Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698938381036.pdf (New Zealand)
Injury Prevention, Rehabilitation, and Compensation (Refund of Fuel Levy) Regulations 2003 (SR 2003/213) Pursuant to section 329(k) of the Injury Prevention, Rehabilitation, and Compensation Act 2001, Her Excellency the Governor­General, acting on the advice and with the consent of the Executive Council, makes the following regulations.
Contents Title Commencement Interpretation Entitlement to refund Rate of refund Page 1 1 1 2 3 Title These regulations are the Injury Prevention, Rehabilitation, and Compensation (Refund of Fuel Levy) Regulations 2003.

Commencement These regulations come into force on the 28th day after the date of their notiﬁcation in the Gazette.
Interpretation In these regulations, unless the context otherwise requires,— and Act means Compensation Act 2001 the Injury Prevention, Rehabilitation, Note These regulations are administered in the Department of Labour.
1 r 4 Injury Prevention, Rehabilitation, and Compensation (Refund of Fuel Levy) Regulations 2003 Reprinted as at 3 September 2007 Corporation means the Accident Compensation Corporation continued by section 259 of the Act Corporation’s agent means Land Transport New Zealand; and includes any other agent appointed by the Corporation for the purposes of section 255(1A) of the Act and these regula­ tions Corporation’s agent: this deﬁnition was amended, as from 1 December 2004, by section 19(2) Land Transport Management Amendment Act 2004 (2004 No 97) by substituting the words “Land Transport” for the words “the Land Transport Safety Authority of”.
See sections 20 to 22 of that Act as to the savings and transitional provisions.

exempted vehicle has the same meaning as in regulation 2(1) of the Transit New Zealand (Apportionment and Refund of Excise Duty) Regulations 1998.
4 (1) regulation applies to levies paid under Entitlement to refund This 213(2)(c) of the Act in respect of fuel used— (a) (b) (c) in an exempted vehicle; or in a commercial vessel; or for search and rescue purposes in a dedicated rescue vessel; or for commercial purposes otherwise than as fuel in any motor vehicle, vessel, or aircraft.
section (d) (2) A person who uses fuel in a vehicle or vessel, or for a purpose, to which this regulation applies is, to the extent provided in regulation 5, entitled to a refund of— (a) (b) the amount of the levies paid in respect of the fuel; and any goods and services tax charged in respect of that amount.

(3) A person seeking a refund must apply to the Corporation’s agent.
The application must be made on a form provided by the Cor­ poration or its agent and be accompanied by the documentary evidence and the other information speciﬁed on the form.

Refunds are payable quarterly in arrears, and the ﬁrst quarterly period under these regulations begins on 1 July 2003 and ends with the close of 30 September 2003.
(4) (5) 2 Reprinted as at 3 September 2007 Injury Prevention, Rehabilitation, and Compensation (Refund of Fuel Levy) Regulations 2003 5 Rate of refund The amount refundable under regulation 4 for a quarterly period is— (a) the amount of the levy paid under section 213(2)(c) of the Act in respect of fuel used during that quarterly period in a vehicle or vessel, or for a purpose, speci­ ﬁed in regulation 4(1)(a) to (d); and the goods and services tax charged in respect of that amount.
(b) Marie Shroff, 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 provide for refunds of the fuel levy imposed by section 213(2)(c) of the Injury Prevention, Rehabilitation, and Compensation Act 2001, and any goods and services tax charged on that levy.

Levies under section 213(2)(c) are currently payable on motor spirits that attract excise or excise­equivalent duty.
The main features of the refund provisions are— •• refunds are payable to most persons using the fuel for a pur­ pose that qualiﬁes for a refund of excise duty under the Tran­ sit New Zealand (Apportionment and Refund of Excise Duty) Regulations 1998 (for example, farm vehicles, mobile machin­ ery, and search and rescue services): refunds are payable quarterly in arrears: refund applications must be made to the Corporation’s agent (the Land Transport Safety Authority of New Zealand) on a form provided by the Corporation or its agent.
•• •• Issued under the authority of the Acts and Regulations Publication Act 1989.

Date of notiﬁcation in Gazette: 28 August 2003.

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