Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698941529371.pdf (New Zealand)
2008/105 Injury Prevention, Rehabilitation, and Compensation (Motor Vehicles Levies) Regulations 2008 Anand Satyanand, Governor­General Order in Council At Wellington this 14th day of April 2008 Present: His Excellency the Governor­General in Council Pursuant to sections 329 and 333 of the Injury Prevention, Rehabili­ tation, and Compensation Act 2001, His Excellency the Governor­ General, acting on the advice and with the consent of the Executive Council, makes the following regulations.
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 4 4 4 5 5 1 Injury Prevention, Rehabilitation, and Compensation (Motor Vehicles Levies) Regulations 2008 Schedule Classiﬁcations and levies Regulations 2008/105 5 Title These regulations are the Injury Prevention, Rehabilitation, and Compensation (Motor Vehicles Levies) Regulations 2008.
Commencement These regulations come into force on 30 April 2008.
Interpretation In these regulations,— Act means the Injury Prevention, Rehabilitation, and Com­ pensation Act 2001 ambulance has the same meaning as in section 2(1) of the Land Transport Act 1998 exempted vehicle has the same meaning as in regulation 3(1) of the Land Transport Management (Apportionment and Refund of Excise Duty and Excise­Equivalent Duty) Regulations 2004 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 goods­service vehicle has the same meaning as in section 2(1) of the Transport (Vehicle and Driver Registration and Licensing) Act 1986 licensing period means the period for which a licence is issued under section 13 or 34 of the Transport (Vehicle and Driver Registration and Licensing) Act 1986 moped has the same meaning as in section 2(1) of the Trans­ port (Vehicle and Driver Registration and Licensing) Act 1986 r 1 1 2 3 2 2008/105 Injury Prevention, Rehabilitation, and Compensation (Motor Vehicles Levies) Regulations 2008 r 3 motor cycle has the same meaning as in section 2(1) of the Transport (Vehicle and Driver Registration and Licensing) Act 1986 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 a levy payable under section 213(2)(a) or (b) of the Act motorcar has the same meaning as in section 2(1) of the Transport (Vehicle and Driver Registration and Licensing) Act 1986 non­petrol driven, in relation to a motor vehicle, means use of a fuel other than petrol as the primary fuel for operation, regardless of whether the vehicle has an alternative fuel non­registered vehicle means a vehicle, other than a motor cycle, described in Schedule 1 of the Transport (Vehicle Regis­ tration and Licensing) Regulations 1994 passenger service vehicle has the same meaning as in section 2(1) of the Transport
 Services Licensing Act 1989 petrol driven, in relation to a motor vehicle, means use of petrol as the primary fuel for operation, regardless of whether the vehicle has an alternative fuel tractor has the same meaning as in section 2(1) of the Trans­ port (Vehicle and Driver Registration and Licensing) Act 1986 trade licence means a trade licence issued under section 34 of the Transport (Vehicle and Driver Registration and Licensing) Act 1986 trailer has the same meaning as in section 2(1) of the Trans­ port (Vehicle and Driver Registration and Licensing) Act 1986 veteran vehicle has the same meaning as in regulation 3B(b) of the Transport (Vehicle Registration and Licensing) Regulations 1994 vintage vehicle has the same meaning as in regulation 3B(c) of the Transport (Vehicle Registration and Licensing) Regula­ tions 1994.
3 r 4 4 5 (1) (2) 6 (1) Injury Prevention, Rehabilitation, and Compensation (Motor Vehicles Levies) Regulations 2008 2008/105 Schedule classiﬁes motor vehicles The Schedule— (a) classiﬁes kinds of motor vehicles and holders of trade licences and gives a classiﬁcation unit number to each class; and speciﬁes the annual rates of motor vehicle levy and Motor Vehicle Account Residual levy for the motor ve­ hicles and holders of trade licences in each class.
(b) Rates of levies prescribed The annual rates of motor vehicle levy and Motor Vehicle Ac­ count Residual levy are the rates speciﬁed in the Schedule be­ side the classiﬁcation description of each class of vehicle.

The rate of fuel levy is 9.34 cents per litre of motor spirit de­ scribed in Schedule 3 of the Customs and Excise Act 1996 by any of the following numbers: (a) (b) (c) (d) excise item number 99.75.15C: excise item number 99.75.18H: tariff item number 2710.19.11: tariff item number 2710.19.29.
Payment of levies The motor vehicle levy and the Motor Vehicle Account Re­ sidual levy are payable— (a) for each licensing period that commences on or after 1 July 2008; and on application for 1 of the following licences: (i) (b) a motor vehicle licence, under section 10 of the Transport (Vehicle and Driver Registration and Licensing) Act 1986; or a trade licence, under section 31 of the Transport (Vehicle and Driver Registration and Licensing) Act 1986.
(ii) (2) The fuel levy is payable— (a) (b) with any excise or excise­equivalent duty payable on on and after 1 July 2008; and the motor spirit.

4 2008/105 Injury Prevention, Rehabilitation, and Compensation (Motor Vehicles Levies) Regulations 2008 Schedule 7 8 (1) 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 Injury Prevention, Rehabilitation, and Compensation (Motor Vehicles Levies) Regulations 2007 (SR 2007/20) are revoked.

(2) Despite subclause (1), the Injury Prevention, Rehabilitation, and Compensation (Motor Vehicles Levies) Regulations 2007 continue to apply to the period starting on 1 July 2007 and ending on 30 June 2008 as if they had not been revoked.
Schedule Classiﬁcations and levies Annual rate of motor vehicle levy ($) Nil Annual rate of Motor Vehicle Account Residual levy ($) Nil rr 4, 5 Total ($) Nil Classiﬁca­ tion unit number 1 2 Classiﬁcation description Ambulances Fire brigade vehicles Hearses Exempted vehicles Trailers trade li­ Holders of cences for trailers/car­ avans Petrol driven— motorcars self­propelled caravans mobile cranes passenger ser­ vice vehicles All petrol driven ve­ hicles not classiﬁed elsewhere trade li­ Holders of cences for vehicles not classiﬁed elsewhere 0.01 136.43 136.44 5 Injury Prevention, Rehabilitation, and Compensation (Motor Vehicles Levies) Regulations 2008 2008/105 Annual rate of motor vehicle levy ($) 0.01 Annual rate of Motor Vehicle Account Residual levy ($) 47.74 Total ($) 47.75 Classiﬁcation description Petrol driven— mopeds tractors veteran hicles vintage hicles non­regis­ tered vehicles trade li­ ve­ ve­ Holders of cences for— mopeds motor cycles up to and in­ cluding 60 cc Petrol driven motor cycles trade li­ Holders of cences for motor cycles 61 cc and over Petrol driven goods­ service vehicles Non­petrol driven— motorcars self­propelled caravans mobile cranes passenger ser­ vice vehicles All non­petrol driven motor vehicles not classiﬁed elsewhere Non­petrol driven— 0.01 204.65 204.66 0.01 136.43 136.44 110.99 136.43 247.42 38.86 47.74 86.60 ve­ mopeds tractors veteran hicles vintage hicles non­regis­ tered vehicles ve­ Schedule Classiﬁca­ tion unit number 2008/105 Classiﬁca­ tion unit number 8 9 Injury Prevention, Rehabilitation, and Compensation (Motor Vehicles Levies) Regulations 2008 Annual rate of motor vehicle levy ($) 141.91 Annual rate of Motor Vehicle Account Residual levy ($) 204.65 Total ($) 346.56 132.49 136.43 268.92 Classiﬁcation description Non­petrol driven motor cycles Non­petrol driven goods­service vehicles Rebecca Kitteridge, for 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 30 April 2008, revoke and replace the Injury Prevention, Rehabilitation, and Compensation (Motor Vehicles Levies) Regulations 2007.

The purposes of these regulations are— • to prescribe the annual rates of motor vehicle levy, Motor Ve­ hicle Account Residual levy, and fuel levy; and • to state when the levies are payable.
The levies are payable on and after 1 July 2008.

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

Date of notiﬁcation in Gazette: 17 April 2008.

These regulations are administered by the Department of Labour.

12 Wellington, New Zealand: Published under the authority of the New Zealand Government—2008 7