Part 4Provisions relating to recognition, territorial authorities, administration, and enforcement
Payment of statutory debt
216Waiver of penalty
The chief executive may waive the payment of all or any part of the penalty added to the debt under section 215 if he or she is satisfied that the failure or refusal of a person to pay all or any part of a statutory debt was a result of a genuine dispute between the person and the Ministry as to either or both of the following:
- the person’s liability to pay the debt:
- the amount of the debt.
The chief executive may also waive the payment of all or any part of the penalty if he or she is satisfied that there is some other good reason for waiving payment.
In any action for the recovery of a statutory debt, the court may waive the payment of all or any part of the penalty added to the debt under section 215 if the court is satisfied that the failure or refusal of a person to pay all or any part of a statutory debt was a result of a genuine dispute between the person and the Ministry as to either or both of the following:
- the person’s liability to pay the debt:
- the amount of the debt.


