Maritime Transport (Oil Pollution Levies) Order 2016
Version as at 1 July 2024
Maritime Transport (Oil Pollution Levies) Order 2016
(LI 2016/276)
Patsy Reddy, Governor-General
Order in Council
At Wellington this 21st day of November 2016
Present:
Her Excellency the Governor-General in Council
Note
The Parliamentary Counsel Office has made editorial and format changes to this version using the powers under subpart 2 of Part 3 of the Legislation Act 2019.
Note 4 at the end of this version provides a list of the amendments included in it.
This order is administered by the Ministry of Transport.
This order is made under section 333(1) of the Maritime Transport Act 1994—
(a)
on the advice and with the consent of the Executive Council; and
(b)
on the recommendation of the Minister made in accordance with section 333(4) of that Act.
Contents
Order
1 Title
This order is the Maritime Transport (Oil Pollution Levies) Order 2016.
2 Commencement
This order comes into force on 1 January 2017.
3 Revocation of clauses 23 to 30 and cross-heading
Clauses 23 to 30 and the cross-heading above clause 23 are revoked on the close of 30 June 2017.
4 Interpretation
In this order, unless the context otherwise requires,—
Act means the Maritime Transport Act 1994
contributing ship has the meaning given to it by section 329 of the Act, but does not include a ship that—
(a)
is 24 metres or less in length; or
(b)
operates exclusively in fresh water
Director means the Director of Maritime New Zealand
domestic, in relation to a ship, means a ship that is a New Zealand ship
foreign, in relation to a ship, means a ship that is not a New Zealand ship
gross tons means, in relation to a ship, the gross tons of that ship determined or recognised in accordance with the provisions of the Act or any maritime rules but without any reduction on account of segregated ballast tanks
in bulk means, in relation to a ship’s carriage of a cargo of oil, loaded onto or discharged from the ship by a pipeline system
master means a person (except a pilot) having command or charge of a ship
New Zealand fishing vessel has the meaning given to it by section 2(1) of the Fisheries Act 1996
oil tanker means a ship that carries oil in bulk as cargo
out of commission means, in relation to a ship,—
(a)
being incapable of operation as a result of being wrecked, stranded, or disabled while—
(i)
in a New Zealand port; or
(ii)
on the New Zealand coast; or
(iii)
proceeding from one New Zealand port to another; or
(b)
being prohibited from operation by the Director exercising his or her powers under the Act; or
(c)
being prevented from operation by an employment relationship problem (for example, a strike or a lockout)
persistent oil includes crude oil, fuel oil, lubricating oil, and heavy diesel oil
year means the 12-month period beginning on 1 July in any calendar year.
Clause 4 FPSO: revoked, on 1 July 2024, by clause 4 of the Maritime Transport (Oil Pollution Levies) Amendment Order 2024 (SL 2024/81).
4A Transitional, savings, and related provisions
The transitional, savings, and related provisions set out in Schedule 1AA have effect according to their terms.
Clause 4A: inserted, on 1 July 2019, by clause 5 of the Maritime Transport (Oil Pollution Levies) Amendment Order 2019 (LI 2019/127).
Oil pollution levies
Heading: amended, on 1 July 2024, by clause 5 of the Maritime Transport (Oil Pollution Levies) Amendment Order 2024 (SL 2024/81).
5 Purposes of levies
(1)
The levies imposed by this order are oil pollution levies intended generally to provide money for the New Zealand Oil Pollution Fund to be applied by it for the purposes set out in section 331(1) of the Act.
(2)
[Revoked]Clause 5(2): revoked, on 1 July 2024, by clause 6 of the Maritime Transport (Oil Pollution Levies) Amendment Order 2024 (SL 2024/81).
6 Oil pollution levies: contributing ships
(1)
Oil pollution levies are imposed for each year that begins on or after 1 July 2019 with respect to every contributing ship within 1 or more classes specified in column 1 of Schedule 1.
(2)
Oil pollution levies for a year for a ship that belongs to a class or classes specified in column 1 of Schedule 1 are calculated as set out in column 2 of that schedule in the corresponding row or rows.
(3)
For a domestic ship, an oil pollution levy is a single annual levy for the year.
(4)
For a domestic oil tanker, an oil pollution levy with respect to carrying oil as cargo is to be determined initially on the basis of an estimate of oil to be carried as cargo in the year and to be adjusted at the end of the year to reflect the actual amount carried.
(5)
For a foreign ship, an oil pollution levy is a per entry levy payable on each entry during the year of the ship into a New Zealand port from outside the harbour limits of that port.
Clause 6(1): amended, on 1 July 2019, by clause 6(1)(a) of the Maritime Transport (Oil Pollution Levies) Amendment Order 2019 (LI 2019/127).
Clause 6(1): amended, on 1 July 2019, by clause 6(1)(b) of the Maritime Transport (Oil Pollution Levies) Amendment Order 2019 (LI 2019/127).
Clause 6(2): amended, on 1 July 2019, by clause 6(2)(a) of the Maritime Transport (Oil Pollution Levies) Amendment Order 2019 (LI 2019/127).
Clause 6(2): amended, on 1 July 2019, by clause 6(2)(b) of the Maritime Transport (Oil Pollution Levies) Amendment Order 2019 (LI 2019/127).
7 Oil pollution levies: contributing oil sites
(1)
Oil pollution levies are imposed for each year that begins on or after 1 July 2024 with respect to every contributing oil site that is an FPSO.
(2)
The oil pollution levy for a year for an FPSO is as follows:
(a)
for the year beginning on 1 July 2024 and ending on 30 June 2025, $41,457.00:
(b)
for the year beginning on 1 July 2025 and ending on 30 June 2026, and for each subsequent year, $82,055.19.
(3)
In this clause, FPSO means an offshore oil installation that is a floating vessel used in the production, storage, and offloading of oil.
Clause 7: replaced, on 1 July 2024, by clause 7 of the Maritime Transport (Oil Pollution Levies) Amendment Order 2024 (SL 2024/81).
8 Capability levies: contributing ships
[Revoked]Clause 8: revoked, on 1 July 2024, by clause 8 of the Maritime Transport (Oil Pollution Levies) Amendment Order 2024 (SL 2024/81).
9 Capability levies: contributing oil sites
[Revoked]Clause 9: revoked, on 1 July 2024, by clause 9 of the Maritime Transport (Oil Pollution Levies) Amendment Order 2024 (SL 2024/81).
10 Reduced proportional levy if use arises after 1 July
(1)
Despite clauses 6 and 7, a levy imposed under either of those clauses for a year in respect of a domestic ship or a contributing oil site is to be reduced to a proportional amount calculated in accordance with subclause (2) if,—
(a)
in the case of a domestic ship, its first ever entry into a New Zealand port occurred after 1 July in the year; and
(b)
in the case of a contributing oil site, it first commenced operation after 1 July in the year.
(2)
The amount of the reduced proportional levy is to be calculated in accordance with the following formula:
FullLevy × DaysLeftinYear ÷ 365
where—
- FullLevy
- DaysLeftinYear
is the number of days remaining in the year from and including, in the case of a domestic ship, the date of the ship’s first ever entry into a New Zealand port and, in the case of a contributing oil site, the date on which it first commenced operation.
Clause 10(1): amended, on 1 July 2024, by clause 10(1)(a) of the Maritime Transport (Oil Pollution Levies) Amendment Order 2024 (SL 2024/81).
Clause 10(1): amended, on 1 July 2024, by clause 10(1)(b) of the Maritime Transport (Oil Pollution Levies) Amendment Order 2024 (SL 2024/81).
Clause 10(2) formula item FullLevy: amended, on 1 July 2024, by clause 10(2) of the Maritime Transport (Oil Pollution Levies) Amendment Order 2024 (SL 2024/81).
11 GST
The amounts payable as levies under this order are exclusive of any goods and services tax.
12 Liability for levies
(1)
The owners and masters of a contributing ship during a period in respect of which a levy is imposed by this order with respect to the ship are jointly and severally liable for the levy.
(2)
The owners of a contributing oil site during the period in respect of which a levy is imposed by this order with respect to the site are jointly and severally liable for the levy.
13 When levies payable
Except as expressly provided otherwise, the due date for payment of any levy imposed under this order is the 20th day of the month after the date on which an invoice for the levy is issued.
Refunds and exceptions
14 Refunds on change of use
(1)
Despite clauses 6 and 10, the Director may, on application, refund an amount calculated in accordance with subclause (2) if—
(a)
a levy imposed under either of those clauses has been paid in respect of a contributing ship for a year; and
(b)
the Director is satisfied that, at the date of the application, the use of the ship has changed so that the ship no longer falls within the class of ship with respect to which the levy was determined.
(2)
The amount of the refund is to be calculated in accordance with the following formula:
LevyPaid × DaysLeft ÷ DaysLevied
where—
- LevyPaid
is the amount of the levy paid
- DaysLeft
is the number of days remaining in the year from and including the date of the application
- DaysLevied
Clause 14(1): amended, on 1 July 2024, by clause 11(1) of the Maritime Transport (Oil Pollution Levies) Amendment Order 2024 (SL 2024/81).
Clause 14(1)(a): amended, on 1 July 2024, by clause 11(2) of the Maritime Transport (Oil Pollution Levies) Amendment Order 2024 (SL 2024/81).
Clause 14(2) formula item DaysLevied: amended, on 1 July 2024, by clause 11(3) of the Maritime Transport (Oil Pollution Levies) Amendment Order 2024 (SL 2024/81).
15 Refunds for ships laid up
(1)
Despite clauses 6 and 10, the Director may, on application, refund to the applicant an amount calculated in accordance with subclause (2) if a levy imposed for a year under either of those clauses in respect of a contributing ship has been paid and the Director is satisfied that the contributing ship has been out of commission—or laid up for survey or repairs—for a period of at least 30 consecutive days during the year.
(2)
The amount of the refund is to be calculated in accordance with the following formula:
LevyPaid × DaysOut ÷ DaysLevied
where—
- LevyPaid
is the amount of the levy paid
- DaysOut
is the number of consecutive days during which the contributing ship has been out of commission or laid up
- DaysLevied
Clause 15(1): amended, on 1 July 2024, by clause 12(1)(a) of the Maritime Transport (Oil Pollution Levies) Amendment Order 2024 (SL 2024/81).
Clause 15(1): amended, on 1 July 2024, by clause 12(1)(b) of the Maritime Transport (Oil Pollution Levies) Amendment Order 2024 (SL 2024/81).
Clause 15(2) formula item DaysLevied: amended, on 1 July 2024, by clause 12(2) of the Maritime Transport (Oil Pollution Levies) Amendment Order 2024 (SL 2024/81).
16 Refunds for ships not entering port during year
Despite clause 6, the Director may, on application, refund the entirety of a levy imposed for a year under that clause in respect of a contributing ship if the levy has been paid and the Director is satisfied that the contributing ship has not entered a New Zealand port during the year.
Clause 16: amended, on 1 July 2024, by clause 13(a) of the Maritime Transport (Oil Pollution Levies) Amendment Order 2024 (SL 2024/81).
Clause 16: amended, on 1 July 2024, by clause 13(b) of the Maritime Transport (Oil Pollution Levies) Amendment Order 2024 (SL 2024/81).
17 Refunds for certain oil sites
(1)
Despite clauses 7 and 10, the Director may, on application, refund to the owner of a contributing oil site an amount calculated in accordance with subclause (2) if—
(a)
a levy imposed for a year under either of those clauses in respect of the contributing oil site has been paid; and
(b)
the Director is satisfied that the contributing oil site has not been operating for a period of at least 30 consecutive days during the year.
(2)
The amount of the refund is to be calculated in accordance with the following formula:
LevyPaid × DaysNotOperating ÷ DaysUsedforLevy
where—
- LevyPaid
is the amount of the levy paid
- DaysNotOperating
is the number of consecutive days during which the contributing oil site has not been operating
- DaysUsedforLevy
Clause 17(1): amended, on 1 July 2024, by clause 14(1) of the Maritime Transport (Oil Pollution Levies) Amendment Order 2024 (SL 2024/81).
Clause 17(1)(a): amended, on 1 July 2024, by clause 14(2) of the Maritime Transport (Oil Pollution Levies) Amendment Order 2024 (SL 2024/81).
Clause 17(2) formula item DaysUsedforLevy: amended, on 1 July 2024, by clause 14(3) of the Maritime Transport (Oil Pollution Levies) Amendment Order 2024 (SL 2024/81).
18 Exception for exit and re-entry due to weather
Despite any other provision in this order, if a contributing ship that has entered a New Zealand port is compelled by adverse weather conditions to put to sea, and later re-enters that port in order to complete any discharging or loading of passengers or cargo that was interrupted by its putting to sea, no levy is payable in respect of that re-entry.
19 Right to deduct other levies from refunds
Without affecting any other method of recovery, the Director may deduct from any refund calculated in accordance with this order the amount of any other oil pollution levy that is owing and unpaid.
Clause 19: amended, on 1 July 2024, by clause 15 of the Maritime Transport (Oil Pollution Levies) Amendment Order 2024 (SL 2024/81).
Varying levies or payments
20 Election to pay annual levies
(1)
The owner or master of a foreign ship that does not carry a cargo of more than 2 000 tonnes of oil in bulk may, by written notice to the Director, elect to pay the annual levy that would apply to it if it were a domestic ship instead of the per entry levy that otherwise applies to it as a foreign ship.
(2)
When an election has been made and the annual levy for the year is paid, no levy is payable in respect of any entry by the foreign ship into a New Zealand port during the year.
21 Levies may be paid by instalment
(1)
A person who is liable for 1 or more annual levies under this order may apply to the Director for authority to pay the levy or levies in monthly or quarterly instalments if the total amount of any annual levies payable by the person under this order and under the Maritime Levies Regulations 2016 for the applicable year is $50,000 or more.
(2)
The Director must approve the application if—
(a)
the Director is satisfied that the person will pay the account in monthly or quarterly instalments; and
(b)
the application was made no more than 10 days after the date of issuance of the most recent invoice for a relevant levy under this order or under the Maritime Levies Regulations 2016; and
(c)
an application fee of $112.50 (inclusive of goods and services tax) has been paid.
(3)
For the purposes of subclause (2)(a), the Director may consider the payment history of the person in relation to any levies, fees, or charges previously incurred by the person under the Act or regulations made under the Act.
(4)
Despite subclause (2)(c), only the application fee required under regulation 15(1)(c) of the Maritime Levies Regulations 2016 is payable if applications for authority to pay levies monthly or quarterly, as the case may be, are made concurrently under this clause and under regulation 14 of the Maritime Levies Regulations 2016.
(5)
A person whose application to pay by monthly instalments has been approved must—
(a)
pay the levy or levies for the year in 12 equal amounts; and
(b)
make the first and second payments on or before 20 August of the year; and
(c)
make the remaining 10 payments on the first day of each succeeding month of the year.
(6)
A person whose application to pay by quarterly instalments has been approved must pay the levy or levies for the year in 4 equal payments made on or before 30 September, 31 December, 31 March, and 30 June, respectively, in the year.
Revocation
22 Revocation
The Maritime Transport (Oil Pollution Levies) Order 2013 (SR 2013/154) is revoked.
Levies for part year: 1 January 2017 to 30 June 2017[Revoked]
Heading: revoked, on the close of 30 June 2017, by clause 3.
24 Oil pollution levies for Period: contributing ships
[Revoked]Clause 24: revoked, on the close of 30 June 2017, by clause 3.
25 Oil pollution levies for Period: contributing oil sites
[Revoked]Clause 25: revoked, on the close of 30 June 2017, by clause 3.
26 Capability levies for Period: contributing ships
[Revoked]Clause 26: revoked, on the close of 30 June 2017, by clause 3.
27 Capability levies for Period: contributing oil sites
[Revoked]Clause 27: revoked, on the close of 30 June 2017, by clause 3.
28 Reduced proportional levy where use arises after 1 January 2017
[Revoked]Clause 28: revoked, on the close of 30 June 2017, by clause 3.
29 Application of clauses 14 to 17, 20, and 21 in relation to levies under clauses 24 to 28
[Revoked]Clause 29: revoked, on the close of 30 June 2017, by clause 3.
30 Refund of part of former annual levy
[Revoked]Clause 30: revoked, on the close of 30 June 2017, by clause 3.
Schedule 1AA Transitional, savings, and related provisions
Schedule 1AA: inserted, on 1 July 2019, by clause 10 of the Maritime Transport (Oil Pollution Levies) Amendment Order 2019 (LI 2019/127).
Part 1 Provision relating to Maritime Transport (Oil Pollution Levies) Amendment Order 2019
Schedule 1AA Part 1: inserted, on 1 July 2019, by clause 10 of the Maritime Transport (Oil Pollution Levies) Amendment Order 2019 (LI 2019/127).
1 Previous levies still payable
Despite the amendments made by clauses 6 to 9 of the Maritime Transport (Oil Pollution Levies) Amendment Order 2019, this order and sections 333 to 341 of the Maritime Transport Act 1994 continue to apply on and after the commencement of that amending order to levies under any of clauses 6 to 9 of the Maritime Transport (Oil Pollution Levies) Order 2016 that became payable on or before 30 June 2019.
Schedule 1AA clause 1: inserted, on 1 July 2019, by clause 10 of the Maritime Transport (Oil Pollution Levies) Amendment Order 2019 (LI 2019/127).
Part 2 Provision relating to Maritime Transport (Oil Pollution Levies) Amendment Order 2024
Schedule 1AA Part 2: inserted, on 1 July 2024, by clause 16(a) of the Maritime Transport (Oil Pollution Levies) Amendment Order 2024 (SL 2024/81).
2 Levies that became payable before 30 June 2024 are still payable
(1)
This clause applies to any levy that became payable on or before 30 June 2024 under any of clauses 6 to 9 of this order as in force immediately before the commencement of the 2024 amendment order.
(2)
The levy continues to be payable despite the amendments made by the 2024 amendment order.
(3)
In this clause, 2024 amendment order means the Maritime Transport (Oil Pollution Levies) Amendment Order 2024.
Schedule 1AA clause 2: inserted, on 1 July 2024, by clause 16(a) of the Maritime Transport (Oil Pollution Levies) Amendment Order 2024 (SL 2024/81).
Schedule 1 Rates of levy for contributing ships
Schedule 1: replaced, on 1 July 2024, by clause 17 of the Maritime Transport (Oil Pollution Levies) Amendment Order 2024 (SL 2024/81).
| Column 1 | Column 2 | |
|---|---|---|
| Class of ship | Oil pollution levy | |
| Foreign vessels | ||
| Ship using bunker fuel | 2.63 cents x number of gross tons of ship | |
| Oil tanker, persistent oil as cargo | 35.46 cents x number of tonnes of persistent oil carried as cargo | |
| Oil tanker, non-persistent oil as cargo | 20.86 cents x number of tonnes of non-persistent oil carried as cargo | |
| Domestic vessels | ||
| Ship using bunker fuel (other than New Zealand fishing vessel) | 173.95 cents x number of gross tons of ship | |
| Oil tanker, persistent oil as cargo | 12.85 cents x number of tonnes of persistent oil carried as cargo in year | |
| Oil tanker, non-persistent oil as cargo | 7.56 cents x number of tonnes of non-persistent oil carried as cargo in year | |
| New Zealand fishing vessel | 30.86 cents x number of gross tons of vessel |
Michael Webster,
Clerk of the Executive Council.
Date of notification in Gazette: 24 November 2016.
Notes
1 General
This is a consolidation of the Maritime Transport (Oil Pollution Levies) Order 2016 that incorporates the amendments made to the legislation so that it shows the law as at its stated date.
2 Legal status
A consolidation is taken to correctly state, as at its stated date, the law enacted or made by the legislation consolidated and by the amendments. This presumption applies unless the contrary is shown.
Section 78 of the Legislation Act 2019 provides that this consolidation, published as an electronic version, is an official version. A printed version of legislation that is produced directly from this official electronic version is also an official version.
3 Editorial and format changes
The Parliamentary Counsel Office makes editorial and format changes to consolidations using the powers under subpart 2 of Part 3 of the Legislation Act 2019. See also PCO editorial conventions for consolidations.
4 Amendments incorporated in this consolidation
Maritime Transport (Oil Pollution Levies) Amendment Order 2024 (SL 2024/81)
Maritime Transport (Oil Pollution Levies) Amendment Order 2019 (LI 2019/127)
Maritime Transport (Oil Pollution Levies) Order 2016 (LI 2016/276): clause 3