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Local Government Act 1974

Local authorities fuel tax - Application of proceeds of tax

199: Effect on agreements of imposition or alteration of tax

You could also call this:

"How tax changes affect agreements to sell fuel"

Illustration for Local Government Act 1974

When you enter into an agreement to sell specified engine fuel, a certain rule applies. This rule is from the Customs Act 1966, and it talks about something called duty. In your case, the local authorities fuel tax is like the duty. If the tax is imposed or changed, it affects your agreement. You can find more information about this rule in section 159 of the Customs Act 1966, which applies to your situation with some necessary modifications.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM419417.

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Part 11Local authorities fuel tax
Application of proceeds of tax

199Effect on agreements of imposition or alteration of tax

  1. For the purposes of this Act, section 159 of the Customs Act 1966, so far as it is applicable and with all necessary modifications, shall apply to agreements for the sale of specified engine fuel as if the local authorities fuel tax were duty within the meaning of that Act, and as if the imposition or alteration of the tax were an alteration to which that section applies.

Notes
  • Section 199: inserted, on , by section 2 of the Local Government Amendment Act (No 3) 1977 (1977 No 122).
  • Section 199: amended, on , by section 16(1) of the Local Government Act 1974 Amendment Act 2008 (2008 No 63).
  • Section 199: amended, on , by section 16(2) of the Local Government Act 1974 Amendment Act 2008 (2008 No 63).