2011/383

Education (Export Education Levy) Regulations 2011

Rt Hon Dame Sian Elias, Administrator of the Government

Order in Council

At Wellington this 31st day of October 2011
Present:Her Excellency the Administrator of the Government in Council

Pursuant to section 238H of the Education Act 1989, Her Excellency the Administrator of the Government, acting on the advice and with the consent of the Executive Council, and in accordance with a recommendation of the Minister for Tertiary Education made after consultation with providers (as defined in section 238D of the Education Act 1989), makes the following regulations.

Contents

1  Title
2  Commencement
3  Interpretation
4  Application of regulations
5  Export education levy imposed
6  Amount of levy
7  When levy payable
8  Who administers levy, and who it is payable to
9  Providers to supply information to administrator of levy
10  Revocation

Regulations

1  Title

These regulations are the Education (Export Education Levy) Regulations 2011.

2  Commencement

These regulations come into force on 1 January 2012.

3  Interpretation

In these regulations, unless the context otherwise requires,—
Act means the Education Act 1989
levy means an export education levy
provider has the meaning given to it in section 238D of the Act
year means a period of 12 months commencing on 1 January.

4  Application of regulations

In calculating the amount of levy payable under these regulations, no account may be taken of any tuition fees payable in respect of any period before 1 January 2012.

5  Export education levy imposed

(1) Every provider who receives tuition fees from international students in any year must pay a levy in respect of that year.

(2) Despite subclause (1), a provider is not required to pay a levy in respect of a particular year if every international student from whom the provider receives tuition fees in that year is either—
(a) a student who is sponsored by the New Zealand Aid Programme administered by the Ministry of Foreign Affairs and Trade; or
(b) a student whose study with the provider is carried on outside New Zealand.

6  Amount of levy

(1) The amount of levy payable in respect of any year by each provider who is required to pay the levy is the sum of the following:
(a) $185 (the flat fee component):
(b) 0.45% of the tuition fees (exclusive of goods and services tax) received by the provider from international students in respect of that year (the percentage component).

(2) The percentage component of the levy is not payable in respect of fees paid by any student referred to in regulation 5(2)(a) or (b).
(3) The amount of levy calculated under this regulation is exclusive of any goods and services tax that may be payable under the Goods and Services Tax Act 1985.

7  When levy payable

(1) The flat fee component of the levy in respect of any year is payable,—
(a) by schools, no later than 1 July of that year:
(b) by all other providers, no later than 31 May of that year.

(2) The percentage component of the levy in respect of any year is payable by schools as follows:
(a) for enrolments as at 1 March of that year, no later than 1 July of that year:
(b) for enrolments as at 1 July of that year, no later than 1 October of that year:
(c) for enrolments in that year that are not covered by paragraph (a) or (b), no later than 1 January of the following year.

(3) The percentage component of the levy in respect of any year is payable by all other providers as follows:
(a) for enrolments between 1 January and 30 April of that year (inclusive), no later than 30 May of that year:
(b) for enrolments between 1 May and 31 August of that year (inclusive), no later than 30 September of that year:
(c) for enrolments between 1 September and 31 December of that year (inclusive), no later than 16 February of the following year.

8  Who administers levy, and who it is payable to

(1) The Ministry of Education is the administrator of the levy.
(2) The levy is payable to the Ministry of Education.

9  Providers to supply information to administrator of levy

(1) Every provider that is a school must, as soon as practicable after a request by the Ministry of Education in respect of a particular year, advise the Ministry of—
(a) the number of international students enrolled at the school as at 1 March of that year, and the amount of tuition fees paid in respect of that year by each such student; and
(b) the number of international students enrolled at the school as at 1 July of that year, and the amount of tuition fees paid in respect of that year by each such student; and
(c) the number of international students enrolled at the school during that year who were not enrolled as at 1 March or 1 July of that year, and the amount of tuition fees paid in respect of that year by each such student.

(2) Every other provider must, as soon as practicable after a request by the Ministry of Education in respect of a particular year, advise the Ministry of—
(a) the number of international students enrolled with the provider between 1 January and 30 April (inclusive) of that year, and the amount of tuition fees paid in respect of that year by each such student; and
(b) the number of international students enrolled with the provider between 1 January and 31 August (inclusive) of that year, and the amount of tuition fees paid in respect of that year by each such student; and
(c) the number of international students enrolled with the provider between 1 January and 31 December (inclusive) of that year, and the amount of tuition fees paid in respect of that year by each such student.

10  Revocation

The Education (Export Education Levy) Regulations 2009 (SR 2009/358) are revoked.

Michael Webster,for Clerk of the Executive Council.

Explanatory note

This note is not part of the regulations, but is intended to indicate their general effect.
These regulations, which come into force on 1 January 2012, impose an export education levy payable in respect of any year from 1 January 2012 onwards. Previously, Education (Export Education Levy) Regulations applied only to any single academic year.
The levy is payable by all providers who receive tuition fees from international students, other than students who are sponsored by the New Zealand Aid Programme administered by the Ministry of Foreign Affairs and Trade or who study overseas. The levy in respect of a particular year comprises a flat fee of $185, plus 0.45% of the year's total tuition fees received from students. These amounts are the same as those that applied for the 2010 and 2011 academic years.
The levy is administered by the Ministry of Education.
These regulations also revoke the Education (Export Education Levy) Regulations 2009.

Issued under the authority of the Acts and Regulations Publication Act 1989.
Date of notification in Gazette: 3 November 2011.
These regulations are administered by the Ministry of Education.