Plain language law

New Zealand law explained for everyone

Biosecurity Act 1993

Administrative provisions - Recovery of costs

141B: Compliance audits for Director-General's levy

You could also call this:

"Checking people pay the right amount of levy to the government"

The Minister can ask for an audit of people who collect or pay a levy when a special order is in place under section 137 or section 140AA. You might wonder who can do this audit - it can be one or more auditors appointed by the Minister. The Minister can also ask for an audit if there is a dispute and an arbitrator has been appointed.

When the Minister appoints an auditor, the person must be a qualified auditor, which means they meet the requirements of section 35 of the Financial Reporting Act 2013. You cannot be an auditor if you work for the Director-General or for someone who collects or pays the levy. The auditor gets paid by the Director-General, and the amount is decided in the levy order.

For the purposes of sections 141C and 141D, an auditor is someone who has been appointed under this part of the law. The Minister can appoint an auditor to check the affairs of people who collect or pay the levy. The auditor's job is to make sure everything is in order.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM316384.

Topics:
Environment and resources > Farming and fishingBusiness > Industry rules
Previous

141A: Orders to provide for records to be kept for Director-General's levy, or

"Rules for keeping records to check the Director-General's levy is paid correctly"

Next

141C: Purpose of compliance audits for Director-General's levy, or

"Checking people are paying the right amount of levy and keeping correct records"

Part 6Administrative provisions
Recovery of costs

141BCompliance audits for Director-General's levy

  1. While an order under section 137 or 140AA is in force, the Minister may, at the request of the Director-General, appoint 1 or more auditors to conduct an audit of the affairs of all or any of the following:

  2. some or all of the persons responsible for collecting the levy:
    1. some or all of the persons responsible for paying the levy.

      1. While an order under section 137 or 140AA is in force, the Minister may, if an arbitrator has been appointed to resolve a dispute, appoint an auditor to conduct an audit of all or any of the persons involved in the dispute.

      2. No person is qualified for appointment as an auditor unless the person is a qualified auditor (within the meaning of section 35 of the Financial Reporting Act 2013).

      3. No officer or employee of any of the following persons or organisations may be appointed an auditor:

      4. the Director-General:
        1. any person responsible for collecting the levy under the order concerned:
          1. any person responsible for paying the levy under the order concerned.

            1. Every person appointed as an auditor is entitled to remuneration (paid by the Director-General) as provided in the relevant levy order.

            2. For the purposes of sections 141C and 141D, auditor means a person for the time being appointed under subsection (1) or subsection (2).

            Notes
            • Section 141B: inserted, on , by section 95 of the Biosecurity Amendment Act 1997 (1997 No 89).
            • Section 141B(1): amended, on , by section 9 of the Biosecurity Amendment Act (No 2) 2015 (2015 No 56).
            • Section 141B(2): amended, on , by section 9 of the Biosecurity Amendment Act (No 2) 2015 (2015 No 56).
            • Section 141B(3): replaced, on , by section 126 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).