Source: http://www.legislation.govt.nz/regulation/public/2017/0108/latest/whole.html
Timestamp: 2019-10-18 17:50:28
Document Index: 473219

Matched Legal Cases: ['arts 115', 'art 119', 'art 129', 'art 115', 'art 119', 'art 121', 'art 125', 'art 135', 'art 129', 'art 137', 'art 115', 'art 137', 'art 119', 'art 129', 'art 1', 'art 115', 'art 115', 'art 137', 'art 119', 'art 129', 'art 119', 'art 135', 'art 121', 'art 125', 'art 115', 'art 119', 'art 129', 'art 137']

Civil Aviation (Safety) Levies Amendment Order 2017 (LI 2017/108) (as at 20 June 2018) – New Zealand Legislation
Reprint as at 20 June 2018
(LI 2017/108)
At Wellington this 29th day of May 2017
5 New clause 3A inserted (Transitional, savings, and related provisions)
6 Clause 5 amended (Domestic air passenger operators must pay domestic passenger levy)
7 Clause 5A amended (Holder of Australian AOC with ANZA privileges must pay domestic passenger levy)
8 Clause 9 amended (International operators must pay departing international passenger levy)
9 Clause 10 replaced (Aviation operators must pay participation levy)
10 Aviation operators must pay participation levy
10 New clauses 10A to 10D inserted
10A Definitions and application
10B Certificate holders must file quarterly return
10C Certificate holders must pay operations safety levies quarterly
10D Treatment of part tonnes or part hours
11 Clause 12 replaced (GST included)
12 Levies exclusive of GST
13 New Schedule 2 inserted
New Schedules 1AA and 2 inserted
This order is the Civil Aviation (Safety) Levies Amendment Order 2017.
Order: confirmed, on 20 June 2018, by section 5 of the Subordinate Legislation Confirmation Act 2018 (2018 No 11).
This order amends the Civil Aviation (Safety) Levies Order 2002 (the principal order).
In clause 3(1), insert in their appropriate alphabetical order:
agricultural product means an agricultural chemical or other substance intended for plant nourishment, soil treatment, propagation of plant life, or pest control
freight means any property carried on an aircraft from one location for the purpose of being unloaded at another location
In clause 3(2)﻿(b), before the first instance of “a reference to a certificate” , insert “except in clauses 10A to 10C and Schedule 2,” .
In clause 5(1), replace “$1.97” with “$1.60” .
In clause 5A(2), replace “$1.78” with “$1.57” .
In clause 9(1), replace “$1.50” with “$1.60” .
financial year means a period that begins on 1 July and ends on the following 30 June
operable, in relation to an aircraft, means that the aircraft is capable of being used for any purpose for which it is authorised to be used under a certificate
pro-rating commencement date means,—
in any case to which subclause (6)﻿(a) applies, the date in the applicable financial year on which the aircraft was registered; and
in any case to which subclause (6)﻿(b) or (c) applies, the date in the applicable financial year on which the aircraft became operable
registered, in relation to an aircraft, means that a certificate of registration has been issued under section 9(1) of the Act for the aircraft and continues to be valid.
This clause does not apply with respect to an aircraft for a financial year if, at the commencement of the financial year,—
its aviation operator is a domestic air passenger operator; or
its aviation operator holds an Australian AOC with ANZA privileges.
If the number of passengers carried by an aviation operator in any 12-month period is greater than 20 000, then, as at the commencement of the next 12-month period, the operator must be regarded as a domestic air passenger operator for the purposes of clause 5 and is liable to pay the domestic passenger levy instead of the participation levy.
Full levy
A participation levy is payable for a financial year for an aircraft if,—
at the commencement of the financial year, the aircraft is both registered and operable; or
at the commencement of the financial year, the aircraft is registered but not operable:
a full or pro-rated participation levy was paid for the aircraft for the preceding financial year:
the aircraft becomes operable before 1 October of the financial year.
The participation levy under subclause (4) for a financial year—
is determined by selecting, in the first column of Schedule 1, the category to which the aviation operator’s aircraft belongs and referring to the amount in the corresponding row of the second column of that schedule; and
is payable for an aircraft by the person who is its aviation operator,—
in any case to which subclause (4)﻿(a) applies, at the commencement of the financial year; and
in any case to which subclause (4)﻿(b) applies, at the date on which the aircraft becomes operable.
Pro-rated levy
A pro-rated participation levy is payable in respect of an aircraft for a financial year if,—
at the commencement of the financial year, the aircraft is not registered, but on any day before the end of the financial year, the aircraft becomes registered; or
the aircraft becomes operable on or after 1 October of the financial year; or
no participation levy was paid for the aircraft for the preceding financial year:
the aircraft becomes operable during the financial year.
The pro-rated participation levy is determined in accordance with the following formula:
is the amount of the full year’s participation levy that would have been payable if subclause (4) applied
is the number of days in the period beginning on the pro-rating commencement date and ending on the next occurrence of 30 June
is the pro-rated participation levy amount.
The pro-rated participation levy under subclause (6) for a financial year is payable for an aircraft by the person who is its aviation operator on the pro-rating commencement date.
Authority to fix payable dates
The Authority may fix the dates by which participation levies are payable by specifying within how many days after the following dates the levies must be paid:
for cases to which subclause (4)﻿(a) applies, 1 July of a financial year; and
for cases to which subclause (4)﻿(b) or (6)﻿(b) or (c) applies, the date on which the aircraft becomes operable; and
for cases to which subclause (6)﻿(a) applies, the date on which the aircraft becomes registered.
After clause 10, insert:
In clauses 10B and 10C,—
certificate means a certificate issued under any of Parts 115, 119, 129, and 137
certificate holder means a person to whom a certificate has been issued.
Clauses 10B to 10D do not apply with regard to—
a certificate issued under Part 119 if the holder is a domestic air passenger operator who is liable to pay a domestic passenger levy; or
operations or flights that are conducted under a certificate issued under Part 129 and that are subject to a domestic passenger levy or a departing international passenger levy.
A certificate holder must file a return with the Authority for each quarter of a financial year in relation to each certificate the holder holds in that quarter in accordance with the following:
Date return is due
1 July to 30 September 1 November
1 October to 31 December 1 February
1 January to 31 March 1 May
1 April to 30 June 1 August
in the case of a certificate issued under Part 115,—
the total numbers of tandem parachute descents, tandem hang glider flights, and tandem paraglider flights conducted under the authority of the certificate in the quarter, aggregated and reported by parachute, hang glider, or paraglider used; and
the total number of hours flown for all other operations, excluding parachute-drop aircraft operations, conducted under the authority of the certificate in the quarter, aggregated and reported by aircraft; and
in the case of a certificate issued under Part 119,—
for freight-only flight operations, the total number of tonnes of freight on board at departures conducted under the authority of the certificate, aggregated and reported by aircraft; and
for all other operations conducted under the authority of the certificate, the total number of hours flown—
in operations conducted under Part 121, aggregated and reported by aircraft; and
in operations conducted under Part 125, aggregated and reported by aircraft; and
in operations conducted under Part 135, aggregated and reported by aircraft; and
in the case of a certificate issued under Part 129, the total number of tonnes of freight on board at departure from a New Zealand airport in freight-only flight operations, aggregated and reported by aircraft; and
in the case of a certificate issued under Part 137, the total number of tonnes of agricultural product dispensed in operations conducted under the authority of the certificate.
The certificate holder must keep all the holder’s records related to the subject matter of the return for a period of not less than 7 years, and make them available to the Authority on request.
A certificate holder must, for each certificate for which a return is required under clause 10B, pay operations safety levies for each quarter referred to in clause 10B(1) calculated in accordance with this clause and Schedule 2.
The levy amount for a quarter for a holder of a certificate issued under Part 115 is the total of—
the amount for operations described as category A operations in the first column of Schedule 2 calculated in accordance with the instructions in the corresponding row of the third or fourth column of the schedule, according to the time period to which operations relate; and
the amount or amounts for operations described as category B operations in the first column of Schedule 2 calculated by—
selecting in the second column of the schedule the subcategory or subcategories of aircraft used in the operations; and
for each subcategory selected, applying the instructions in the corresponding row of the third or fourth column of the schedule, according to the time period to which operations relate.
The levy amount for a quarter for a holder of a certificate issued under Part 137 is the amount for operations described as category C operations in the first column of Schedule 2 calculated by—
selecting in the second column of the schedule the subcategory applicable to the certificate holder; and
for the subcategory selected, applying the instructions in the corresponding row of the third or fourth column of the schedule, according to the time period to which operations relate.
The levy amount for a quarter for a holder of a certificate issued under Part 119 is the total of—
the amount for operations described as category D operations in the first column of Schedule 2 calculated by—
for the subcategory selected, applying the instructions in the corresponding row of the third or fourth column of the schedule, according to the time period to which operations relate; and
the amount or amounts for operations described as category E operations in the first column of the schedule calculated by—
The levy amount for a quarter for a holder of a certificate issued under Part 129 is the amount for operations described as category D operations in the first column of Schedule 2 calculated by—
In calculating the amounts for operations described as category C or category D operations in the first column of Schedule 2, the Authority must,—
for the first 3 quarters in any financial year, calculate the amounts on the basis of the Authority’s reasonable estimate of the tonnes of agricultural product that will be applied under the relevant certificate in the financial year or the tonnes of freight that will be carried under the relevant certificate in the financial year in order to select the appropriate subcategory in the second column of the schedule; and
after the end of the financial year,—
calculate any amounts for category C and category D operations in the final quarter on the basis of the actual total tonnage of agricultural product applied under the relevant certificate in the financial year and the actual total tonnage of freight carried under the relevant certificate in the financial year; and
recalculate the amounts for category C and category D operations in the first 3 quarters on the basis of those actual totals; and
make any adjustments arising from differences between the amounts as initially calculated for the first 3 quarters and the recalculated amounts.
The Authority may fix the dates by which the quarterly operations safety levies are payable by specifying within how many days after the due date of any quarterly return the levies must be paid.
To avoid doubt, in aggregating hours or tonnes for the purposes of a return under clause 10B, portions of an hour or a tonne must be included in the calculation.
In calculating operations safety levies for the purposes of clause 10C, a total number of hours or tonnes must be rounded to the nearer half-hour or half-tonne, with ﻿.﻿25 or ﻿.﻿75 of an hour or a tonne being rounded up.
All rates of levy set by this order are exclusive of goods and services tax.
Before the Schedule, insert as Schedule 1AA the Schedule 1AA set out in the Schedule of this order.
After the Schedule, insert as Schedule 2 the Schedule 2 set out in the Schedule of this order.
Schedule New Schedules 1AA and 2 inserted
cls 12, 13
Part 1 Provisions relating to Civil Aviation (Safety) Levies Amendment Order 2017
In this Part, amending order means the Civil Aviation (Safety) Levies Amendment Order 2017.
2 Existing levies
Any amount owing as a levy under this order on the date on which the amending order came into force continues to be owed and may be enforced in any manner in which it could have been enforced before that date.
Schedule 2 Operations safety levies
cl 10C
Levies for any period beginning on or after 1 July 2017 and ending not later than 30 June 2018
Levies for any period beginning on or after 1 July 2018
Category A: Operations conducted under a certificate issued under Part 115 (adventure aviation) effecting a tandem parachute descent, a tandem hang glider flight, or a tandem paraglider flight For each descent or flight of the total descents or flights—$0.80 For each descent or flight of the total descents or flights—$1.60
Category B: Operations conducted under a certificate issued under Part 115 (adventure aviation) but not in category A, excluding parachute-drop aircraft operations Using a very light aircraft (not more than 1 000 kg MCTOW) For each hour of the total hours flown—$1.75 For each hour of the total hours flown—$3.50
Using a light aircraft (more than 1 000 kg but not more than 2 730 kg MCTOW) For each hour of the total hours flown—$2.75 For each hour of the total hours flown—$5.50
Using a medium light or heavier aircraft (more than 2 730 kg MCTOW) For each hour of the total hours flown—$4.25 For each hour of the total hours flown—$8.50
Category C: Operations conducted under a certificate issued under Part 137 (agricultural) dispensing agricultural product More than 0 tonnes but not more than 10 000 tonnes dispensed under the certificate in the relevant financial year For each tonne of the total tonnes of agricultural product dispensed—$0.44 For each tonne of the total tonnes of agricultural product dispensed—$0.87
More than 10 000 tonnes but not more than 50 000 tonnes dispensed under the certificate in the relevant financial year For each tonne of the total tonnes of agricultural product dispensed—$0.37 For each tonne of the total tonnes of agricultural product dispensed—$0.73
More than 50 000 tonnes dispensed under the certificate in the relevant financial year For each tonne of the total tonnes of agricultural product dispensed—$0.33 For each tonne of the total tonnes of agricultural product dispensed—$0.65
Category D: Freight-only flight operations conducted under a certificate issued under Part 119 or Part 129 (foreign) More than 0 tonnes but not more than 10 000 tonnes of freight carried under the certificate in the relevant financial year For each tonne of the total tonnes of freight on board at departure—$1.50 For each tonne of the total tonnes of freight on board at departure—$3.00
More than 10 000 tonnes but not more than 50 000 tonnes of freight carried under the certificate in the relevant financial year For each tonne of the total tonnes of freight on board at departure—$1.30 For each tonne of the total tonnes of freight on board at departure—$2.60
More than 50 000 tonnes of freight carried under the certificate in the relevant financial year For each tonne of the total tonnes of freight on board at departure—$1.00 For each tonne of the total tonnes of freight on board at departure—$2.00
Category E: Operations conducted under a certificate issued under Part 119 but not in category D Using aircraft to which Part 135 applies (helicopters or small aeroplanes) For each hour of the total hours flown—$3.25 For each hour of the total hours flown—$6.50
Using aircraft to which Part 121 (large aeroplanes) or Part 125 (medium aeroplanes or small aeroplanes operating SEIFR) applies For each hour of the total hours flown—$2.75 For each hour of the total hours flown—$5.50
This order, which comes into force on 1 July 2017, amends the Civil Aviation (Safety) Levies Order 2002 (the principal order) to—
change the basis for rates of all levies under the principal order to rates exclusive of goods and services tax; and
reduce the generally applicable domestic passenger levy from $1.71 per passenger to $1.60 per passenger; and
increase the domestic passenger levy for holders of Australian operating certificates with ANZA privileges from $1.55 per passenger to $1.57 per passenger; and
increase the departing international passenger levy from $1.30 per passenger to $1.60 per passenger; and
exclude liability for the participation levy where an aircraft is inoperable for the entire financial year and pro-rate the levy in certain cases; and
change the basis for pro-rated participation levy calculations from months to days; and
impose a new operations safety levy and the obligation to file related returns of information on certain operations conducted under certificates issued under the Civil Aviation Rules Part 115 (adventure aviation), Part 119 (airline or general aviation), Part 129 (foreign), or Part 137 (agricultural).
(Because the basis for the levy rates has changed from inclusive to exclusive of goods and services tax, the amounts stated in this explanatory note as the rates before amendment by this order will appear to be different from the existing text of the order; they are the equivalent rates on an exclusive of goods and services tax basis.)
The Ministry of Transport produced a regulatory impact statement on 12 August 2016 to help inform the decisions taken by the Government relating to the contents of this instrument.
http://www.transport.govt.nz/about/publications/ris-bccs/
Date of notification in Gazette: 1 June 2017.
This is a reprint of the Civil Aviation (Safety) Levies Amendment Order 2017 that incorporates all the amendments to that order as at the date of the last amendment to it.
Subordinate Legislation Confirmation Act 2018 (2018 No 11): section 5