Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698749733987.pdf (New Zealand)
2012/40 Accident Compensation (Motor Vehicle Account Levies) Regulations 2012 Jerry Mateparae, Governor-General Order in Council At Wellington this 26th day of March 2012 Present: His Excellency the Governor-General in Council Pursuant to sections 213(7), 329, and 333 of the Accident Compen- sation Act 2001, His Excellency the Governor-General, acting on the advice and with the consent of the Executive Council and on the rec- ommendation of the Minister for ACC, makes the following regula- tions.
Contents Title Commencement Interpretation Schedule classifies motor vehicles Rates of levies prescribed Payment of levies Levies exclusive of GST Revocation and saving Page 2 2 2 5 5 6 6 6 1 r 1 Accident Compensation (Motor Vehicle Account Levies) Regulations 2012 Schedule Classifications and levies Regulations 2012/40 7 Title These regulations are the Accident Compensation (Motor Ve- hicle Account Levies) Regulations 2012.

Commencement These regulations come into force on 1 May 2012.
Interpretation In these regulations,— Act means the Accident Compensation Act 2001 Agency means the New Zealand Transport Agency estab- lished under section 93 of the Land Transport Management Act 2003 ambulance has the same meaning as in section 2(1) of the Land Transport Act 1998 current portion, in relation to the motor vehicle levy, means the portion of that levy that is necessary to provide for the purposes referred to in section 213(7)(a) of the Act event— (a) means a trade show, promotional event, or specific cus- tomer demonstration for display or demonstration pur- poses; and includes an agricultural fair or a boat show (b) exempted vehicle— (a) means— (i) a motor vehicle that is described in regulation 77(3)(a), (b), (c), or (f) of the Land Transport (Motor Vehicle Registration and Licensing) Regulations 2011; or a motor vehicle that is the kind described in the Schedule of the Land Transport Management (Apportionment and Refund of Excise Duty and Excise-Equivalent Duty) Regulations 2004; or (ii) 1 2 3 2 2012/40 Accident Compensation (Motor Vehicle Account Levies) Regulations 2012 r 3 (iv) (iii) a trailer that is attached to or being drawn by a motor vehicle to which subparagraph (ii) applies; or any of the following if used on a road only be- tween a place of business of a motor vehicle trader (within the meaning of the Motor Vehicle Sales Act 2003) and the location of an event: a new agricultural vehicle; and (A) a new boat trailer and associated new boat; (B) and a new heavy motor vehicle; and a new caravan; but does not include a vehicle that— (i) (ii) is licensed; or is displaying trade plates issued under the Land Transport (Motor Vehicle Registration and Li- censing) Regulations 2011 (C) (D) (b) fire brigade has the same meaning as in section 2(1) of the Land Transport Act 1998 fire brigade vehicle means a vehicle used by a fire brigade fuel levy means the levy payable under section 213(2)(c) of the Act goods-service vehicle— (a) means a motor vehicle designed exclusively or princi- pally for the
 carriage of goods (including animals and mail); but does not include a tractor (b) licensing period means the period for which a licence has been issued under section 244(2) of the Land Transport Act 1998 moped means a motor vehicle running on 2 or 3 wheels that is— (a) fitted with a motor having a power output not exceeding 2 kilowatts; and designed to be ridden at a speed not exceeding 50 kilo- metres per hour under normal conditions of use (b) 3 r 3 Accident Compensation (Motor Vehicle Account Levies) Regulations 2012 2012/40 motor vehicle— (a) has the same meaning as in section 2(1) of the Land Transport Act 1998; and includes the vehicles classified in the Schedule of these regulations (b) motor vehicle levy means the levy payable under section 214(1) and (2) of the Act motorcar means a motor vehicle (other than a motorcycle or moped) designed exclusively or principally for the carriage of persons not exceeding 9 in number inclusive of the driver motorcycle— (a) means a motor vehicle running on 2 wheels, or not more (b) than 3 wheels when fitted with a sidecar; and includes a vehicle with motorcycle controls that is ap- proved as a motorcycle by the Agency; but does not include a moped (c) Motorcycle Safety levy means the levy payable under section 214(3) of the Act non-petrol driven, in relation to a motor vehicle, means us- ing a fuel other than petrol as the primary fuel for operation, regardless of whether the vehicle has an alternative fuel non-registered vehicle means— (a) a motor vehicle that is described in regulation 77(3)(e) of the Land Transport (Motor Vehicle Registration and Licensing) Regulations 2011; or a motor vehicle specified in Part 2 of Schedule 2 of the Land Transport (Motor Vehicle Registration and Li- censing) Regulations 2011; or a motor vehicle specified in Part 3 of Schedule 2 of the Land Transport (Motor Vehicle Registration and Li- censing) Regulations 2011, if a licence for the motor vehicle was issued before the close of 1 August
 2011 and the licence has not expired (b) (c) passenger service vehicle has the same meaning as in section 2(1) of the Land Transport Act 1998 petrol driven, in relation to a motor vehicle, means using petrol as the primary fuel for operation, regardless of whether the vehicle has an alternative fuel 4 2012/40 Accident Compensation (Motor Vehicle Account Levies) Regulations 2012 r 5 residual portion, in relation to the motor vehicle levy, means the portion of that levy that is necessary to provide for the purposes referred to in section 213(7)(b) of the Act tractor means a motor vehicle (other than a traction engine) designed principally for traction at speeds not exceeding 50 kilometres per hour trade plate means a trade plate issued under section 262 of the Land Transport Act 1998 trailer— (a) means a vehicle without its own power source that is capable of being drawn or propelled by a motor vehicle from which it is readily detachable; but does not include— (i) (ii) a sidecar attached to a motorcycle; or a vehicle normally propelled by mechanical power while it is being temporarily towed with- out the use of its own power (b) veteran vehicle means a motor vehicle that was manufactured before 1 January 1919 vintage vehicle means a motor vehicle that— (a) (b) was manufactured on or after 1 January 1919; and is at least 40 years old on the date that it is registered or reregistered.
4 Schedule classifies motor vehicles The Schedule— (a) (b) classifies kinds of motor vehicles and holders of trade plates; and specifies the annual rates of— (i) the current portion and residual portion of the motor vehicle levy for the motor vehicles and holders of trade plates in each class; and the Motorcycle Safety levy, if applicable to a class.
(ii) 5 (1) Rates of levies prescribed The annual rates of the current portion and residual portion of the motor vehicle levy and the Motorcycle Safety levy are 5 r 6 (2) (3) 6 (1) (2) 7 8 (1) Accident Compensation (Motor Vehicle Account Levies) Regulations 2012 2012/40 the rates specified in the Schedule beside the classification de- scription of each class of vehicle.

The rate of fuel levy is 9.90 cents per litre of motor spirits.
In subclause (2), motor spirits has the same meaning as in section 79A(2) of the Customs and Excise Act 1996.

Payment of levies The motor vehicle levy and the Motorcycle Safety levy are payable— (a) for each licensing period that commences on or after 1 July 2012; and on application for one of the following: (i) (b) a licence for a motor vehicle, under section 244 of the Land Transport Act 1998; or a trade plate, under section 262 of the Land Transport Act 1998.
(ii) The fuel levy is payable— (a) (b) with any excise or excise-equivalent duty payable on on and after 1 July 2012; and the motor spirits.

Levies exclusive of GST Levies calculated by applying the rates specified in regulation 5 are exclusive of goods and services tax.

Revocation and saving The Accident Compensation (Motor Vehicle Account Levies) Regulations 2010 (SR 2010/73) are revoked.
(2) Despite subclause (1), the Accident Compensation (Motor Ve- hicle Account Levies) Regulations 2010 continue to apply to the period starting on 1 July 2010 and ending on 30 June 2012 as if they had not been revoked.
6 Schedule Classifications and levies rr 4, 5 2 0 1 2 / 4 0 Class of vehicles 1 2 Classification description Ambulances Fire brigade vehicles Exempted vehicles Trailers Holders of trade plates for trailers/caravans Petrol driven— motorcars self-propelled caravans mobile cranes passenger service vehicles hearses All petrol driven vehicles not classified elsewhere Holders of trade plates for vehicles not classified elsewhere 7 Annual rate of current portion of motor vehicle levy ($) Nil Motorcycle Safety levy ($) Nil Annual rate of residual portion of motor vehicle levy ($) Nil Total ($) Nil Nil 125.27 73.19 198.46 A c c o u n t L e v i e s ) ( M o t o r V e h i c l e S c h e d u l e 8 Class of vehicles 3 4a 4b 4c 5 6 Classification description Petrol driven— tractors veteran vehicles vintage vehicles non-registered vehicles Petrol driven mopeds Holders of trade plates for mopeds and motorcycles 60 cc or less Petrol driven motorcycles 600 cc or less Petrol driven motorcycles over 600 cc Holders of trade plates for motorcycles over 60 cc Petrol driven goods-service vehicles Non-petrol driven— motorcars self-propelled caravans mobile cranes passenger service vehicles hearses All non-petrol driven motor vehicles not classified elsewhere Annual rate of current portion of motor vehicle levy ($) 43.84 Annual rate of residual portion of motor vehicle levy ($) 25.62 Motorcycle Safety levy ($) Nil Total ($) 69.46 30.00 66.30 32.94 129.24 30.00 30.00 Nil Nil 220.85 294.45 150.32 238.19 76.85 102.47 87.83 73.19 327.70 426.92 238.15 311.38 S c h e d u l e A c c o u n t L e v i e s ) ( M o t o r V e h i c l e 2 0 1 2 / 4 0 Class of vehicles 7 Classification description Non-petrol driven— tractors veteran vehicles vintage vehicles non-registered vehicles 8a 8b 8c 9 Non-petrol driven mopeds Non-petrol driven motorcycles 600 cc or less Non-petrol driven motorcycles over 600 cc Non-petrol
 driven goods-service vehicles Annual rate of current portion of motor vehicle levy ($) 83.36 Annual rate of residual portion of motor vehicle levy ($) 25.62 Motorcycle Safety levy ($) Nil 30.00 30.00 30.00 Nil 100.18 254.73 327.61 357.29 32.94 76.85 102.47 109.79 Total ($) 108.98 163.12 361.58 460.08 467.08 9 2 0 1 2 / 4 0 A c c o u n t L e v i e s ) ( M o t o r V e h i c l e S c h e d u l e Explanatory note Accident Compensation (Motor Vehicle Account Levies) Regulations 2012 2012/40 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 May 2012,— • prescribe the annual rates of the motor vehicle levy, Motor- cycle Safety levy, and fuel levy; and state when the levies are payable.

• The levies are payable on or after 1 July 2012.

The regulations revoke and replace the Accident Compensation (Motor Vehicle Account Levies) Regulations 2010.
Issued under the authority of the Acts and Regulations Publication Act 1989.

Date of notification in Gazette: 29 March 2012.

These regulations are administered by the Department of Labour.

12 10 Wellington, New Zealand: Published under the authority of the New Zealand Government—2012