In this Part, unless the context otherwise requires,—

Unless the context otherwise requires,—

Clauses 18 to 25 apply despite the repeal of subpart 3 of Part 2 of this Act, and the revocation of the Auckland RFT order and the RFT regulations, by the amendment Act.

The Agency must, until the end of June 2025, continue to provide the Minister of Finance and the responsible Minister with the following advice on request, in accordance with section 65N(a):

Sections 65Q to 65T and Part 3 of the RFT regulations (which relate to the keeping of registries of RF taxpayers, users of fuel for exempt purposes, and exempt-use-only locations) continue to apply until the end of June 2025.

Section 65U and Part 4 of the RFT regulations (which require RF taxpayers and others to keep records related to the acquisition or supply of fuel) continue to apply until the end of June 2025 in relation to any acquisition or supply to which the Auckland RFT scheme applied.

An RF taxpayer by whom Auckland RFT is payable in respect of any supplies or transfers of fuel in June 2024 must file a return for that month with the Agency in accordance with section 65V.

Sections 65O, 65P, 65W, and 65X, regulation 5 of the RFT regulations, and clauses 3, 5, and 6 of the Auckland RFT order continue to apply until the end of June 2025 for the following purposes:

The Agency must continue to account for the things referred to in section 65Y(1) until clause 22(2) to (4) (which relates to final accounting and payment between the Agency and the Auckland Council) has been complied with.

For each year until the year in which clause 22(2) to (4) is complied with, the annual report of the Agency must continue to report on the Auckland RFT scheme and include the things referred to in section 65Y(2).

The Agency must make a quarterly report to the responsible Minister under section 65Y(3), and make the report available on its Internet site under section 65Y(4), for the quarter immediately before the end date.

If, at any time between the end date and the end of June 2025, the Agency considers that the section 65Z rebate reserve fund or other revenue that it holds from the Auckland RFT scheme is likely to be insufficient for the payment of rebates in relation to the Auckland RFT scheme or the payment of scheme administration or winding-up costs, it may require the Auckland Council to pay it an amount or amounts from the Auckland RFT reserve fund to fund those payments.

As soon as practicable after the end of June 2025, the Agency must account to the Auckland Council for the following:

If the amount of the things accounted for under subclause (2)(a) is greater than the amount of the agreed scheme establishment fee and the rebates and costs under subclause (2)(b), the Agency must, as soon as practicable, pay the difference to the Auckland Council.

If the amount of the things accounted for under subclause (2)(a) is less than the amount of the agreed scheme establishment fee and the rebates and costs under subclause (2)(b), the Auckland Council must, as soon as practicable, pay the difference to the Agency from the Auckland RFT reserve fund.

The obligation under clause 4 in Part 1 of this schedule for the Agency to pay the Crown $1,000,000 must be treated for all purposes as not applying and never having applied.

In this clause,—

The Auckland Council must continue to operate the Auckland RFT reserve fund under section 65ZA(1)(a) until it is spent.

During that time,—

Sections 65ZB and 65ZC and regulations 5 to 8B of the RFT regulations continue to apply in relation to any application for a rebate that, before the end of October 2024 and in accordance with section 65ZC, is made by—

Sections 65NA, 65ZD to 65ZI, and 65ZL, and Part 5 of the RFT regulations, continue to apply in relation to anything done, or any omission to do anything,—

In this Part,—

Section 103(2)(ia) continues to apply, as if it had not been repealed by the amendment Act, until the Auckland RFT reserve fund is spent.

Section 200(3)(a)(vi) continues to apply, as if it had not been repealed by the amendment Act, until the Auckland RFT reserve fund is spent.

In Schedule 10, clause 34B continues to apply, as if it had not been repealed by the amendment Act, in relation to the annual report of the Auckland Council for any year in which the Auckland RFT reserve fund still contained revenue from the Auckland RFT scheme.