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Local Government Act 1974

Local authorities fuel tax - Collection of tax

190: Assessment of tax

You could also call this:

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

Illustration for Local Government Act 1974

When you are dealing with tax, the person in charge can use the monthly return as proof of the tax details. They can then assess the local authorities fuel tax based on this return, as stated in section 189. The principal administrative officer makes this assessment.

The Auditor-General has the power to check the records of companies that sell fuel to local authorities. This power is the same as the one they have under the Public Audit Act 2001.

After checking these records, the Auditor-General can ask the principal administrative officer to make an assessment or change an existing one. The principal administrative officer must do what the Auditor-General asks.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM419289.

Topics:
Money and consumer rights > TaxesGovernment and voting > Local councils
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189: Returns by wholesale distributors, or

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

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191: Assessment presumed to be correct, or

"You must pay the tax amount stated, unless you can prove it's incorrect."

Part 11Local authorities fuel tax
Collection of tax

190Assessment of tax

  1. The monthly return under section 189 may be accepted by the principal administrative officer as sufficient proof of the matters set forth in them, and the local authorities fuel tax may be assessed by the principal administrative officer accordingly.

  2. For the purposes of this Part, the Auditor-General has, in respect of the records of wholesale distributors relating to specified engine fuel sold, agreed to be sold, disposed of, delivered, or used by the local authority, the same powers as it has under the Public Audit Act 2001.

  3. After any such inspection or examination as aforesaid, the Auditor-General may require the principal administrative officer of the distribution authority of any tax area in which a local authorities fuel tax is in force to make any assessment or amended assessment for the purpose of this Part, and it shall be the duty of the principal administrative officer to comply with that requirement.

Notes
  • Section 190: replaced, on , by section 2 of the Local Government Amendment Act (No 3) 1977 (1977 No 122).
  • Section 190(1): amended, on , by section 9(1) of the Local Government Act 1974 Amendment Act 2008 (2008 No 63).
  • Section 190(1): amended, on , pursuant to section 2(2) of the Local Government Amendment Act 1980 (1980 No 82).
  • Section 190(2): replaced, on , by section 46 of the Public Audit Act 2001 (2001 No 10).
  • Section 190(2): amended, on , by section 9(2) of the Local Government Act 1974 Amendment Act 2008 (2008 No 63).
  • Section 190(3): amended, on , by section 9(1) of the Local Government Act 1974 Amendment Act 2008 (2008 No 63).
  • Section 190(3): amended, on , pursuant to section 52 of the Public Audit Act 2001 (2001 No 10).
  • Section 190(3): amended, on , pursuant to section 2(2) of the Local Government Amendment Act 1980 (1980 No 82).