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Civil Aviation Act 2023

Regulations and miscellaneous provisions - Regulations - Levies

420: Other provisions relating to levies

You could also call this:

"Rules about how levies are collected and used in aviation"

When a levy is imposed under section 418, it must be used for the purposes described in that section. You need to know that the levy can be used for any or all of those purposes. The levy is imposed for specific reasons, and it must be applied to those reasons.

Regulations made under section 418 can specify who has to pay the levy, known as levy payers, and where the levy must be paid. These regulations can also decide when the levy is payable, either by setting a date or by letting the CAA choose the date. You will have to make returns and keep records if you are a levy payer.

The regulations can also require you to follow certain conditions when making returns, and they can set conditions for auditing your records. In some cases, you might be able to get a refund or have your levy waived, either in full or in part, depending on the circumstances.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS50064.

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419: Basis on which levies may be imposed, or

"How the government decides who pays what for aviation fees"

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421: Director may audit levy returns, or

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Part 10Regulations and miscellaneous provisions
Regulations: Levies

420Other provisions relating to levies

  1. A levy imposed under section 418 must be applied for any or all of the purposes described in section 418(1) for which the levy was imposed.

  2. Regulations made under section 418 may—

  3. specify—
    1. the persons who are liable to pay the levy (levy payers); and
      1. the place at which the levy is payable:
      2. either—
        1. prescribe a date by which, or the occurrence of an event on or after which, any levy is payable; or
          1. authorise the CAA to fix the date by which the levy is payable:
          2. require levy payers—
            1. to make returns; and
              1. to maintain records relating to returns of a levy imposed under section 418:
              2. prescribe conditions relating to levy payers making returns:
                1. prescribe conditions for the purpose of auditing records relating to levy returns under section 421:
                  1. provide for the refund or waiver of any levy in whole or in part, in any specified case or class of cases.

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