When you get an assessment from the principal administrative officer, you have to pay the tax they say you owe, unless you can prove it is wrong. You can do this by appealing under section 192 or by going to court. If you go to court or appeal, you might be able to show that you owe a different amount of tax, or that you do not owe any tax at all.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

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=DLM419292.

Topics:

Money and consumer rights > Taxes

190: Assessment of tax, or

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

192: Appeal against assessment, or

"Challenging a tax decision: how to appeal if you disagree with your tax assessment"

Part 11Local authorities fuel tax
Collection of tax

191Assessment presumed to be correct

Every assessment made by the principal administrative officer under this Part shall be taken to be correct, and the tax shall be payable accordingly, unless, on an appeal under section 192 or in proceedings taken under this Act in a court of competent jurisdiction, a different amount is proved to be the tax payable on the specified engine fuel, or it is proved that no tax is payable, as the case may be.

Notes

Section 191: replaced, on 1 April 1978, by section 2 of the Local Government Amendment Act (No 3) 1977 (1977 No 122).
Section 191: amended, on 1 October 2008, by section 10 of the Local Government Act 1974 Amendment Act 2008 (2008 No 63).
Section 191: amended, on 19 January 1981, pursuant to section 2(2) of the Local Government Amendment Act 1980 (1980 No 82).