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Local Government Act 1974

Local authorities fuel tax

182: Application of this Part

You could also call this:

"When fuel tax applies in New Zealand and when it doesn't"

Illustration for Local Government Act 1974

The Governor-General can decide if a fuel tax is collected by the Crown. You pay this tax when you buy certain engine fuel in New Zealand. You do not pay this tax if you buy the fuel in the Chatham Islands or if a wholesale distributor sells it to be used there. If the Governor-General makes an order about this, it is secondary legislation, which has its own publication requirements, as explained in Part 3 of the Legislation Act 2019.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM419265.

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Part 11Local authorities fuel tax

182Application of this Part

  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. This Part shall not apply in the Chatham Islands, or to specified engine fuel sold, or agreed to be sold, or disposed of, for delivery within the Chatham Islands or used there by any wholesale distributor.

  3. An order under this section is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

Notes
  • Section 182(1): replaced, on , by section 6(1) of the Local Government Act 1974 Amendment Act 2008 (2008 No 63).
  • Section 182(2): amended, on , by section 6(2) of the Local Government Act 1974 Amendment Act 2008 (2008 No 63).
  • Section 182(3): inserted, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).