Energy (Fuels, Levies, and References) Amendment Act 2015

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5 Section 24 replaced (Petroleum or engine fuel monitoring levy)
  • Replace section 24 with:

    24 Petroleum or engine fuel monitoring levy
    • (1) A levy is payable at the rate prescribed under section 33 for each complete litre of petroleum or engine fuel of a type specified in regulations made under section 35(1)(fa).

      (2) The levy must be paid to the New Zealand Customs Service—

      • (a) by the person who would be liable to pay any excise duty or excise-equivalent duty on the petroleum or engine fuel under the Customs and Excise Act 1996 if any were payable; and

      • (b) when any excise duty or excise-equivalent duty would be paid if any were payable.

      (3) The New Zealand Customs Service must collect the levy on behalf of the Crown.

      (4) Section 28 (which provides a penalty for late payment of a levy) does not apply in respect of the levy.