Proposed amendments to Schedule 2 of the Heavy Engineering Research Levy Act 1978
22 January 2021, 10am
The Heavy Engineering Research Levy (“the levy”) provides revenue to the Heavy Engineering Research Association (HERA), to promote and conduct the research and other scientific work into, or relating to, the heavy engineering industry.
Published: 18 Dec 2020
This document seeks input on how the proposed changes to impose the Heavy Engineering Research Levy on four prefabricated steel and iron items will affect businesses.
The Heavy Engineering Research Levy Act 1978 (“the Act”) authorises the imposition of the levy on “persons engaged in heavy engineering manufacture and related industries to provide funds for research into heavy engineering.”
The current proposal concerns Schedule 2 of the Act, which prescribes the levied steel and iron items and a levy rate of no more than $20 for each tonne. The proposed changes would allow Heavy Engineering Research Levy collection on the following Tariff items:
These Tariff items fall under Tariff category 73.08:
- 73.08: Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, or iron or steel.
The four Tariff item numbers specify subcategories of goods within that grouping:
- 73.08.10.00 00H: Bridges and bridge sections
- 73.08.90.90 10C: Other – Channels, joists, girders, beams and columns
- 73.08.90.90 15D: Other – Tubes and the like, prepared for use in structures
- 73.08.90.90 29D: Other – Other.
In this consultation document, MBIE is seeking comments on how these changes may affect the heavy engineering and related industries.
Submissions on the proposed amendment were received through written feedback from Eastbridge Limited and Steel Construction New Zealand.
Last updated: 05 February 2021