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Local Government Act 1974

Local authorities fuel tax - Collection of tax

189: Returns by wholesale distributors

You could also call this:

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

Illustration for Local Government Act 1974

If you are a wholesale distributor, you must send a monthly return to the principal administrative officer of the distribution authority. You have 28 days after the end of each accounting month to do this. In your monthly return, you need to include the quantity of each class of specified engine fuel you delivered or used within the tax area during that accounting month.

You also need to include the amount of local authorities fuel tax payable on each quantity of fuel. Additionally, you may need to provide other particulars as prescribed.

If you fail to send your monthly return, you commit an offence against the Local Government Act 1974, as stated in section 185.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM419287.

Topics:
Government and voting > Local councilsBusiness > Industry rules
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188: Functions of distribution authority, or

"What the distribution authority is responsible for doing in your area"

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190: Assessment of tax, or

"How the government checks and decides on fuel tax for local authorities"

Part 11Local authorities fuel tax
Collection of tax

189Returns by wholesale distributors

  1. Within 28 days after the end of each accounting month within the meaning of the Motor Spirits Duty Act 1961, every wholesale distributor shall send to the principal administrative officer of the distribution authority of every tax area in which a local authorities fuel tax is for the time being in force a return (hereafter referred to as the monthly return) in the prescribed form setting forth—

  2. the quantity of each class of specified engine fuel delivered within the tax area by him or on his behalf pursuant to any sale, agreement to sell, or disposition to which section 185 applies, or used by him within the tax area, during that accounting month; and
    1. the amount of local authorities fuel tax payable on each such quantity; and
      1. such other particulars (if any) as may be prescribed.

        1. Every wholesale distributor who fails to send to any such principal administrative officer as aforesaid any monthly return required by this section commits an offence against this Act.

        Notes
        • Section 189: replaced, on , by section 2 of the Local Government Amendment Act (No 3) 1977 (1977 No 122).
        • Section 189(1): amended, on , by section 8(1) of the Local Government Act 1974 Amendment Act 2008 (2008 No 63).
        • Section 189(1): amended, on , pursuant to section 2(2) of the Local Government Amendment Act 1980 (1980 No 82).
        • Section 189(1)(a): amended, on , by section 8(2) of the Local Government Act 1974 Amendment Act 2008 (2008 No 63).
        • Section 189(1)(b): amended, on , by section 8(1) of the Local Government Act 1974 Amendment Act 2008 (2008 No 63).