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

38—3

Contents

Key
1Title
2Commencement
Part 1
Amendments to Land Transport Management Act 2003
3Principal Act
4New section 6A inserted (Transitional, savings, and related provisions)
6ATransitional, savings, and related provisions
5New subpart 3 of Part 2 inserted
Subpart 3—Regional fuel tax
Preliminary provisions
65ADefinitions
65BOverview of subpart
Requirements: RFT schemes
65CRequirements relating to RFT scheme
Proposals to establish or replace RFT scheme
65DPreparation of proposal to establish or replace RFT scheme
65EProposal for RFT scheme: content requirements
65FConsultation on proposal
Proposals to vary RFT scheme
65GProposal to vary RFT scheme
65HRules applicable to proposals to vary RFT scheme
Submission of proposals to Minister of Finance and responsible Minister
65ISubmission of proposal and accompanying report
Decisions of Ministers regarding proposals
65JDecisions of Minister of Finance and responsible Minister concerning proposed RFT scheme
Orders in Council regarding RFT schemes
65KOrders in Council establishing, replacing, or varying RFT scheme
65LEarly termination of RFT schemes
Review of RFT schemes
65MRegional council must review RFT scheme before proposing to extend or replace scheme
Functions of Agency under this subpart
65NFunctions of Agency under this subpart
Liability to tax
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
Record keeping and returns
65PRecord keeping
65QReturns
Assessments
65RAssessment of tax
Payment of tax
65SPayment of regional fuel tax
Dealing with proceeds of regional fuel tax
65TAccounting for regional fuel tax
65UDisbursement of proceeds
65VRegional fuel tax reserve fund
Rebates
65WRebate related to regional fuel tax
65XProcess relating to RFT rebates
Internal review
65XAInternal review
Appeals
65YAppeals
Administration and enforcement
65ZAgency and Auditor-General may require information
65ZAInspection of records or other information
65ZBPower to issue search warrant in respect of alleged offence
Offences
65ZCOffences and penalties
Change to maximum rate of regional fuel tax
65ZDChange to maximum rate of regional fuel tax
Regulations
65ZERegulations
No limitation
65ZFNo limitation on claims by Agency to recover regional fuel tax
Transitional, savings, and related provisions
6New Schedule 1AA inserted
Part 2
Amendments to other Acts
Amendments to Goods and Services Tax Act 1985
7Amendments to Goods and Services Tax Act 1985
Amendment to Land Transport Act 1998
8Amendment to Land Transport Act 1998
Amendment to Legislation Act 2012
9Amendment to Legislation Act 2012
Amendments to Local Government Act 2002
10Amendments to Local Government Act 2002
34BAdditional information: RFT schemes
Amendment to Search and Surveillance Act 2012
11Amendment to Search and Surveillance Act 2012
Schedule
New Schedule 1AA inserted
Legislative history

The Parliament of New Zealand enacts as follows: