RFT scheme and their proposed completion dates.

must identify, but need not contain, the proposal; and

must, if the proposal includes any change to a material aspect of the programme of capital projects supported by the RFT scheme, amend the schedule of the relevant order to reflect the change; and

must not amend the end date of the RFT scheme to any date that is later than the day that is 10 years after the date on which the order comes into force.

in accordance with—

if the Minister of Finance and the responsible Minister on their own initiative recommend such an order because they are satisfied, on reasonable grounds, that the actions that the regional council has taken or intends to take in respect of concerns notified to the council under subsection (2) are not an adequate response to those concerns.

to replace the scheme under section 65D; or

to vary the scheme under section 65G to change its end date to a date later than 10 years after its original start date.

providing the Minister of Finance and the responsible Minister with any advice, as requested by the Ministers, relating to this subpart or to a proposed or existing RFT scheme; and

collecting regional fuel tax and any related penalties and, in connection with the collection of regional fuel tax, maintaining—

administering the provision of RFT rebates; and

transferring the net revenue from an RFT scheme to the appropriate regional council; and

monitoring the revenues and costs of RFT schemes, and fuel prices and volumes related to the schemes; and

prosecuting offences under section 65ZI.

that, subject to section 65P(2)(b), regional fuel tax is payable with respect to all fuel—

that regional fuel tax is payable only once in respect of any particular fuel.

in the course of carrying on a fuel distribution operation,—

being the operator of a fuel outlet located outside the RFT region, supplies to any person at a location in the RFT region; or

in the course of carrying on a fuel distribution operation in the RFT region, transfers into a fuel tank of the RF taxpayer’s own vehicles or equipment.

supplies to a person who is a registered RF taxpayer (subject to any qualifications in that registration); or

supplies to a person who is registered with the Agency as a user of fuel for an exempt use at a location registered as one where any fuel supplied will be used exclusively for an exempt use; or

uses for an exempt use.

operates a fuel outlet outside an RFT region or carries on a fuel distribution operation in or outside the RFT region; and

in the course of any such operation, provides fuel to a fuel outlet operated by that person at a location in the RFT region, or to any other business operation of the person carried on at a location in the RFT region.

the providing operation and the fuel outlet or other business operation to which fuel is provided must be treated as if they were separate persons; and

the providing operation is to be treated as having made a supply of fuel to which subsection (1) applies; and

subsection (2)(a) does not apply to exempt such a supply from regional fuel tax.

show that the person is likely to be liable to pay regional fuel tax on a regular basis; and

describe the person’s business operations relating to supplies of fuel that are relevant to an RFT scheme; and

provide any other information that the Agency reasonably requires.

state the exempt uses for which fuel supplied to the applicant will be used; and

describe 1 or more locations at which any fuel supplied to the applicant will be used exclusively for exempt uses (an exempt-use-only location); and

for each exempt-use-only location, describe the systems, procedures, and practices of the applicant that will ensure—

provide any other information that the Agency reasonably requires.

as to any prescribed criteria for approval; and

as to the matters set out in subsection (2)(c)(i) and (ii).

RF taxpayers:

operators of fuel outlets in an RFT region:

fuel distributors who supply fuel in an RFT region exclusively for exempt uses:

persons who are registered as users of fuel for an exempt use.

be filed within the first 20 days of the next month; and

be filed in the form and manner reasonably required by the Agency; and

contain any information and be accompanied by any other document reasonably required by the Agency.

a filing penalty of up to 10%, as determined by the Agency, of the regional fuel tax for that month is payable by the RF taxpayer and must be paid together with the regional fuel tax for that month; and

the Agency must determine what the amount, if any, of the filing penalty will be, taking into account the following principles:

any amount of regional fuel tax that is shown as payable in the RF taxpayer’s return for a month not later than the end of the month in which the return was required to be sent to the Agency; and

any amount of regional fuel tax that is shown as payable by the RF taxpayer in an assessment by the Agency relating to a month within 20 days after the date of the assessment, taking into account any amount already paid by the RF taxpayer for that month.

5% of the amount by which assessment exceeds the amount shown as payable on the return; and

2% of that excess for each month after the month in which the return was due, up to and including the month in which the assessment was made.

revenue collected, including from regional fuel tax, penalties, and interest; and

RFT rebates; and

funds held for future RFT rebates; and

administration and enforcement costs.

information on each of the items referred to in subsection (1) for that year:

a comparison of actual revenues with forecast revenues:

a comparison of actual administration costs with forecast administration costs.

changes in the volume of fuel supplied inside and outside the RFT region:

fuel prices inside and outside the RFT region:

non-compliance with the RFT scheme:

avoidance of regional fuel tax.

operate a regional fuel tax reserve fund; and

deposit into or credit to that reserve fund all funds received by the council under section 65Z; and

ensure that all payments from that reserve fund are—

carry forward to any later financial year any amount of the credit balance in its regional fuel tax reserve fund at the close of any financial year; and

use that money at any time for payments in accordance with this section.

an RF taxpayer who has paid regional fuel tax on fuel under an RFT scheme; or

a person to whom fuel has been supplied in an RFT region in the period beginning on the start date of the RFT scheme that applies in that RFT region and ending on the end date of that RFT scheme.

the person makes an application in accordance with section 65ZC; and

either—

for a person described in subsection (1)(a), must be calculated in accordance with the rate of regional fuel tax paid by the person; and

for a person described in subsection (1)(b), must be calculated in accordance with the rate of regional fuel tax in effect in the relevant RFT region on the date the fuel was supplied to the person.

be made in the form and manner required by the Agency; and

be made in respect of a single RFT scheme; and

be made in accordance with any rebate application requirements of the Agency; and

be supported by any documentary evidence and any other information—

claim a rebate at least equal to the minimum rebate.

reduce the amount of an RFT rebate by 10% of the amount otherwise payable if the application for it is made more than 3 months after the last day of the period in respect of which the rebate is sought; or

refuse an application for an RFT rebate if—

in the circumstances described in subsection (3)(a), reduce the amount of an RFT rebate by a lesser amount or waive a reduction altogether; or

in the circumstances described in subsection (3)(b), approve an application for an RFT rebate.

an assessment of regional fuel tax:

any decision that leaves the person liable to a filing penalty, a late payment penalty, or an under-reporting penalty:

a refusal, or approval for a lesser amount than was applied for, of an application for an RFT rebate:

a decision on a request to become a registered RF taxpayer:

a decision on a request to be registered as an exempt user of fuel:

a decision on a request to register a location as one where any fuel supplied will be used exclusively for an exempt use:

a decision of a type that is prescribed by regulations to be a reviewable decision.

confirm or vary the reviewable decision; or

set aside the reviewable decision and substitute any other decision that the reviewer considers appropriate.

that the internal review of a reviewable decision be conducted by a person who did not participate in the making of that decision; and

that the internal review be conducted within a reasonable time; and

that the applicant be notified of the decision on the internal review within 5 working days of it being made; and

that reasons for the decision be provided to the applicant, together with notice of the decision.

take extracts from the records or other information:

make copies of the records or other information at the place of inspection:

remove the records or other information if the Agency is satisfied that it is impracticable to copy the records or other information at the place of inspection.

issue a receipt for the records or other information to the person from whom the records or other information was taken; and

return the records or other information as soon as practicable; and

for as long as the records or other information is held by the Agency, allow the person from whom the records or other information was taken, at any reasonable time, to inspect, and obtain copies of, the records or other information at the premises where the records or other information is held.

to suspect that an offence under section 65ZI has been, is being, or will be committed; and

to believe that the search will find evidential material in respect of the offence in the place, vehicle, or other thing.

refuses or fails to file a monthly return in accordance with section 65V; or

refuses or fails to provide information relevant to the administration or enforcement of regional fuel tax that has been reasonably requested by the Agency; or

in relation to the administration or enforcement of an RFT scheme, provides to the Agency any information that is false or misleading; or

produces false records or information under section 65ZG; or

refuses or fails to pay any regional fuel tax in accordance with section 65X; or

evades the payment of any regional fuel tax payable by the person under this subpart; or

refuses or fails to keep accounts or records required to be kept by any person for any purpose under this subpart; or

makes a false or misleading statement in an application under section 65ZC for an RFT rebate.

in the case of an individual, to a fine not exceeding $15,000:

in the case of a person or an organisation other than an individual, to a fine not exceeding $75,000.

indicate that—

set out the responsible Minister’s reasons for recommending the making of the order.

prescribing information or any other thing that must be included in a proposal to establish, replace, or vary an RFT scheme:

prescribing uses of fuel (other than use in a vehicle on a public road) that are exempt from regional fuel tax:

prescribing matters in relation to registrations as a registered RF taxpayer under section 65Q or registrations as a user of fuel for exempt uses under section 65R, including—

prescribing circumstances in which persons are entitled to an RFT rebate, including—

prescribing any information or other matter that must be provided to the Agency in support of an application for an RFT rebate:

prescribing accounts or records to be kept by any person for any purpose under this subpart:

prescribing an amount for the purposes of section 65ZC(2)(b):

prescribing types of decisions as reviewable decisions for the purposes of section 65ZD(1)(g):

providing for any other matter contemplated by this subpart, necessary for its administration, or necessary for giving it full effect.

the Limitation Act 2010:

any other enactment that prescribes a limitation period or other limitation defence.