“162 Appeal to High Court on question of law

• “(1) A party to an appeal who is dissatisfied with the decision of a District Court as being wrong in law may, with the leave of the District Court, appeal to the High Court.

  “(2) The leave of the District Court must be sought within 21 days after the District Court's decision.

  “(3) If the District Court refuses to grant leave, the High Court may grant special leave to appeal.

  “(4) The special leave of the High Court must be sought within 21 days after the District Court refused leave.

  “(5) The High Court Rules and sections 74 to 78 of the District Courts Act 1947, with all necessary modifications, apply to an appeal under this section as if it were an appeal under section 72 of that Act.”

• “(3A) Subsection (3) is subject to section 4(2) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act 2003.”

• “(c) a levy to be paid in accordance with section 214(4); and”.

• “(3) The levy payable under subsection (2)(c) is payable—

  • “(a) on any fuel (or any category of fuel) specified in Schedule 3 of the Customs and Excise Act 1996 that is prescribed by regulations made under this Act; or

  • “(b) in the absence of regulations for the time being in force for the purpose of paragraph (a), on any motor spirit in respect of which excise duty or excise-equivalent duty is for the time being payable under the Customs and Excise Act 1996.”

• “(4) The levy payable under section 213(2)(c) is payable—

  • “(a) at the rate or rates per litre or other unit prescribed by regulations made under this Act; or

  • “(b) in the absence of regulations for the time being in force for the purpose of paragraph (a), at the rate of 5.08 cents per litre of motor spirit in respect of which excise duty or excise-equivalent duty is payable under the Customs and Excise Act 1996.

• “(5) The rate or rates of the levy prescribed by regulations made under this Act, and the rate prescribed by subsection (4)(b), are exclusive of goods and services tax.”

• “(d) fuel in respect of which a levy is payable under section 213(2)(c).”

• “(2) The levy payable under section 213(2)(c) on any fuel is payable—

  • “(a) in the manner prescribed by regulations made under this Act; or

  • “(b) in the absence of regulations for the time being in force for the purpose of paragraph (a), with any excise or excise-equivalent duty that is payable on that fuel.”

• “(4A) However, in the case of the levy payable under section 213(2)(c), an agent who collects any amount of the levy on the Corporation's behalf must pay that amount to the Corporation—

  • “(a) in the manner prescribed by regulations made under this Act; or

  • “(b) in the absence of regulations for the time being in force for the purpose of paragraph (a), in the manner agreed by the Corporation and the agent.”

• “(6) Subsection (5) does not apply to the levy payable under section 213(2)(c)”.

• “(2) Subsection (1) does not apply to the levy payable under section 213(2)(c)”.

• “(1A) Levies paid under section 213(2)(c) are refundable to the persons or classes of person, to the extent, and in the manner, prescribed by regulations made under this Act, and any refundable amount must be paid by the Corporation or an agent of the Corporation in accordance with the regulations.”

• “(k) prescribing, in relation to the levy payable under section 213(2)(c),—

  • “(i) the fuels in respect of which the levy is payable:

  • “(ii) the category or categories of any fuel in respect of which the levy is payable:

  • “(iii) the rate or rates at which the levy is payable:

  • “(iv) the manner in which the levy is to be collected and paid to the Corporation:

  • “(v) the persons or classes of person who are entitled to a refund under section 255(1A), the extent to which any amount of levy may be refunded, the manner in which persons must apply for a refund, and the manner in which refunds are to be paid:”.

• “(e) levies imposed by section 213(2)(c) of the Injury Prevention, Rehabilitation, and Compensation Act 2001”.