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Local Government Act 1974

Local authorities fuel tax - Application of proceeds of tax

200: Regulations in respect of local authorities fuel tax

You could also call this:

"Rules about fuel tax for local councils"

Illustration for Local Government Act 1974

The government can make rules about fuel tax for local authorities. You can find more information about how they make these rules in section 723. These rules can include things like what forms people need to fill out, what information they need to keep track of, and how to make sure everyone follows the rules.

The government can also make rules about what information people need to give them, like returns or accounts, and what records they need to keep. They can make rules about anything that is necessary to make this part of the law work properly.

Rules made for this purpose are called secondary legislation, which you can learn more about in Part 3 of the Legislation Act 2019.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM419419.

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

200Regulations in respect of local authorities fuel tax

  1. Without limiting the power to make regulations conferred by section 723, regulations may be made under that section for all or any of the following purposes:

  2. prescribing such forms, returns, and notices as may be necessary for any purpose under this Part:
    1. prescribing matters to be included in any returns to be made or accounts or records to be kept by wholesale distributors or other persons for any purpose under this Part:
      1. providing for such matters as are contemplated by or necessary for giving full effect to the provisions of this Part and for its due administration.

        1. Regulations made for the purpose of this section are secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

        Notes
        • Section 200: inserted, on , by section 2 of the Local Government Amendment Act (No 3) 1977 (1977 No 122).
        • Section 200 heading: amended, on , by section 18 of the Local Government Act 1974 Amendment Act 2008 (2008 No 63).
        • Section 200(1): amended, on , by section 8(1) of the Local Government Amendment Act 1979 (1979 No 59).
        • Section 200(2): inserted, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).