The Governor-General may, by Order in Council made before the second temporary reduction period ends, shorten or extend the second temporary reduction period to a date specified in the order.

(3)

In section 42A(3), after “subsection (2)”, insert “or (2B)”.

5 Section 42B amended (Temporary reduction in rate of road user charges)

(1)

In section 42B(1), after “temporary reduction period”, insert “or second temporary reduction period”.

(2)

In section 42B(3), replace the definition of normal rate with:

normal rate means,—

(a)

for the temporary reduction period, the GST-inclusive rate—

(i)

applying immediately before the commencement of the temporary reduction period; and

(ii)

specified for the RUC licence—

(A)

in the Road User Charges (Rates) Regulations 2015; or

(B)

by notice given under section 90A(2); and

(b)

for the second temporary reduction period, the GST-inclusive rate specified for the RUC licence—

(i)

from time to time in regulations made under section 85; or

(ii)

by notice given under section 90A(2).

(3)

In section 42B(6), after “section 42A(2)”, insert “or the second temporary reduction period is extended by an Order in Council under section 42A(2B)”.

6 Section 42G amended (Repeal)

In section 42G(1), replace “12 months after the end of the temporary reduction period” with “5 years after the second temporary reduction period ends”.

Part 2 Consequential amendments

7 Section 42C amended (Road user charges that apply after end of temporary reduction period)

(1)

In the heading to section 42C, after “temporary reduction period”, insert “or second temporary reduction period”.

(2)

In section 42C, after “temporary reduction period”, insert “or second temporary reduction period”.

8 Section 42D amended (When assessments may be issued)

(1)

In section 42D(2), after “temporary reduction period”, insert “or second temporary reduction period”.

(2)

In section 42D(3)(a), after “2022”, insert “or any subsequent orders made from time to time under clause 20 of Schedule 3 of the Customs and Excise Act 2018”.

(3)

In section 42D(3)(b), after “temporary reduction period”, insert “or second temporary reduction period”.

(4)

In section 42D(5)(a), after “section 42A(1)”, insert “and (2A)”.

9 Section 42E amended (How assessments are to be calculated)

In section 42E, formula, item b, after “temporary reduction period”, insert “or second temporary reduction period”.

Legislative history

21 February 2023		Introduction (Bill 231–1)
22 February 2023		First reading, second reading, committee of the whole House, third reading
27 February 2023		Royal assent

This Act is administered by the Ministry of Transport.

Road User Charges (Temporary RUC Reduction Scheme) Amendment Act 2023