Heavy Engineering Research Levy Act 1978

1: Short Title and commencement
1: This Act may be cited as the Heavy Engineering Research Levy Act 1978.
2: This Act shall come into force on 1 April 1979.
2: Interpretation
In this Act, unless the context otherwise requires,— Association chief executive Ministry (within the meaning of the Research, Science, and Technology Act 2010 Customs the Customs has the meaning given to Customs by section 5(1) fabricate fabrication financial year heavy engineering
a: which characteristically but not exclusively uses as its raw material ferrous or non-ferrous metals in the form of plate having a thickness greater than 4.5 mm or in the form of angles, shapes, and sections exceeding 80 mm by 80 mm in cross-section; or
b: which is engaged in the machining of components or items large enough to require cranage to present or locate the workpiece to or in a machine tool being used in the fabrication of machines, equipment, or structures,— and which typically produces items of the kind described in Schedule 1 importer section 5(1) levied items Schedule 2 or Schedule 3 Minister produce research levy section 4 Tariff section 2(1) Section 2 chief executive inserted 2 August 1990 section 14(1) Foundation for Research, Science, and Technology Act 1990 Section 2 chief executive amended 1 February 2011 section 18 Research, Science, and Technology Act 2010 Section 2 Collector of Customs repealed 1 October 1996 section 289(1) Customs and Excise Act 1996 Section 2 Customs the Customs inserted 1 October 1996 section 289(1) Customs and Excise Act 1996 Section 2 Customs the Customs amended 1 October 2018 section 443(3) Customs and Excise Act 2018 Section 2 Director-General repealed 2 August 1990 section 14(1) Foundation for Research, Science, and Technology Act 1990 Section 2 importer amended 1 October 2018 section 443(3) Customs and Excise Act 2018 Section 2 levied items amended 6 November 1986 Heavy Engineering Research Levy Amendment Act 1986 Section 2 Minister substituted 2 August 1990 section 14(1) Foundation for Research, Science, and Technology Act 1990 Section 2 Tariff added 1 October 1996 section 289(1) Customs and Excise Act 1996
3: Act to bind the Crown
This Act shall bind the Crown. Heavy engineering research levy
4: Heavy engineering research levy imposed
1: There is hereby imposed and shall be paid in accordance with this Act a levy on all goods comprising those items of the Tariff that are specified in Schedule 2 Schedule 3
2: The person liable to pay the levy on any levied items shall be the person who is the importer of any levied item into New Zealand or who produces any levied item within New Zealand.
3: Notwithstanding subsection (1) or subsection (2), any levied item produced either wholly or in part from any other levied item, being a levied item on which a research levy has already been paid, shall, to the extent of that research levy already paid, be exempt from the payment of research levy.
4: The Governor-General may from time to time, by Order in Council,—
a: amend Schedule 2 Schedule 3
b: omit from Schedule 2 Schedule 3 as will accord with any amendments made to the Tariff.
5: An order under this section is secondary legislation ( see Part 3 The following table is small in size and has 3 columns that are grouped under the heading Legislation Act 2019 requirements for secondary legislation made under this section. Legislation Act 2019 requirements for secondary legislation made under this section Publication PCO must publish it on the legislation website and notify it in the Gazette LA19 s 69(1)﻿(c) Presentation The Minister must present it to the House of Representatives LA19 s 114 cl 32(1)﻿(a) Disallowance It may be disallowed by the House of Representatives LA19 ss 115 116 This note is not part of the Act. Section 4(1) substituted 2 September 1996 section 2(1) Heavy Engineering Research Levy Amendment Act 1996 Section 4(4) substituted 2 September 1996 section 2(2) Heavy Engineering Research Levy Amendment Act 1996 Section 4(5) inserted 28 October 2021 section 3 Secondary Legislation Act 2021
5: Minister may prescribe rates of research levy
1: Subject to this Act, the Minister may from time to time, on the recommendation of the Association, and after consultation with The New Zealand Manufacturers and Exporters Association Incorporated
2: The prescribed rates shall not,—
a: in the case of levied items specified in Schedule 2 $20
b: in the case of levied items specified in Schedule 3 10
3: A notice prescribing rates of research levy must be published under the Legislation Act 2019
4: The Minister may at any time, in like manner, vary or revoke any notice made under subsection (1).
5: The following are secondary legislation ( see Part 3
a: a notice under subsection (1); and
b: a variation or revocation of a notice under subsection (4). The following table is small in size and has 3 columns that are grouped under the heading Legislation Act 2019 requirements for secondary legislation made under this section. Legislation Act 2019 requirements for secondary legislation made under this section Publication PCO must publish it on the legislation website and notify it in the Gazette LA19 s 69(1)﻿(c) Presentation The Minister must present it to the House of Representatives LA19 s 114 cl 32(1)﻿(a) Disallowance It may be disallowed by the House of Representatives LA19 ss 115 116 This note is not part of the Act. Section 5(1) amended 28 October 2021 section 3 Secondary Legislation Act 2021 Section 5(1) amended 26 March 2015 section 4 Heavy Engineering Research Levy Amendment Act 2015 Section 5(2) substituted 6 November 1986 Heavy Engineering Research Levy Amendment Act 1986 Section 5(2)﻿(a) amended 12 December 2012 section 4(1) Heavy Engineering Research Levy Amendment Act 2012 Section 5(2)﻿(b) amended 12 December 2012 section 4(2) Heavy Engineering Research Levy Amendment Act 2012 Section 5(3) replaced 28 October 2021 section 3 Secondary Legislation Act 2021 Section 5(5) inserted 28 October 2021 section 3 Secondary Legislation Act 2021
6: Recovery and collection
1: All research levies imposed under this Act shall be recoverable in any court of competent jurisdiction as a debt due to the Association.
2: Research levies imposed on levied items produced within New Zealand shall be payable by the producer directly to the Association within such period after the items were produced as may be specified by the Association.
3: Research levies imposed on any levied item imported into New Zealand shall be payable on demand by the Customs in addition to duties (if any) payable to the Customs under any other enactment, and shall be payable as if the levies were duty under the Customs and Excise Act 2018 Section 6(3) substituted 1 October 1996 section 289(1) Customs and Excise Act 1996 Section 6(3) amended 1 October 2018 section 443(3) Customs and Excise Act 2018
7: Association may require information and returns
1: The Association may require any person who produces within New Zealand any levied item to provide the Association with such information in writing or make such return relating to that person's manufacturing operations as may be necessary to enable the Association to assess the amount of levy due; and all such information or every such return may be verified by statutory declaration or by such other means as the Association thinks fit.
2: Subject to subsection (3), no person shall disclose otherwise than to the board of the Association, or any officer or employee of the Association, any information provided pursuant to subsection (1) without the consent of the producer from whom the information was obtained.
3: Subsection (2) shall not apply—
a: to the disclosure of information in the form of a summary of information which is so framed as not to enable particulars relating to any particular business to be ascertained from it; or
b: to any disclosure of information made for the purpose of any legal proceedings pursuant to this Act or the Customs and Excise Act 2018
4: The provision of any information or the making of any return under this section shall not constitute a condition precedent to the right of the Association to assess, sue for, and recover any research levy payable under this Act. Section 7(3)﻿(b) amended 1 October 2018 section 443(3) Customs and Excise Act 2018
8: Powers of Customs
1: The powers and authorities of the Customs under the Customs and Excise Act 2018
2: Without limiting subsection (1) of this section and notwithstanding section 6(1) sections 74 100 122 123 129 to 131 133 134 Section 8 substituted 1 October 1996 section 289(1) Customs and Excise Act 1996 Section 8(1) amended 1 October 2018 section 443(3) Customs and Excise Act 2018 Section 8(2) amended 1 October 2018 section 443(3) Customs and Excise Act 2018
9: All research levies collected to be paid to Association
Subject to section 10 Customs Customs Section 9 amended 1 October 1996 section 289(1) Customs and Excise Act 1996
10: Crown may be reimbursed for collection of research levies
For the purpose of reimbursing the Crown for any expenses incurred by the Customs Customs Section 10 amended 1 October 1996 section 289(1) Customs and Excise Act 1996
11: Refunds
1: Notwithstanding section 9 Customs Customs Customs'
2: In any case where the Association is satisfied that any person who has paid a research levy is not engaged in heavy engineering or has paid a research levy in error or in excess of the amount properly payable, it may refund to that person the amount of research levy which has been so paid.
3: In any case where the Minister is satisfied that, having regard to the purposes of this Act, it would be inequitable for a research levy to be paid by any particular person or in respect of any particular levied items, he may authorise the Association to remit or refund any research levy payable by that person or in respect of those levied items. Section 11(1) amended 1 October 1996 section 289(1) Customs and Excise Act 1996
12: Expenditure of research levy
1: The money received by the Association from any research levy
2: Without limiting the generality of subsection (1), the money collected by way of research levy
a: the establishment and equipment of laboratories for the purpose of facilitating heavy engineering research:
b: the carrying out of tests and experiments on materials used in the heavy engineering industry:
c: the carrying out of experiments to discover improved techniques for use in the heavy engineering industry:
d: the establishment and maintenance of a library relating to heavy engineering techniques and materials:
e: the encouragement of the study of heavy engineering research and related matters:
f: the allocation of grants to any person, institution, or body conducting research into or relating to techniques or materials used in the heavy engineering industry in New Zealand:
g: the holding of lectures, seminars, exhibitions, or public meetings for the purpose of disseminating information relating to developments in the field of heavy engineering research:
h: the publication from time to time of information relating to the activities of the Association and to any developments in the field of heavy engineering research:
i: the provision of general advisory services to or on behalf of members relating to heavy engineering techniques and materials:
j: the acquisition of land and premises (whether by purchase, lease, or otherwise) for the purposes of the Association:
k: the erection of premises for the purposes of the Association, and the maintenance, alteration, repair, decoration, or improvement of the Association's premises:
l: the acquisition of patents and licences relating to heavy engineering techniques and materials:
m: the refunding of any research levy paid in error or excess:
n: the payment of honoraria to officers of the Association, the payment of salaries, wages, and superannuation benefits to its employees, and the payment of travelling and accommodation expenses to or in respect of any of them in connection with the carrying out of their duties:
o: the payment of expenses incurred in connection with—
i: the day to day administration of the Association:
ii: meetings of persons conducting the affairs of the Association, or meetings of any committee appointed by the Association. Section 12(1) amended 2 September 1996 section 3(1) Heavy Engineering Research Levy Amendment Act 1996 Section 12(2) amended 2 September 1996 section 3(2) Heavy Engineering Research Levy Amendment Act 1996 Membership of Association
13: Membership of Association
1: Notwithstanding anything to the contrary in the rules of the Association, but subject to subsection (3), every person engaged in heavy engineering and using goods subject to a levy under this Act shall be entitled, by virtue of that fact and without payment of any membership or other fee, to become an associate member of the Association on his making written application to the Association for the purpose.
2: Every person who is an associate member of the Association shall, subject to his fulfilling his obligations as an associate member, be entitled to all the benefits of the Association conferred on associate members by its rules, but shall not have any right to exercise a vote at any general meeting of the association.
3: Every person who is entitled pursuant to subsection (1) to become an associate member of the Association, and who agrees to pay an annual subscription as determined by the executive of the Association, shall be entitled to become, or to continue to be, an ordinary member of the Association having the right to vote at any general meeting of the Association.
4: Nothing in this section shall preclude the Association from admitting to membership in accordance with its rules any person other than one who is entitled to be an associate member of the Association by virtue of subsection (1) or an ordinary member of the Association by virtue of subsection (3). Financial provisions
14: Annual accounts, etc
1: The Association shall at all times ensure that full and correct records of all its financial transactions, assets, liabilities, and funds are kept.
2: The Association shall appoint some fit person to act as its secretary, and to keep all records and books of account.
3: At the end of each financial year, the Association shall prepare an income and expenditure account showing its financial transactions for that year, together with a statement of financial position statement of financial position
4: The Association shall cause the accounts prepared under subsection (3) to be audited, but no person who is an officer, employee, or member of the Association shall be capable of being appointed auditor for this purpose. Section 14(3) amended 1 October 1997 section 6(1) Financial Reporting Amendment Act 1997
15: Copy of accounts to be sent to Minister and members
1: The Association shall, within 3 months after the expiration of each financial year or within such extended period as the Minister may allow, provide the Minister and the chief executive statement of financial position
2: The Minister shall, as soon as practicable after its receipt by him, lay before Parliament a copy of the report sent to him under subsection (1) (together with a copy of the Association's income and expenditure account and statement of financial position
3: Within 3 months after the expiration of its financial year, the Association shall send to each of its members a copy of the report sent to the Minister under subsection (1), together with a copy of its income and expenditure account and statement of financial position
4: Nothing in this section shall limit the application of the Incorporated Societies Act 1908 Section 15(1) amended 1 October 1997 section 6(1) Financial Reporting Amendment Act 1997 Section 15(1) amended 2 August 1990 section 14(1) Foundation for Research, Science, and Technology Act 1990 Section 15(2) amended 1 October 1997 section 6(1) Financial Reporting Amendment Act 1997 Section 15(3) amended 1 October 1997 section 6(1) Financial Reporting Amendment Act 1997
16: Copy of rules to be sent to Minister
If so required by the Minister, the Association shall, within such reasonable time as the Minister may specify, send him a copy of its rules, together with any amendments to them. Any such copy shall be duly certified by the Registrar of Incorporated Societies as being the registered rules of the Association.
17: Financial provisions to apply notwithstanding anything to the contrary in Association's rules
The provisions of sections 14 to 16 Offences and penalties
18: Offences and penalties
1: Every person commits an offence, and is liable on
2: Every person commits an offence, and is liable on
a: provides any information or makes any return pursuant to this Act which to his knowledge is false in any material particular:
b: fraudulently avoids or attempts to avoid paying any research levy payable by him pursuant to this Act:
c: wilfully or recklessly discloses any information in contravention of section 7
3: Where an offence under this section committed by a body corporate is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, any director, manager, secretary, or other similar officer of the body corporate, or any person who was purporting to act in any such capacity, he, as well as the body corporate, shall be liable to be proceeded against for the offence and punished accordingly. Section 18(1) amended 1 July 2013 section 413 Criminal Procedure Act 2011 Section 18(2) amended 1 July 2013 section 413 Criminal Procedure Act 2011
19: Offences by officers of Association
1: Every officer of the Association commits an offence, and is liable on
a: fails, without reasonable excuse, to take all reasonable steps to secure compliance by the Association with any requirement imposed on it by this Act; or
b: wilfully does any act in contravention of the provisions of this Act, or, in any case where the Association contravenes any such provisions, connives at the contravention.
2: For the purposes of this section, the term officer Section 19(1) amended 1 July 2013 section 413 Criminal Procedure Act 2011