The problem gambling levy is not a tax or a duty. You need to know that the rules for collecting and recovering duties, as outlined in the Gaming Duties Act 1971 and the Tax Administration Act 1994, also apply to the levy. If someone does not pay the levy, the amount owed can be recovered in court as a debt owed to the government.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM210267.
The problem gambling levy is neither a tax nor a duty.
The powers of collection, recovery, and enforcement in the Gaming Duties Act 1971 and the Tax Administration Act 1994 apply to the levy as if it were a duty.
An amount of unpaid levy is recoverable in a court of competent jurisdiction as a debt due to the Crown.
