Transport Amendment Act 1986
Transport Amendment Act 1986
Transport Amendment Act 1986
Public Act |
1986 No 49 |
|
Date of assent |
14 August 1986 |
|
Contents
An Act to amend the Transport Act 1962
BE IT ENACTED by the General Assembly of New Zealand in Parliament assembled, and by the authority of the same, as follows:
1 Short Title and commencement
(1)
This Act may be cited as the Transport Amendment Act 1986, and shall be read together with and deemed part of the Transport Act 1962 (hereinafter referred to as the principal Act).
(2)
This Act shall come into force on the 1st day of August 1986.
2 New Part VIII (relating to excise duty) inserted
The principal Act is hereby amended by repealing Part VIII (as substituted by section 2(1) of the Transport Amendment Act (No. 2) 1982), and substituting the following Part:
Part VIII “Excise Duty
“187 Interpretation
In this Part of this Act, unless the context otherwise requires,—
“‘Aviation fuel’ means aviation spirits of a kind specified in the Third Schedule to the Customs Act 1966 to be aviation fuel:
“‘Commercial vessel’ means a vessel used exclusively or principally for commercial purposes:
“‘Exempted vehicle’ means—
“(a)
A motor vehicle that is not required to be registered under section 5 of the Transport (Vehicle and Driver Registration and Licensing) Act 1986 and is used for commercial purposes:
“(b)
A motor vehicle that is exempted from the payment of registration and licensing fees by virtue of section 6 of the Transport (Vehicle and Driver Registration and Licensing) Act 1986 (other than a vehicle so exempted by virtue of item 5 of Part I of the First Schedule to that Act):
“(c)
A motor vehicle that is of a kind declared by the Governor-General by Order in Council to be an exempted vehicle for the purposes of this Part of this Act—
but does not include any licensed vehicle:
“‘Excise duty’ means excise duty paid on motor spirits, compressed natural gas, and liquefied petroleum gas under Part IVa of the Customs Act 1966 and special excise duty paid on such goods under Part II of the Customs Amendment Act 1986; and includes the money received under the Customs Tariff on goods in respect of which such excise duty would be payable if they were sold, used, or otherwise disposed of in New Zealand by a licensee within the meaning of that Act:
“‘Licensed vehicle’ means a motor vehicle that is required to be licensed under the Road User Charges Act 1977 and to which a licence within the meaning of that Act relates at all times during any period in respect of which a refund is applied for under this Part of this Act:
“‘Registrar’ means the Registrar of Motor Vehicles holding office under section 4(1) of the Transport (Vehicle and Driver Registration and Licensing) Act 1986; and includes any Deputy Registrar or other person employed in or by the Post Office for the time being authorised by the Registrar, pursuant to a delegation under that Act, to exercise or perform any of the powers, duties, or functions of the Registrar.”
“188 Apportionment of excise duty
“(1)
Subject to section 22(4) of the National Roads Act 1953, all money received as excise duty, after deducting any relevant refunds or drawbacks of duties made under the Customs Act 1966, shall be paid into the Public Account and credited in the manner provided for in subsection (2) of this section.
“(2)
The money paid into the Public Account under subsection (1) of this section shall be credited as follows:
“(a)
In respect of aviation fuel, all the excise duty received in respect of each litre shall be credited to the Consolidated Account:
“(b)
In respect of motor spirits with a Research Octane Number (RON) less than 92 (regular grade), 9.3 cents of the excise duty received in respect of each litre shall be credited to the Consolidated Account:
“(c)
In respect of all other motor spirits, 9.8 cents of the excise duty received in respect of each litre shall be credited to the Consolidated Account:
“(d)
The balance of excise duty received in respect of each litre of motor spirits, and all excise duty received in respect of compressed natural gas and liquefied petroleum gas, shall be credited to the National Roads Fund.
“189 Refund of excise duty
(1)
Except as provided in subsection (4) of this section, this section applies to motor spirits—
“(a)
In respect of which excise duty has been paid; and
“(b)
In respect of which no exemption from or refund of excise duty has been granted under any other enactment; and
“(c)
Which is used for any of the following purposes:
“(i)
As fuel in an exempted vehicle:
“(ii)
As fuel in a licensed vehicle:
“(iii)
As fuel in a commercial vessel:
“(vi)
For commercial purposes otherwise than as fuel in any motor vehicle, vessel, or aircraft.
“(2)
Except as provided in subsection (4) of this section, this section also applies to compressed natural gas—
“(a)
In respect of which excise duty has been paid; and
“(b)
In respect of which no exemption from or refund of excise duty has been granted under any other enactment; and
“(c)
Which is used for any of the following purposes:
“(i)
As fuel in an exempted vehicle:
“(ii)
As fuel in a licensed vehicle:
“(iii)
For commercial purposes otherwise than as fuel in any motor vehicle.
“(3)
Except as provided in subsection (4) of this section, this section also applies to liquefied petroleum gas—
“(a)
In respect of which excise duty has been paid; and
“(b)
In respect of which no exemption from or refund of excise duty has been granted under any other enactment; and
“(c)
Which is used for any of the following purposes:
“(i)
As fuel in an exempted vehicle:
“(ii)
As fuel in a licensed vehicle:
“(iii)
For commercial purposes otherwise than as fuel in any motor vehicle.
“(4)
Nothing in this section shall apply to any motor spirits, compressed natural gas, or liquefied petroleum gas used as fuel for any vehicle used principally in vehicle races or trials, or any other sporting events.
“(5)
Persons using any motor spirits, compressed natural gas, or liquefied petroleum gas to which this section applies shall be entitled to a refund in respect of excise duty and goods and services tax charged on the consideration for the supply of motor spirits, compressed natural gas, or liquefied petroleum gas, to the extent that that amount of the excise duty that is refunded forms part of the consideration for that supply, to the extent specified in subsection (7) or subsection (8) or subsection (9) of this section, as the case may be.
“(6)
All refunds of excise duty and goods and services tax under this section shall be paid out of the National Roads Fund to the extent specified in this section without further appropriation than this section.
“(7)
The refunds of excise duty and goods and services tax on motor spirits authorised by this section shall be paid—
“(a)
In respect of motor spirits as described in column 1 of the appropriate table set out in Part I of the Third Schedule to this Act; and
“(b)
To the extent specified in column 2 of that table.
“(8)
The refunds of excise duty and goods and services tax authorised by this section in respect of compressed natural gas shall be paid—
“(a)
In respect of such gas as described in column 1 of the appropriate table set out in Part II of the Third Schedule to this Act; and
“(b)
To the extent specified in column 2 of that table.
“(9)
The refunds of excise duty and goods and services tax authorised by this section in respect of liquefied petroleum gas shall be paid—
“(a)
In respect of such gas as described in column 1 of the appropriate table set out in Part III of the Third Schedule to this Act; and
“(b)
To the extent specified in column 2 of that table:
“(10)
No refund of excise duty or goods and services tax shall be allowed under this section unless application is made for that refund in accordance with section 190 of this Act.
“(11)
Where the amount of any refund of excise duty and goods and services tax provided for in this section is increased, reduced, or varied by any Act or under section 191 of this Act, refunds of duty or tax paid, whether before or after the coming into force of that increase, reduction, or variation, in satisfaction of a liability for such duty or tax incurred before that date may be applied for and made as if the increase, reduction, or variation was not in force.
“190 Procedure for obtaining refund
“(1)
Every application for a refund under section 189 of this Act shall be made to the Registrar on a form to be provided by him, and shall be supported by such documentary evidence and such other information as the Registrar may require or as may be prescribed by regulations made under this Act.
“(2)
Applications for refunds shall be made in respect of periods ending respectively with the last day of March, June, September, and December in any year.
“(3)
Except as provided in subsections (4) to (6) of this section, no refund shall be allowed unless application for the refund is made within 2 years following the close of the period in respect of which it is made.
“(4)
Where application for a refund is made after the expiration of 3 months from the close of the appropriate period but within 2 years after the close of that period, the amount of the refund otherwise payable shall be reduced by an amount equal to 10 percent thereof.
“(5)
Where application for a refund is made after the expiration of 3 months from the close of the relevant period, whether or not it is made within 2 years after the close of that period, then, notwithstanding anything in subsection (4) of this section, a full refund may be allowed, in the discretion of the National Roads Board or the Secretary, as the case may require.
“(6)
Notwithstanding anything in subsections (2) and (3) of this section, a refund may be allowed, in the discretion of the Registrar, in any special case before the close of any period in respect of motor spirits, compressed natural gas, or liquefied petroleum gas used within that period.
“(7)
Every person commits an offence who, for the purposes of obtaining a refund under section 189 of this Act, makes any application or furnishes any information that he knows to be false in any material particular.
“(8)
Notwithstanding anything in the Summary Proceedings Act 1957, any information for an offence against this section may be laid at any time within 3 years after the date of the offence.
“191 Amount of excise duty credited to Consolidated Account, and refunds of such duty, may be altered by Order in Council
“(1)
The Governor-General may, from time to time, by Order in Council,—
“(a)
Amend section 188(2)(b) and (c) of this Act by increasing or reducing the amount of the excise duty received in respect of each litre of motor spirits (other than aviation fuel) that shall be credited to the Consolidated Account:
“(b)
Amend the Third Schedule to this Act by—
“(i)
Increasing or reducing the amounts of any or all of the refunds per litre of motor spirits specified in column 2 of the table or tables set out in Part I of the Third Schedule to this Act:
“(ii)
Increasing or reducing the amounts of any or all of the refunds per gigajoule of compressed natural gas specified in column 2 of the table or tables set out in Part II of that Schedule:
“(iii)
Increasing or reducing the amounts of any or all of the refunds per litre or per kilogram of liquefied petroleum specified in column 2 of the table or tables set out in Part III of that Schedule.
“(2)
For the purposes of making any increase or reduction under subsection (1)(b) of this section, the Governor-General may, instead of amending the Third Schedule to this Act, omit that Schedule and substitute a new Third Schedule.
“(3)
Every Order in Council made under this section and laid before Parliament in any session pursuant to the Regulations Act 1936 (as amended by the Regulations Amendment Act 1962) shall,—
“(a)
Where the Order in Council is made on or before the 30th day of June in any calendar year, expire with the close of the first day of that session except so far as it is expressly validated or confirmed by an Act of the General Assembly passed during that session; and
“(b)
Where the Order in Council is made on or after the 1st day of July in any calendar year, expire on the close of the last day of the last session of Parliament in the following calendar year except so far as it is expressly validated or confirmed by an Act of the General Assembly passed during that session or a preceding session.
“(4)
If any Order in Council or any provision of any Order in Council expires by virtue of subsection (3) of this section, the amount or amounts altered by that Order in Council or provision shall from the expiry of that Order in Council or provision and until it is or they are again altered, be the same as it was or they were immediately before that Order in Council or provision came into force.”
3 Third Schedule
The principal Act is hereby amended by repealing the Third Schedule (as substituted by section 3 of the Transport Amendment Act 1984), and substituting the new Third Schedule set out in the Schedule to this Act.
4 Consequential amendments
Section 22(2) of the National Roads Act 1953 is hereby consequentially amended by repealing paragraph (b), and substituting the following paragraph:
“(b)
All money payable into the Fund pursuant to Part VIII of the Transport Act 1962 (being money received in respect of excise duty within the meaning of that Part)”.
5 Consequential repeals
The following enactments are hereby consequentially repealed:
(a)
The definition of the expressions “Registrar”
and “Deputy Registrar”
in section 2(1) of the Transport Act 1962:
(b)
Section 3 of the Transport Amendment Act 1984:
(c)
Section 22 of the Transport Amendment Act (No. 2) 1985:
(d)
Section 53(5) of the Transport (Vehicle and Driver Registration and Licensing) Act 1986.
6 Savings
(1)
Refunds under Part VIII of the principal Act (as repealed by section 2 of this Act) of motor spirits duty or sales tax paid, whether before or after the 1st day of October 1986, in satisfaction of a liability for such duty or tax incurred before that date may be applied for and made as if this Act had not been passed.
(2)
Proceedings in respect of any offence against section 189 of the principal Act (as repealed by section 2 of this Act) that is alleged to have been committed before the 1st day of October 1986 may be commenced or continued as if this Act had not been passed.
Schedule New Third Schedule to Transport Act 1962
Section 3
“Third Schedule
Section 189(7), (8), (9)
“PART I “Refunds of Excise Duty and Goods and Services Tax
| Column 1 | Column 2 |
|---|---|
| Use of Motor Spirits Entitling Refund of Excise Duty and Goods and Services Tax | Amount of Refund per Litre of Motor Spirits Payable from National Roads Fund |
| C | |
| 1. As fuel in an exempted vehicle | 9.79 |
| 2. As fuel in a licensed vehicle | 9.79 |
| 3. As fuel in a commercial vessel | 9.79 |
| 4. For commercial purposes otherwise than as fuel in any motor vehicle, vessel, or aircraft | 9.79 |
“PART II “Refunds of Excise Duty and Goods and Services Tax on Compressed Natural Gas
| Column 1 | Column 2 |
|---|---|
| Use of Compressed Natural Gas Entitling Refund of Excise Duty and Goods and Services Tax | Amount of Refund per Gigajoule of Compressed Natural Gas |
| $ | |
| 1. As fuel in an exempted vehicle | 2.849 |
| 2. As fuel in a licensed vehicle | 2.849 |
| 3. For commercial purposes other than as fuel in any vehicle | 2.849 |
“PART III “Refunds of Excise Duty and Goods and Services Tax on Liquefied Petroleum Gas
| Column 1 | Column 2 |
|---|---|
| Use of Liquefied Petroleum Gas Entitling Refund of Excise Duty and Goods and Services Tax | Amount of Refund |
| 1. As fuel in an exempted vehicle | 7.546 cents per litre. |
| 2. As fuel in a licensed vehicle | 7.546 cents per litre. |
| 3. For commercial purposes other than as fuel in any vehicle | 7.546 cents per litre.” |
This Act is administered in the Ministry of Transport.