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Biosecurity Act 1993

Government/industry agreement for readiness or response

100ZF: Compliance audits for levy

You could also call this:

"Checking people pay the right amount of levy"

When a readiness or response levy order is in force, you need to know what happens. The Minister can appoint an auditor if the payee asks them to. The auditor checks the affairs of people who collect or pay the levy. The auditor's job is to find out if people are paying the right amount of levy and if they are keeping proper records. You can find out what makes someone a qualified auditor by looking at section 35 of the Financial Reporting Act 2013.

If there is a dispute, the Minister can appoint an auditor to help resolve it. The auditor finds out the facts and reports back to the people involved and the Minister. Some people cannot be appointed as auditors, like officers or employees of the payee or people who collect or pay the levy. An auditor gets paid by the payee, and the amount is decided in the order.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM4758152.

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Part 5AGovernment/industry agreement for readiness or response

100ZFCompliance audits for levy

  1. This section applies while a readiness or response levy order is in force.

  2. If the payee requests the Minister to do so, the Minister may appoint 1 or more auditors to conduct an audit of the affairs of all or any of the following:

  3. 1 or more of the persons responsible for collecting the levy:
    1. 1 or more of the persons responsible for paying the levy.

      1. The purpose of the audit is to ascertain the following matters, to the extent to which they are relevant to the affairs being audited and to which it is practicable to ascertain them, and to report to the Minister on them:

      2. the extent to which persons responsible for paying the levy are doing and have done so:
        1. the extent to which appropriate amounts of the levy are being and have been paid:
          1. the extent to which appropriate amounts of the levy are being and have been collected:
            1. the extent to which appropriate amounts of the levy are being and have been paid over to the payee by the person collecting it:
              1. the extent to which accounts, statements, and records are being and have been kept:
                1. the extent to which the accounts, statements, and records kept are properly kept.

                  1. If an arbitrator has been appointed to resolve a dispute, the Minister may appoint an auditor to conduct an audit of all or any of the persons involved in the dispute.

                  2. The purpose of the audit is to ascertain the matters of fact that are in dispute, to the extent to which it is practicable to ascertain them, and report them to the arbitrator, the persons involved, and the Minister.

                  3. 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).

                  4. No officer or employee of any of the following may be appointed an auditor:

                  5. the payee:
                    1. a person responsible for collecting the levy:
                      1. a person responsible for paying the levy.

                        1. A person appointed as an auditor is entitled to receive from the payee the remuneration provided for in the order.

                        Notes
                        • Section 100ZF: inserted, on , by section 39 of the Biosecurity Law Reform Act 2012 (2012 No 73).
                        • Section 100ZF(6): replaced, on , by section 126 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).