The distribution authority has some jobs to do. You can think of it like a team that helps with the fuel tax in your area. The authority's jobs include convening meetings when needed, as outlined in section 186, to discuss important matters. The authority also collects and distributes the tax money within the area, following the rules in section 198. It provides administrative help, like handling paperwork and accounts, to make sure everything runs smoothly.

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This page was last updated on 10 September 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM419283.

Topics:

Government and voting > Local councilsMoney and consumer rights > Taxes

187: Notice of alteration of tax, or

"Telling people about changes to tax rates"

189: Returns by wholesale distributors, or

"Wholesale distributors must send monthly reports on fuel sales to the council."

Part 11Local authorities fuel tax

188Functions of distribution authority

The functions of a distribution authority shall be—
of its own motion or at the request of 2 or more component authorities of the tax area, to convene such meetings as may be required for the purposes of section 186:
to collect and distribute the proceeds of the tax within the tax area in accordance with section 198:
to provide such administrative, secretarial, and accounting services as are necessary for the purpose of this section.

Notes

Section 188: replaced, on 1 April 1978, by section 2 of the Local Government Amendment Act (No 3) 1977 (1977 No 122).
Section 188 proviso: repealed, on 1 July 1992, by section 21 of the Local Government Amendment Act 1992 (1992 No 42).