Local Government Act 1974 Amendment Act 2008

1: Title
This Act is the Local Government Act 1974 Amendment Act 2008.
2: Commencement
This Act comes into force on 1 October 2008.
3: Principal Act amended
This Act amends the Local Government Act 1974 2008-10-01 Local Government Act 1974
4: Heading to Part 11 amended
The heading to Part 11 petroleum fuel
5: Interpretation
1: Section 181 engine fuel section 1B Energy (Fuels, Levies, and References) Act 1989 specified engine fuel
a: means,—
i: if no Order in Council is in force under subparagraph (ii), engine fuel specified in Schedule 3 of the Customs and Excise Act 1996 as a type of—
A: motor spirit; or
B: diesel (including blends of diesel and kerosene); or
C: biodiesel; or
D: ethyl alcohol specified under the heading Fuels
ii: that part of engine fuel specified in Schedule 3 of the Customs and Excise Act 1996 and prescribed by an Order in Council made under section 199A
b: excludes—
i: engine fuel supplied for use in the generation of electricity, or the manufacture of gas, for public use at any electric-power station or gas works; or
ii: engine fuel supplied for use as fuel for any commercial ship within the meaning of section 2(1) of the Maritime Transport Act 1994; or
iii: engine fuel used in the manufacture of refined petroleum products at any refinery. .
2: The definition of petroleum section 181
3: Section 181 wholesale distributor wholesale distributor
a: engages in the sale of engine fuel by wholesale; or
b: sells engine fuel to a retailer; or
c: manufactures or produces engine fuel within New Zealand.
4: Section 181
2: For the purposes of this section, the part of engine fuel that is motor spirit, diesel, biodiesel, or ethyl alcohol remains so whether or not it is blended with anything else.
6: Application of this Part
1: Section 182(1)
1: Unless the Governor-General by Order in Council determines otherwise, a local authorities fuel tax in accordance with this Part may be levied and collected by the Crown, and is payable on any specified engine fuel purchased in New Zealand.
2: Section 182(2) petroleum specified engine fuel
7: Powers of component authorities to levy petroleum tax
1: The heading to section 185 petroleum fuel
2: Section 185(1) local authorities petroleum tax local authorities fuel tax
3: Section 185(1) petroleum specified engine fuel
4: Section 185(3) local authorities petroleum tax local authorities fuel tax
5: Section 185(3)(a) petroleum specified engine fuel
6: Section 185
3A: If any type of diesel is a specified engine fuel, the local authorities fuel tax applies to blends of kerosene and diesel as if they were entirely diesel.
7: Section 185
5: Every reference in an enactment or document to the local authorities petroleum tax must, unless the context otherwise requires, be read as a reference to the local authorities fuel tax.
8: Returns by wholesale distributors
1: Section 189(1) local authorities petroleum tax local authorities fuel tax
2: Section 189(1)(a) petroleum specified engine fuel
9: Assessment of tax
1: Section 190(1) local authorities petroleum tax local authorities fuel tax
2: Section 190(2) petroleum specified engine fuel
10: Assessment presumed to be correct
Section 191 petroleum specified engine fuel
11: Tax recoverable as a debt
1: Section 193(1) local authorities petroleum tax local authorities fuel tax
2: Section 193(1) petroleum specified engine fuel
12: Penalty for late payment of tax
Section 194 local authorities petroleum tax local authorities fuel tax
13: Separate bank account to be kept by distribution authority
Section 195(1) Local Authorities Petroleum Tax Account Local Authorities Fuel Tax Account
14: Accounts to be kept in accordance with requirements of Auditor-General
Section 196(1) local authorities petroleum tax local authorities fuel tax
15: Transfer by distribution authority of authorised cost of services
1: Section 197(1) Local Authorities Petroleum Tax Account Local Authorities Fuel Tax Account
2: Section 197(1) local authorities petroleum tax local authorities fuel tax
16: Effect on agreements of imposition or alteration of tax
1: Section 199 sale of petroleum sale of specified engine fuel
2: Section 199 local authorities petroleum tax local authorities fuel tax
17: New section 199A inserted
The following section is inserted after section 199
199A: Order in Council prescribing local authorities fuel tax
1: The Governor-General may, by Order in Council,—
a: specify the engine fuels set out in Schedule 3 of the Customs and Excise Act 1996 to be specified engine fuel for the purposes of this Act; and
b: prescribe the scale rates for specified engine fuel.
2: The scale rates of the local authorities fuel tax prescribed by an Order in Council under subsection (1)(b)
a: for which the specified engine fuel is a functional substitute; or
b: with which the specified engine fuel is commonly blended.
3: Subsection (2) subsection (1)
18: Regulations in respect of local authorities petroleum tax
The heading to section 200 petroleum fuel
19: Council may grant right to lay petroleum conduit pipes along or under roads
1: The heading to section 338 petroleum
2: Section 338(1) or biofuel petroleum
20: Amendments to Schedule 6
1: The heading to Schedule 6 petroleum fuel
2: Schedule 6
a: by omitting Motor spirits Specified engine fuel that is motor spirit or ethyl alcohol
b: by omitting Diesel fuel Specified engine fuel that is diesel or biodiesel
21: Amendments to Schedule 8
1: The heading to Schedule 8 petroleum fuel
2: Schedule 8 local authorities petroleum tax local authorities fuel tax