Pursuant to section 45 of the Land Transport Management Act 2003, His Excellency the Governor-General, acting on the advice and with the consent of the Executive Council, makes the following regulations.

1 Title

2 Commencement

3 Principal regulations amended

4 Rates of refunds

Regulations

1 Title

These regulations are the Land Transport Management (Apportionment and Refund of Excise Duty and Excise-Equivalent Duty) Amendment Regulations 2010.

2 Commencement

These regulations come into force on 1 October 2010.

3 Principal regulations amended

These regulations amend the Land Transport Management (Apportionment and Refund of Excise Duty and Excise-Equivalent Duty) Regulations 2004.

4 Rates of refunds

Regulation 6(a) is amended by omitting “51.2145” and substituting “55.8026”.

Rebecca Kitteridge,
Clerk of the Executive Council.

Explanatory note

This note is not part of the regulations, but is intended to indicate their general effect.

These regulations, which come into force on 1 October 2010, amend the Land Transport Management (Apportionment and Refund of Excise Duty and Excise-Equivalent Duty) Regulations 2004.

Section 12 of the Customs and Excise Amendment Act 2009 increases excise and excise-equivalent duties on motor spirits from 1 October 2010. These regulations increase the rate at which those duties and goods and services tax on motor spirits are refunded.

Issued under the authority of the Acts and Regulations Publication Act 1989.

Date of notification in Gazette: 19 August 2010.

These regulations are administered by the Ministry of Transport.

Land Transport Management (Apportionment and Refund of Excise Duty and Excise-Equivalent Duty) Amendment Regulations 2010