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Stan Semenoff Logging Ltd v New Zealand Transport Agency [2019] NZDC 11168

Published 27 August 2019

Road user charges — appeal against assessment — Road User Charges Act 2012, ss 7, 9, 55, 68 & 89 — Road User Charges Regulations 2012 — Freight Lines Limited v New Zealand Transport Agency [2015] NZDC 20601— T D Haulage v Director of Land Transport Safety High Court Hamilton CIV-2006-419-001312. The appellant sought to have a road user charges assessment overturned, having been found liable for $532,878.96 under s 55 of the Road User Charges Act 2012 (the Act). The appeal was brought under s 68 of the Act which provides the District Court with the authority to determine whether the notice issued by the Road User Charges (RUC) Collector was appropriate. The appellant submitted the appropriate sum was $135,365.14, which it reached by determining the cost difference between the weight licenced for and the actual weight of the individual trips. In determining the sum of $532,878.96, a specialist RUC assessor found that of the 17,200 loads he assessed, sixty eight per cent were overweight, equating to 11,690 trips. The Judge, having considered prior case law, found the appellant's submission inappropriate because it would have had to pay almost $400,000 less than other compliant operators. For that reason, the appeal was dismissed with costs on a 2B basis. Judgment Date: 17 June 2019.

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