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Local Government Act 1974

Local authorities fuel tax

181: Interpretation

You could also call this:

"What special words mean in this law"

Illustration for Local Government Act 1974

When you read this part of the law, some words have special meanings. A component authority is a territorial authority. A component district is the area that a component authority is in charge of.

You can find out what a distribution authority is by looking at Schedule 7. Engine fuel is explained in section 1B of the Energy Act.

Specified engine fuel can be motor spirit, diesel, biodiesel, or ethyl alcohol, as listed in the Excise and Excise-equivalent Duties Table, which is defined in section 5(1) of the Customs and Excise Act 2018. It can also be the type of engine fuel prescribed by an Order in Council made under section 199A. But it does not include engine fuel used to generate electricity, or for commercial ships, or to make refined petroleum products.

A tax area is an area where this law applies. A wholesale distributor is someone who sells engine fuel in large quantities, or sells it to a retailer, or makes engine fuel in New Zealand.

If engine fuel is mixed with something else, it is still the same type of fuel. For example, if motor spirit is mixed with something else, it is still motor spirit.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM419247.

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Part 11Local authorities fuel tax

181Interpretation

  1. In this Part—

    component authority means a territorial authority

      component district means the district of a component authority

        distribution authority means the territorial authority in each tax area whose name is for the time being distinguished by the letter D in that part of the second column of Schedule 7 which relates to that tax area

          engine fuel has the meaning given by section 1B of the Energy (Fuels, Levies, and References) Act 1989

            specified engine fuel—

            1. means,—
              1. if no Order in Council is in force under subparagraph (ii), engine fuel specified in the Excise and Excise-equivalent Duties Table (as defined in section 5(1) of the Customs and Excise Act 2018) as a type of—
                1. motor spirit; or
                  1. diesel (including blends of diesel and kerosene); or
                    1. biodiesel; or
                      1. ethyl alcohol specified under the heading Fuels in Part A or B of the Excise and Excise-equivalent Duties Table (as so defined); or
                      2. that part of engine fuel specified in the Excise and Excise-equivalent Duties Table (as so defined) and prescribed by an Order in Council made under section 199A; but
                      3. excludes—
                        1. 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
                          1. 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
                            1. engine fuel used in the manufacture of refined petroleum products at any refinery

                            tax area means a tax area under this Part

                              wholesale distributor means a person who, whether exclusively or not,—

                              1. engages in the sale of engine fuel by wholesale; or
                                1. sells engine fuel to a retailer; or
                                  1. manufactures or produces engine fuel within New Zealand.

                                  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.

                                  Compare
                                  Notes
                                  • Section 181: replaced, on , by section 2 of the Local Government Amendment Act (No 3) 1977 (1977 No 122).
                                  • Section 181(1) component authority: replaced, on , by section 18 of the Local Government Amendment Act 1992 (1992 No 42).
                                  • Section 181(1) component district: replaced, on , by section 18 of the Local Government Amendment Act 1992 (1992 No 42).
                                  • Section 181(1) distribution authority: replaced, on , by section 18 of the Local Government Amendment Act 1992 (1992 No 42).
                                  • Section 181(1) engine fuel: inserted, on , by section 5(1) of the Local Government Act 1974 Amendment Act 2008 (2008 No 63).
                                  • Section 181(1) petroleum: repealed, on , by section 5(2) of the Local Government Act 1974 Amendment Act 2008 (2008 No 63).
                                  • Section 181(1) specified engine fuel: inserted, on , by section 5(1) of the Local Government Act 1974 Amendment Act 2008 (2008 No 63).
                                  • Section 181(1) specified engine fuel paragraph (a): replaced, on , by section 11(4) of the Customs and Excise Amendment Act 2009 (2009 No 61).
                                  • Section 181(1) specified engine fuel paragraph (a)(i): amended, on , by section 443(3) of the Customs and Excise Act 2018 (2018 No 4).
                                  • Section 181(1) wholesale distributor: replaced, on , by section 5(3) of the Local Government Act 1974 Amendment Act 2008 (2008 No 63).
                                  • Section 181(2): inserted, on , by section 5(4) of the Local Government Act 1974 Amendment Act 2008 (2008 No 63).