Reprint as at 1 August 2020
(SR 2011/383)
Rt Hon Dame Sian Elias, Administrator of the Government
At Wellington this 31st day of October 2011
Present:Her Excellency the Administrator of the Government in Council
Changes authorised by subpart 2 of Part 2 of the Legislation Act 2012 have been made in this official reprint.
Note 4 at the end of this reprint provides a list of the amendments incorporated.
These regulations are administered by the Ministry of Education.
Pursuant to section 238H of the Education Act 1989, Her Excellency the Administrator of the Government, acting on the advice and with the consent of the Executive Council, and in accordance with a recommendation of the Minister for Tertiary Education made after consultation with providers (as defined in section 238D of the Education Act 1989), makes the following regulations.
These regulations are the Education (Export Education Levy) Regulations 2011.
These regulations come into force on 1 January 2012.
In these regulations, unless the context otherwise requires,—
Act means the Education and Training Act 2020
levy means an export education levy
provider has the meaning given to it in section 10(1) of the Act
year means a period of 12 months commencing on 1 January.
Regulation 3 Act: amended, on 1 August 2020, by section 668 of the Education and Training Act 2020 (2020 No 38).
Regulation 3 provider: amended, on 1 August 2020, by section 668 of the Education and Training Act 2020 (2020 No 38).
In calculating the amount of levy payable under these regulations, no account may be taken of any tuition fees payable in respect of any period before 1 January 2012.
(1)
Every provider who receives tuition fees from international students in any year must pay a levy in respect of that year.
(2)
Despite subclause (1), a provider is not required to pay a levy in respect of a particular year if every international student from whom the provider receives tuition fees in that year is either—
a student who is sponsored by the New Zealand Aid Programme administered by the Ministry of Foreign Affairs and Trade; or
a student whose study with the provider is carried on outside New Zealand.
The amount of levy payable for any year by each provider that is required to pay a levy is,—
for a provider that is a registered private training establishment, 0.89% of the tuition fees received by the provider from international students in respect of that year; and
for a provider that is not a registered private training establishment, 0.50% of the tuition fees received by the provider from international students in respect of that year.
The levy is not payable for fees paid by any student referred to in regulation 5(2)(a) or (b).
(3)
The levies in subclause (1) are exclusive of goods and services tax.
Regulation 6: replaced, on 1 January 2019, by regulation 4 of the Education (Export Education Levy) Amendment Regulations 2018 (LI 2018/245).
The levy for any year is payable by schools as follows:
for enrolments between 1 January and 30 April of that year (inclusive), no later than 31 July of that year:
for enrolments between 1 May and 31 July of that year (inclusive), no later than 31 October of that year:
for enrolments in that year that are not covered by paragraph (a) or (b), no later than 31 January of the following year.
The levy for any year is payable by all other providers as follows:
for enrolments between 1 January and 30 April of that year (inclusive), no later than 30 May of that year:
for enrolments between 1 May and 31 August of that year (inclusive), no later than 30 September of that year:
for enrolments between 1 September and 31 December of that year (inclusive), no later than 16 February of the following year.
Regulation 7: replaced, on 30 May 2017, by regulation 4 of the Education (Export Education Levy) Amendment Regulations 2017 (LI 2017/76).
The Ministry of Education is the administrator of the levy.
The levy is payable to the Ministry of Education.
Every provider that is a school must, as soon as practicable after a request by the Ministry of Education for a particular year, advise the Ministry of—
the number of international students enrolled at the school between 1 January and 30 April of that year (inclusive) and the amount of tuition fees paid for that year by each of those students; and
the number of international students enrolled at the school between 1 May and 31 July of that year (inclusive) and the amount of tuition fees paid for that year by each of those students; and
the number of international students enrolled at the school during that year that are not covered by paragraph (a) or (b) and the amount of tuition fees paid for that year by each of those students.
Every other provider must, as soon as practicable after a request by the Ministry of Education in respect of a particular year, advise the Ministry of—
the number of international students enrolled with the provider between 1 January and 30 April (inclusive) of that year, and the amount of tuition fees paid in respect of that year by each such student; and
the number of international students enrolled with the provider between 1 January and 31 August (inclusive) of that year, and the amount of tuition fees paid in respect of that year by each such student; and
the number of international students enrolled with the provider between 1 January and 31 December (inclusive) of that year, and the amount of tuition fees paid in respect of that year by each such student.
Regulation 9(1): replaced, on 30 May 2017, by regulation 5 of the Education (Export Education Levy) Amendment Regulations 2017 (LI 2017/76).
The Education (Export Education Levy) Regulations 2009 (SR 2009/358) are revoked.
Michael Webster,for Clerk of the Executive Council.
Issued under the authority of the Legislation Act 2012.
Date of notification in Gazette: 3 November 2011.
This is a reprint of the Education (Export Education Levy) Regulations 2011 that incorporates all the amendments to those regulations as at the date of the last amendment to them.
Reprints are presumed to correctly state, as at the date of the reprint, the law enacted by the principal enactment and by any amendments to that enactment. Section 18 of the Legislation Act 2012 provides that this reprint, published in electronic form, has the status of an official version under section 17 of that Act. A printed version of the reprint produced directly from this official electronic version also has official status.
Editorial and format changes to reprints are made using the powers under sections 24 to 26 of the Legislation Act 2012. See also http://www.pco.parliament.govt.nz/editorial-conventions/.
Education and Training Act 2020 (2020 No 38): section 668
Education (Export Education Levy) Amendment Regulations 2018 (LI 2018/245)
Education (Export Education Levy) Amendment Regulations 2017 (LI 2017/76)