Land Transport Management (Regional Fuel Tax) Amendment Bill

  • enacted
  • Previous title has changed

Hon Phil Twyford

Land Transport Management (Regional Fuel Tax) Amendment Bill

Government Bill



3Principal Act
4New section 6A inserted (Transitional, savings, and related provisions)
6ATransitional, savings, and related provisions
5New subpart 3 of Part 2 inserted
65BOverview of subpart
65CRequirements relating to RFT scheme
65DPreparation of proposal to establish or replace RFT scheme
65EProposal for RFT scheme: content requirements
65FConsultation on proposal
65GProposal to vary RFT scheme
65HRules applicable to proposals to vary RFT scheme
65ISubmission of proposal and accompanying report
65JDecisions of Minister of Finance and responsible Minister concerning proposed RFT scheme
65KOrders in Council establishing, replacing, or varying RFT scheme
65LEarly termination of RFT schemes
65MRegional council must review RFT scheme before proposing to extend or replace scheme
65NFunctions of Agency under this subpart
65NAIntended liability
65OLiability to pay regional fuel tax
65OARegistration as RF taxpayer
65OBRegistration as user of fuel for exempt uses (and associated exempt-use-only locations)
65OCRegistration not transferable or assignable
65ODAvailability of information in registries
65PRecord keeping
65RAssessment of tax
65SPayment of regional fuel tax
65TAccounting for regional fuel tax
65UDisbursement of proceeds
65VRegional fuel tax reserve fund
65WRebate related to regional fuel tax
65XProcess relating to RFT rebates
65XAInternal review
65ZAgency and Auditor-General may require information
65ZAInspection of records or other information
65ZBPower to issue search warrant in respect of alleged offence
65ZCOffences and penalties
65ZDChange to maximum rate of regional fuel tax
65ZFNo limitation on claims by Agency to recover regional fuel tax
6New Schedule 1AA inserted
7Amendments to Goods and Services Tax Act 1985
8Amendment to Land Transport Act 1998
9Amendment to Legislation Act 2012
10Amendments to Local Government Act 2002
34BAdditional information: RFT schemes
11Amendment to Search and Surveillance Act 2012
Legislative history

The Parliament of New Zealand enacts as follows: