399ABExtended immigration levy

1. Regulations made under section 400 may provide for the imposition and collection of an extended immigration levy on the following persons:

2. applicants for residence-class, student, or work visas, or their sponsors:
3. employers of migrants where the migrant holds, or could hold, a temporary entry class work visa on the basis of their employment.

4. The purpose of the extended immigration levy is to—

5. fund or contribute to the funding of costs arising from immigration that relate to either the infrastructure required for, or the operation of, the public health and education systems, including,—
   1. in the case of applicants for residence-class, student, or work visas, contribution to costs incurred in the education system that can be linked to demand arising from immigration and that relate to funding specialist teachers, school property, teacher training, or learning support; and
   2. in the case of applicants for parent visas or their sponsors, contribution to costs incurred in the health system that can be linked to demand arising from immigration; and
6. require employers of migrants referred to in subsection (1)(b) to contribute to the cost of skills training in New Zealand to recognise the training costs avoided and therefore the benefits received by employers through recruiting people from outside New Zealand who are already skilled.

7. An extended immigration levy is payable by the person on whom it is imposed at the time prescribed for payment whether that time is before, during, or after completion of the immigration process to which that levy relates.

8. The Minister must not recommend the making of regulations for the purposes of this section unless the Minister has had regard to the effect that the obligation to pay the levy is likely to have on levy payers and,—

9. in the case of the persons referred to in subsection (1)(a), the Minister is satisfied that there is a direct or indirect justifiable relationship between the class or classes of levy payers and the benefits that the class or classes derive or will derive from the infrastructure or services; and
10. in the case of the employers referred to in subsection (1)(b), the Minister is satisfied that there is a direct or indirect justifiable relationship between the class or classes of levy payers and the training costs avoided by those levy payers.

11. Regulations made for the purposes of this section may—

12. specify the classes of persons who are liable to pay the extended immigration levy:
13. prescribe the amount or method of calculation of the levy:
14. prescribe different amounts or methods of calculation of the levy in respect of different classes of persons:
15. provide for exemptions from or refunds of the levy, in whole or in part, in any class or case:
16. provide for the manner of collection of the levy, including provision for the relevant amount of levy to be deposited with the chief executive.

17. The Minister may, by special direction,—

18. exempt any person or class of persons from the obligation to pay all or part of the levy; or
19. refund all or part of a levy paid.

20. All levy money collected under this section must be paid into a Crown Bank Account.

21. Not later than 1 October in each year, the chief executive must provide to the Minister a report setting out, in respect of the financial year ending on the preceding 30 June,—

22. the amount collected through the extended immigration levy; and
23. how the amount of the extended immigration levy was applied.

24. The Minister must present the report to the House of Representatives not later than 15 sitting days after its receipt.