If you look at a regional petrol tax assessment, it is presumed to be correct. This means that the assessment is assumed to be right unless someone proves it is wrong. You can find more information about changes to this rule in the Local Government Amendment Act (No 2) 1995, which repealed this section on 1 February 1996.

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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=DLM419450.

Topics:

Money and consumer rights > TaxesGovernment and voting > Local councils

200H: Assessment of tax, or

"How tax on petrol is worked out"

200J: Appeal against assessment, or

"You can't appeal against a regional petrol tax assessment anymore."

Part 11ARegional petrol tax

200IAssessment presumed to be correct (Repealed)

Notes

Section 200I: repealed, on 1 February 1996, by section 4(1) of the Local Government Amendment Act (No 2) 1995 (1995 No 40).