Regional fuel tax – refunds online

General

The Terms and Conditions form the agreement between you as a User and the NZ Transport Agency for the use of Refunds Online. You will be deemed to have accepted this Agreement when you indicate your acceptance on the Refunds Online application, and the agreement shall then commence.

You agree that on each occasion you access Refunds Online (i.e. RFT Customer Registration, Asset Maintenance and RFT Rebate Claims) these Terms and Conditions shall apply.

Please read these Terms and Conditions carefully.

While we will endeavour to ensure that Refunds Online is a secure system within which you can complete Regional Fuel Tax rebate claims via the Internet, it is important that you know your rights and obligations, as you also need to take responsibility for your own PC anti-virus measures and security precautions to prevent unauthorised use of and access to Refunds Online.

1. This Agreement is between you and NZ Transport Agency (“the Transport Agency”).

2. The Agreement contains defined terms. You can identify a defined term by the use of a capital letter (for example, “Bureau”). You can find all the definitions at the end of the Agreement. Also in this Agreement:

  • ‘we’ means the Transport Agency, and ‘our’ and ‘us’ have corresponding meanings, and 
  • ‘you’ means the User of the Refunds Online system.

3. Under this Agreement, you may:

  • create a Refunds Online User account
  • register RFT Rebate Customers
  • maintain a list of Customer assets i.e. vehicles, vessels, bulk fuel tanks
  • submit RFT Rebate Claims
  •  view of summary information for claims you have submitted.

4. We may amend this Agreement at any time and we will publish information about the amendment on the Transport Agency website at least 30 days before the amendment takes effect. In addition, if we materially amend this Agreement in a way that we believe may affect you, we’ll notify you by email to the email address you have provided to us at least 30 days before the amendment takes effect.

5. You must at all times keep access to the Refunds Online secure. If you do not, you may be liable for any consequential loss suffered by the Transport Agency as a result of a security breach. The Transport Agency will have the final right to determine what a security breach is.

6. This agreement shall be governed by New Zealand law.

Warranty

7. The Transport Agency does not warrant that Refunds Online will be uninterrupted nor that the website and its server are free of computer viruses or other harmful mechanisms.

Liability

8. In any event, under no circumstance will the Transport Agency, or its employees or agents, be liable to you in contract, tort (including negligence or (to the extent permitted by law) breach of statutory duty) or otherwise for loss (either direct or indirect) of profits, business or anticipated savings or for any indirect or consequential loss whatsoever arising from the use of Refunds Online.

Privacy rights

9. Any personal information you provide when you become a User of Refunds Online, such as your or the Customer’s name, email address, phone number, will be held by the Transport Agency within Refunds Online. It will be used only use it for the purpose for which it was given, and treated in accordance with the Privacy Act 2020. Collection of this information is authorised by section 35ZC of the Land Transport Management Act 2003 and the Land Transport Management (Regional Fuel Tax) Regulations 2018.  If you do not provide this information you will be unable to submit, and the Transport Agency process your rebate claim(s).

10. You are responsible for the accuracy and completeness of all information submitted by you, whether relating to you as a User or to any Customer for whom you are authorised to act, and any Claims you or they make.

11. You are responsible for ensuring that your User information and the information relating to any Customer for whom you act or are engaged by, is kept current and up to date when using Refunds Online.

12. You may view the information which you have provided to us from Refunds Online at any time by accessing the site; however, you must not access information that is not related to you or Customers for whom you are not authorised to act. If you consider any of this information is not accurate you may request correction by contacting the Transport Agency at: RFTAssessments@nzta.govt.nz

13. The information provided to us is for the purpose of allowing you access to the Refunds Online system as a private individual or as an employee or representative of an organisation. You are entitled to access and request the correction of any readily retrievable personal information held about you by the Transport Agency.  You can do so by writing to us at Private Bag 11777, Palmerston North 4442 or by emailing us at info@nzta.govt.nz

General terms (assignment, termination, other)

14. Assignment: The Transport Agency may assign its rights and obligations under this agreement by giving you 30 days written notice of its intention. You may not assign your rights and obligations under this agreement.

15. Termination: The Transport Agency may terminate this agreement:

  • by giving you not less than 30 days prior written notice of termination to the email address you provide with your user profile. Upon the expiration of the notice, this agreement will be at an end; or
  • immediately by notice to the email address you provide as part of your registration, if you breach these Terms and Conditions, or if we at our sole discretion deem your behaviour to be unacceptable.

Termination will not release either party in respect of prior breaches and obligations for moneys payable for the period up to termination.

16. You may terminate this agreement by giving us not less than 30 days prior written notice, and your right to use Refunds Online by notifying us by mail or email through the website.

17. If you fail to observe all clauses or any part of this Agreement, then you shall be liable for any loss suffered by the Transport Agency as a direct result of the breach of Agreement.

18. You acknowledge that the Transport Agency may make enquiries of you, or a Customer as deemed necessary with respect to your obligations.

19. You must notify the Transport Agency immediately if you become aware that improper access has been obtained to Refunds Online through your access, or if your security has been compromised in any way.

20. General Terms of Usage for Refunds Online

  • You are responsible for all Internet access charges via your nominated Internet Service Provider (ISP).
  • You agree not to disclose the information supplied through Refunds Online to any other party without written consent from the Transport Agency, or with express consent of the Customer where you are acting on behalf of a Customer.
  • You agree not to use your access rights for harvesting or reconfiguring the data on Refunds Online or recombining the data with data from any other system, either by manual means or by means of any automated process, bot, programme or malware.

RFT Rebates

Who is entitled to a rebate

21. A rebate may be granted for regional fuel tax to a Customer who:

  • has paid for fuel in an RFT region (during the period of the regional fuel tax scheme), and
  • the fuel was used for commercial purpose, or government or charitable organisations, and
  • the fuel was not used in a vehicle on the road, and
  • the fuel was used for an eligible use.

22. More information around eligibility to claim a refund can be found on our website

23. More information about the claim process and how the system works can be found in the quick start guide [PDF, 99 KB]

Your user account

24. To create your User account you need to log in with a RealMe® username and password.

25. We will keep a record of your name and contact details (i.e. email address and phone number(s)) as provided by you, for contact and identity verification purposes.

26. You are responsible for notifying us of any changes to your name and contact details.

27. The Transport Agency reserves the right to suspend your User account if we find evidence of misuse or fraudulent activity.

Customer information

28. The Customer (including where a Bureau is submitting the rebate claim on behalf of that Customer) must first have been registered in the Refunds Online system.

29. You may register yourself as an RFT Rebate Customer or register someone else as an RFT Rebate Customer if you have current authority to act on their behalf.

30. We reserve the right to approve or decline a Customer registration. We will email notification of the registration decision to the email address you have provided for this purpose. If declined, we will notify you of the reason for the decision.

31. If you are acting on behalf of a Customer and they withdraw their authority for you to do so, you must notify the Transport Agency immediately.

32. You are responsible for providing the Transport Agency with accurate and complete information about a Customer, their business and their assets (i.e. vehicles, vessels and bulk fuel tanks).

33. You are responsible for notifying the Transport Agency of any changes to any information held about a Customer and their business.

34. You can keep a Customer’s Asset information up to date through the Refunds Online system.

35. If you request a change the Customer’s bank account, we reserve the right to contact the Customer to verify their nominated bank account.

36. Notification of any changes to Customer information can be made by contacting us by email at RFTassessments@nzta.govt.nz

Submitting claims

37. We reserve the right to approve, reject or decline any RFT Rebate claim.

38. If a rebate claim is declined, we will notify you by email of the reason for the decision. The date of the email is deemed to be the date of decision of the claim outcome.

39. If a rebate claim is approved, we will email the Customer a buyer created invoice, notifying the Customer of the rebate details. The date of the buyer created invoice is deemed to be the date of approval decision.

40. You must provide evidence of all fuel purchases claimed and have records to support the fuel usage in vehicles, vessels and machinery that you are claiming. All evidence and records used to support a claim are required to be retained for a minimum of seven years from the date of claim submission.

41. If you have:

  • zero-rated GST fuel purchases to submit in respect of a claim; or
  • the Customer’s GST registration status has changed during the claim period;

you must not proceed with claim submission and instead contact the Transport Agency about how to submit the claim.

Claim assessment

42. The Transport Agency may audit claims for accuracy, completeness, authenticity and eligibility.

43. We reserve the right to reject a claim if it is found to be inaccurate or incomplete. We will notify you by email of the reason for rejection. A rejected claim may be resubmitted correctly and reconsidered.

44. Assessment will result in an outcome of approved, rejected or declined.

45. We reserve the right to request and inspect Customer records that relate to an RFT Rebate claim.

Payment

46. All rebates are paid in New Zealand currency and are inclusive of GST except where indicated.

47. Any rebate amount granted will be paid directly into the bank account nominated by the Customer and confirmed within seven Working Days of the date of approval.

Review of decision

48. A Customer, or a Bureau, may apply for an internal review of a Transport Agency decision to:

  • refuse a rebate claim
  • approve a lesser rebate amount than claimed
  • decline a request to become an exempt user of fuel.

49. A request for a review of decision must be received by NZ Transport Agency within 40 Working Days of notice of the decision. The request must contain the Customer’s reason for the request and any evidence to support it. The request must be emailed to RFT.reviews@nzta.govt.nz

50. We will notify you of the outcome of the review. If you are dissatisfied with the outcome you may file an appeal through the District Court.

Legal obligations and consequences of breaching them

51. As a Customer acting as a private individual on your own behalf, you have a legal obligation to:

  • keep records to support your RFT Rebate claims; and
  • make true and correct statements regarding all information you provide relating to your RFT Rebate claims.

As a User, you have a legal obligation to ensure that the information you provide regarding the Customer and their RFT Rebate claims is true and correct and that the Customer has records to support their RFT Rebate claims.

52. Under Section 65ZI of the Land Transport Act Management 2003 (the Act) , you commit an offence if you knowingly or recklessly refuse or fail to keep accounts or records required to be kept by any person for any purpose under subpart 3 of the Act; or make a false or misleading statement in an application under section 65ZC of the Act for an RFT Rebate.

53. A person who commits an offence against section 65ZI(1) of the Act is liable on conviction:

  • in the case of an individual, to a fine not exceeding $15,000
  • in the case of a person or an organisation other than an individual, to a fine not exceeding $75,000.

NZ Transport Agency website terms of use

Read the general terms for using the Transport Agency website that accompany this Agreement

Definitions

Term Description
Asset A vehicle, vessel, bulk fuel tank or item of machinery that uses fuel subject to a fuel tax or duty.
Agreement

The agreement between you and us, comprises these Rebates Online Terms and Conditions.

Bureau

An organisation or individual that provides RFT Rebate claim management services on behalf of a Customer and receives a commission for doing so, and with whom the Transport Agency has entered into a Service Standard Agreement.

Customer A person or organisation who may be eligible for an RFT Rebate.
User An individual or Bureau with a personal User Account to access Refunds Online. A User may access the Refunds Online on their own behalf or on behalf of a Customer.
Refunds Online An online system through which the public can submit RFT Rebate claims.
RFT Regional Fuel Tax
RFT Rebate The legislated term to describe the amount returned to an RFT Customer for fuel purchased for a commercial activity that has had Regional Fuel Tax paid on it but was used in an way that is exempt from Regional Fuel Tax.
RealMe® A proof-of-identity service developed by the Government and currently marketed by New Zealand Post to deal with utilities and applications developed by government agencies online.
Service Standard Agreement An agreement between the Transport Agency and a Bureau that formalises the quality management system with which they must comply.
Working Day A day when most businesses are open for business in New Zealand. It excludes Saturday, Sunday and public holidays.