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Local Government Act 1974

Local authorities fuel tax - Application of proceeds of tax

197: Transfer by distribution authority of authorised cost of services

You could also call this:

"Councils can move fuel tax money to their main account to cover costs, with the Auditor-General making final decisions if there's a dispute."

Illustration for Local Government Act 1974

The distribution authority of any tax area can move money from the Local Authorities Fuel Tax Account to its general revenues. You need to know this is for costs and expenses related to collecting and managing the local authorities fuel tax. The authority can also take a reasonable amount for the work it does to administer this.

If there is a dispute about the amount of money moved, the Auditor-General will make the final decision. The Auditor-General's decision will settle the matter. You can find more information about the Auditor-General's role in the Public Audit Act 2001.

The distribution authority is not allowed to move money from the Local Authorities Fuel Tax Account to any other account, except as stated in this Part of the law. This rule helps keep the money separate and used for its intended purpose, as outlined in the Local Government Act 1974 Amendment Act 2008.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM419406.

Topics:
Government and voting > Local councilsMoney and consumer rights > Taxes
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Part 11Local authorities fuel tax
Application of proceeds of tax

197Transfer by distribution authority of authorised cost of services

  1. The distribution authority of any tax area may from time to time transfer to its general revenues from the Local Authorities Fuel Tax Account all reasonable costs and expenses incurred by it in or about the levying, collection, recovery, application, and distribution of any local authorities fuel tax in the tax area, and a reasonable remuneration for clerical and other work done in the administration of this Part within the tax area.

  2. If any dispute arises as to any amount transferred under subsection (1), or to be transferred or otherwise in relation thereto, it shall be decided by the Auditor-General, whose decision shall be final.

  3. Except as provided in this Part, it shall not be lawful for the distribution authority to transfer any money from the Local Authorities Fuel Tax Account to any other account.

Notes
  • Section 197: replaced, on , by section 22 of the Local Government Amendment Act 1992 (1992 No 42).
  • Section 197(1): amended, on , by section 15(1) of the Local Government Act 1974 Amendment Act 2008 (2008 No 63).
  • Section 197(1): amended, on , by section 15(2) of the Local Government Act 1974 Amendment Act 2008 (2008 No 63).
  • Section 197(2): amended, on , pursuant to section 52 of the Public Audit Act 2001 (2001 No 10).
  • Section 197(3): amended, on , by section 15(1) of the Local Government Act 1974 Amendment Act 2008 (2008 No 63).