Fire and Emergency New Zealand Act 2017

Schedule 1: Transitional, savings, and related provisions

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"Rules for Changing to Fire and Emergency New Zealand"

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The Fire and Emergency New Zealand Act 2017 has a schedule that deals with transitional, savings, and related provisions. You need to understand what happens when the Act comes into force. The schedule explains how things will work during the transition period. It talks about the transfer of employees, assets, and liabilities from the old fire services to the new Fire and Emergency New Zealand (FENZ). You should know that some terms have specific meanings in this context. For example, an 'affected entity' refers to certain fire brigades, fire police units, and other organisations that will be part of FENZ. The schedule also discusses the treatment of volunteers, industry brigades, and government superannuation funds during the transition. It explains how FENZ will take over the responsibilities of the old fire services and how this will affect the people involved. Additionally, the schedule covers the levy for the transitional period, which is a fee that insurance companies must pay to FENZ. It explains how the levy will be calculated and collected. There are also provisions for the continuation of certain regulations, codes of practice, and bylaws during the transition period. These are meant to ensure a smooth transition and maintain public safety. Overall, the schedule provides a framework for the transition to FENZ and aims to minimize disruptions to the fire and emergency services.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6678753.

This page was last updated on 2 December 2025 — View changes

200: Sections 183 and 184 and cross-heading above section 183 repealed, or

"Some old law sections are removed"

Schedule 2: Consequential amendments, or

"Changes to other laws because of the Fire and Emergency New Zealand Act 2017"

1Transitional, savings, and related provisions Empowered by s 4

1Provisions relating to this Act as enacted

1Organisation-related provisions

Interpretation

1Interpretation

In this Part, unless the context otherwise requires,—
affected entity means any of the following:
1. a volunteer fire brigade:
2. a volunteer fire police unit:
3. a fire brigade auxiliary unit:
4. a voluntary rural fire force:
5. a Fire Authority (as defined in section 2(1) of the Forest and Rural Fires Act 1977), other than—
  1. the Minister of Conservation; or
  2. the Minister of Defence
affected rural fire authority means—
1. a territorial authority acting in its capacity as a Fire Authority (within the meaning of section 2(1) of the Forest and Rural Fires Act 1977); and
2. a rural fire committee in which the administration of a rural fire district is vested under the Forest and Rural Fires Act 1977
asset has the meaning given in clause 45(2)
commencement date means the date on which this clause comes into force
fire brigade auxiliary unit means a unit that has been authorised under section 35 of the Fire Service Act 1975
Fire Service Commission or Commission means the New Zealand Fire Service Commission constituted under section 4(1) of the Fire Service Act 1975
industry brigade means an industrial fire brigade organised and maintained under section 36(1) of the Fire Service Act 1975
liabilities has the meaning given in clause 45(2)
member of the Fire Service has the same meaning as in section 2(1) of the Fire Service Act 1975
response assets means assets owned, leased, or licensed, by or on behalf of, an affected entity and needed to carry out FENZ’s delivery of designated services
rural fire duties—
1. means duties under the Forest and Rural Fires Act 1977; and
2. includes any duties that are necessary for, or incidental to, the performance of the duties under paragraph (a)
territorial authority has the same meaning as in section 5(1) of the Local Government Act 2002
transferred employee—
1. means a person who, immediately before the commencement date,—
  1. is employed by 1 or more affected rural fire authority or the Fire Service Commission; and
  2. is employed solely for rural fire duties on a full-time or part-time basis; and
  3. is referred to in clause 9 and is offered and accepts employment in FENZ; but
2. does not include—
  1. an employee of the Department of Conservation, in relation to the functions of the Minister of Conservation as a Fire Authority under the Forest and Rural Fires Act 1977; or
  2. any defence personnel, in relation to the functions of the Minister of Defence as a Fire Authority under the Forest and Rural Fires Act 1977; or
  3. any member of a voluntary force (as defined in regulation 3(1) of the Forest and Rural Fires Regulations 2005) who is treated as an employee of the Fire Authority that established the force under regulation 37(1) of the Forest and Rural Fires Regulations 2005; or
  4. a person who is employed by an affected rural fire authority on a part-time basis to perform rural fire duties, but who is also employed by any employer to carry out any other type of work
transferred volunteer means a person who, immediately before the commencement date, was—
1. a volunteer member of a volunteer fire brigade; or
2. a member of a volunteer fire police unit; or
3. a member of a fire brigade auxiliary unit; or
4. a member of a voluntary rural fire force
volunteer fire brigade means a fire brigade established under section 34 of the Fire Service Act 1975
volunteer fire police unit means a unit established under section 33 of the Fire Service Act 1975.

References to New Zealand Fire Service Commission

2References to New Zealand Fire Service Commission in enactments and documents

Every reference in any enactment (other than this Act), or in any document, to the New Zealand Fire Service Commission, the New Zealand Fire Service, or the National Rural Fire Authority must, unless the context otherwise requires, be taken to be a reference to FENZ.

Compare

1975 No 42 s 4(5)

Dissolution of rural fire committees

3Dissolution of rural fire committees

Any rural fire committee that is constituted under section 8 of the Forest and Rural Fires Act 1977 and that is in existence immediately before the commencement of this clause is dissolved.
Any rural fire committee referred to in this clause is treated as continuing in existence after the commencement of this clause for the sole purpose, and only so long as it is necessary for that purpose, of transferring assets, debts, engagements, and liabilities to FENZ.
Subclause (1) is subject to subclause (2).

4No compensation for loss of office

No compensation is payable by the Crown or any other person for loss of office as a member of a rural fire committee (as constituted under section 8 of the Forest and Rural Fires Act 1977) as a result of the dissolution of rural fire committees.
If there is any inconsistency between this clause and any other enactment or rule of law, this clause prevails over that enactment or rule of law.

5Access to records by FENZ

FENZ may inspect and copy all relevant records and documentary information held by an affected rural fire authority, other than records that have been transferred, or copies of which have been given, to FENZ under clause 6 or 7.
The inspection and copying of information under subclause (1) does not constitute an action that is an interference with the privacy of an individual under section 69 of the Privacy Act 2020.

Notes

Schedule 1 clause 5(2): amended, on 1 December 2020, by section 217 of the Privacy Act 2020 (2020 No 31).

6Transfer of records

All relevant records and documentary information, so far as they relate to the main and additional functions of FENZ, held by a rural fire committee immediately before the commencement of this clause must be transferred to FENZ.
The transfer of information under subclause (1) does not constitute an action that is an interference with the privacy of an individual under section 69 of the Privacy Act 2020.

Notes

Schedule 1 clause 6(2): amended, on 1 December 2020, by section 217 of the Privacy Act 2020 (2020 No 31).

7Copies of records held by affected rural fire authorities

A territorial authority that was an affected rural fire authority immediately before the commencement of this clause must give copies of all relevant records and documentary information in its possession to FENZ,—
to the extent that the records and information relate to the main and additional functions of FENZ; and
to the extent that is reasonably practicable after the commencement of this clause.

The giving of information under subclause (1) does not constitute an action that is an interference with the privacy of an individual under section 69 of the Privacy Act 2020.

Notes

Schedule 1 clause 7(2): amended, on 1 December 2020, by section 217 of the Privacy Act 2020 (2020 No 31).

Other consequences of continuation of FENZ

8Consequences of continuation of FENZ

On the commencement date,—
the functions, duties, and powers of an affected rural fire authority under any enactment vest in FENZ, except as specifically provided otherwise in this Act, but only to the extent that those functions, duties, and powers are consistent with the functions, duties, and powers of FENZ under this Act and any other enactment (subject to subclause (3)); and
all property belonging to an affected rural fire authority may be transferred to, or used by, FENZ, subject to any transfer or use arrangement that applies under clause 17 or 18; and
all money payable to or by an affected rural fire authority becomes payable to or by FENZ, subject to any contrary transfer or use arrangement that applies under clause 17 or 18; and
all rights, liabilities, contracts, entitlements, and engagements of an affected rural fire authority become the rights, liabilities, contracts, entitlements, and engagements of FENZ, subject to any contrary transfer or use arrangement that applies under clause 17 or 18; and
anything done, omitted to be done, or to be done by or in relation to an affected rural fire authority is to be treated as having been done, or having been omitted to be done, or having to be done by or in relation to FENZ, subject to any contrary transfer or use arrangement under clause 17 or 18; and
the commencement, continuation, or enforcement of proceedings by or against an affected rural fire authority may instead be commenced, continued, or enforced by or against FENZ without amendment to the proceedings; and
the completion of a matter or thing that would, but for this clause, have been completed by an affected rural fire authority may be completed by FENZ.

The dissolution of affected rural fire authorities or of rural fire committees does not, by itself, affect any decision made, or anything done or omitted to be done, by a committee in relation to the performance or exercise of its functions, duties, or powers under any enactment.
Despite subclause (1)(a), it is a function of FENZ to perform or exercise any functions, duties, or powers of an affected rural fire authority that are necessary or desirable for it to perform or exercise, on a temporary basis, for the purpose of effectively managing the transition of functions from an affected rural fire authority to FENZ.

Transferred employees

9Transfer of employees

A transferred employee is not entitled to receive any payment or other benefit on the ground that the position held by the transferred employee has ceased to exist if—
the position ceases to exist as a result of the transfer of functions to FENZ; and
in connection with that transfer of functions,—
1. the employee is offered equivalent employment in FENZ (whether or not the employee accepts the offer); or
2. the employee is offered, and accepts, other employment in FENZ.

The employment of a transferred employee by FENZ does not constitute new employment for the purposes of the KiwiSaver Act 2006.
In subclause (1), equivalent employment to the employee’s employment in an affected rural fire authority is employment in FENZ that is—
in substantially the same position; and
in the same general locality; and
on terms and conditions of employment that are no less favourable to the employee than those that applied to the employee immediately before the offer of equivalent employment (including any service-related, redundancy, and superannuation conditions); and
on terms that treat the period of service with an affected rural fire authority (and any other period of service recognised by an affected rural fire authority as continuous service) as if it were continuous service with FENZ.

This clause overrides Part 6A of the Employment Relations Act 2000.

Volunteers

10Transfer of volunteers

A transferred volunteer is treated as a FENZ volunteer.

Volunteer fire brigades

11Agreements of service between volunteer fire brigades and New Zealand Fire Service Commission continued

On and from the commencement date, all agreements of service under section 34 of the Fire Service Act 1975 between volunteer fire brigades and the Commission continue until—
those agreements expire in accordance with their terms; or
any new arrangements are agreed between the volunteer fire brigades and the Commission.

Industry brigades

12Agreements for coordination between industrial fire brigades and New Zealand Fire Service Commission continued

On and from the commencement date, all agreements for coordination under section 36 of the Fire Service Act 1975 between owners or occupiers of industrial or commercial premises and the Commission, and arrangements for industrial fire brigades with the Commission, continue until—
those agreements expire, or those arrangements are ended, in accordance with their terms; or
those agreements are replaced under section 70.

13Continuation of industry brigades

Industry brigades are the same groups of persons as the industrial fire brigades registered with the Commission under section 36(7) of the Fire Service Act 1975.
Unless the context otherwise requires, every reference to an industrial fire brigade in any enactment, agreement, deed, instrument, application, notice, or other document in force immediately before the commencement of this clause must, on and after that commencement, be read with all necessary modifications as a reference to an industry brigade.

Government Superannuation Fund

14Government Superannuation Fund

This clause applies to a person who,—
immediately before the commencement of this clause, was—
1. a member of the Fire Service; and
2. a contributor to the Government Superannuation Fund under Part 2 or 2A of the Government Superannuation Fund Act 1956; and
on and from the commencement of this clause, is an employee of FENZ.

For the purposes of the Government Superannuation Fund Act 1956, the person is treated as being employed in the Government service as long as the person continues to be an employee of FENZ.
The Government Superannuation Fund Act 1956 applies to the person in all respects as if the person’s service as an employee of FENZ were Government service.
Subclause (1) does not entitle a person to become a contributor to the Government Superannuation Fund if the person has ceased to be a contributor.
For the purpose of applying the Government Superannuation Fund Act 1956, the chief executive of the Commission is the controlling authority.

Compare

1975 No 42 s 54

Gratuities

15Gratuities on retirement or death of transferred members of Fire Service

Despite its repeal by section 195(a) of this Act, section 55 of the Fire Service Act 1975 continues to apply to any person who,—
immediately before the commencement of this clause, was a member of the Fire Service; and
on and from the commencement of this clause, is an employee of FENZ.

For the purposes of subclause (1), in section 55 of the Fire Service Act 1975,—
a reference to a member of the Fire Service is to be read as a reference to an employee of FENZ:
a reference to the chief executive is to be read as a reference to FENZ:
a reference to service in the Fire Service includes service as an employee of FENZ.

Compare

1975 No 42 s 55

16Gratuities on retirement or death of transferred volunteers

Despite its repeal by section 195(a) of this Act, section 56 of the Fire Service Act 1975 continues to apply to any person who,—
immediately before the commencement of this clause, was a member of a volunteer fire brigade (other than a member of the Fire Service attached to a volunteer fire brigade under section 18(4) of the Fire Service Act 1975); and
on and from the commencement of this clause, is a FENZ volunteer.

For the purposes of subclause (1), in section 56 of the Fire Service Act 1975,—
a reference to a member of a volunteer fire brigade is to be read as a reference to a FENZ volunteer:
a reference to the chief executive is to be read as a reference to FENZ:
a reference to service with the volunteer fire brigade includes service as a FENZ volunteer.

Compare

1975 No 42 s 56

2Response assets

17Duties in relation to transfer or use arrangements for response assets

All parties, when negotiating transfer or use arrangements for response assets, must—
act collaboratively with each other and in good faith; and
take into account—
1. the preferences of the asset owners; and
2. the principles specified in subclause (2).

The principles are—
transfer or use arrangements may vary from case to case, depending on legal, commercial, and financial circumstances; and
response assets acquired substantially through fund-raising or community donations should be allowed to be retained by the community that made the greatest contribution towards the acquisition of those assets.

Asset owners must engage with FENZ for the purposes of this subpart.
An owner of response assets who is an affected entity is to transfer ownership or allow use of the response assets to FENZ in accordance with the relevant transfer or use arrangement entered into under this clause and clause 18.
For the purposes of enabling FENZ to exercise due diligence in relation to the intended transfer or use of a response asset, a person who is in possession of a response asset is to give FENZ use of the asset—
without any restriction; and
as soon as is reasonably practicable after the person receives a request for use from FENZ.

FENZ is responsible for any liabilities transferred to FENZ only to the extent as agreed under a transfer arrangement entered into under this clause.
All parties must endeavour to complete transfer or use arrangements by the close of 30 June 2017.
Any party negotiating transfer or use arrangements of response assets may decide that a transfer or use arrangement cannot be reached, in which case, 1 or more response assets may not be transferred to, or used by, FENZ.
Subclause (8) is subject to subclause (1).

18Use of response assets

On and from the commencement of this clause, a person who is in possession of a response asset is to give FENZ use of the response asset for the purposes of FENZ carrying out its main functions and additional functions.
The use of the response asset is to be given to FENZ under a use arrangement—
on terms and conditions negotiated in good faith with FENZ in accordance with this subpart; and
subject to the other provisions of this Act.

19Transfer or use arrangements not affected by any other enactment or agreement with third party

Transfer or use arrangements for response assets entered into in accordance with this subpart are not affected by, and may proceed irrespective of, any requirements for additional consents under—
any other enactment; or
any agreement with a third party.

20Certain matters not affected by transfer or use arrangements under this Part

This clause applies to the transfer or use arrangements for response assets made and any related action taken under this Part.
Any action to which this clause applies—
is not to be treated as—
1. placing a person in breach of, or in default under, any contract, or in breach of trust, or in breach of confidence; or
2. otherwise making the person guilty of a civil wrong; and
is not to be treated as entitling a person to—
1. terminate or cancel or modify a contract, an agreement, or an arrangement; or
2. enforce or accelerate the performance of an obligation; or
3. require the performance of an obligation not otherwise arising for performance; and
does not release any surety in whole or in part from all or any obligation; and
does not invalidate or discharge any contract or security.

Regulations

21Regulations for giving effect to transfer or use arrangements

The Governor-General may, by Order in Council made on the recommendation of the Minister, make regulations to give effect to any transfer or use arrangements for response assets, subject to any conditions stated in the regulations.
The Minister must not recommend the making of regulations under this clause unless the Minister is satisfied that the regulations are necessary or desirable—
to enable—
1. the transfer of response assets to FENZ; or
2. the use of response assets by FENZ; and
for the orderly implementation of this Act.

Regulations under this clause are secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

Notes

Schedule 1 clause 21(3): inserted, on 28 October 2021, by section 3 of the Secondary Legislation Act 2021 (2021 No 7).

22Regulations for enabling FENZ

The Governor-General may, by Order in Council made on the recommendation of the Minister, make regulations—
enabling FENZ to inquire into, assess, accept, or decline legal and financial liabilities and obligations under any contract entered into by any of the affected entities before the commencement date; and
prescribing principles that FENZ must take into account in assessing whether to accept or decline legal and financial liabilities and obligations that relate to the provision of fire and other emergency services; and
subject to any conditions stated in the regulations.

The Minister must not recommend the making of regulations under this clause unless the Minister is satisfied that the regulations—
are necessary or desirable to enable FENZ to access, accept, or decline responsibilities for liabilities and obligations that relate to the provision of fire and other emergency services; and
are necessary or desirable for the orderly implementation of this Act.

Regulations under this clause are secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

Notes

Schedule 1 clause 22(3): inserted, on 28 October 2021, by section 3 of the Secondary Legislation Act 2021 (2021 No 7).

3Levy for transitional period

23Levy for transitional period

This subpart—
provides for a levy to fund a portion of FENZ’s costs in the transitional period:
applies only in relation to the transitional period.

24Interpretation in this subpart

In this subpart, unless the context otherwise requires,—
2017/18 financial year means the period beginning on 1 July 2017 and ending on 30 June 2018
archive has the meaning given in clause 25A(2)
cultural heritage body has the meaning given in clause 25A(2)
cultural heritage items has the meaning given in clause 25A(2)
personal property has the meaning given in section 2(1) of the Earthquake Commission Act 1993
residential building has the meaning given in section 2(1) of the Earthquake Commission Act 1993
transitional period means the period beginning on 1 July 2017 and ending with the close of the day before the date on which sections 80 to 140 commence (in accordance with section 2).
In this subpart, unless the context otherwise requires,—
any word or expression used in this subpart but not defined in this subpart has the meaning set out in section 2 or 47B of the Fire Service Act 1975; and
any word or expression used in this subpart but not defined in this subpart or in section 2 or 47B of the Fire Service Act 1975 has the meaning (if any) given to it in section 6 of this Act.

Notes

Schedule 1 clause 24(1) archive: inserted, on 1 July 2019, by section 8(1) of the Fire and Emergency New Zealand (Levy) Amendment Act 2019 (2019 No 16).
Schedule 1 clause 24(1) cultural heritage body: inserted, on 1 July 2019, by section 8(1) of the Fire and Emergency New Zealand (Levy) Amendment Act 2019 (2019 No 16).
Schedule 1 clause 24(1) cultural heritage items: inserted, on 1 July 2019, by section 8(1) of the Fire and Emergency New Zealand (Levy) Amendment Act 2019 (2019 No 16).

25Levy for transitional period payable in respect of property insured against fire

Every insurance company with which any property is insured against fire under any contract of fire insurance made in New Zealand must pay a levy to FENZ in accordance with this subpart.

25AArt and items in collections exempt from levy

Despite clause 25, a levy is not payable for art or items that—
are insured against fire under any contract of fire insurance made in New Zealand; and
are in a collection of a cultural heritage body (whether or not the art or items are currently present in or on that body’s premises).

In this clause,—
archive—
1. includes Archives New Zealand (Te Rua Mahara o te Kāwanatanga) and the National Library of New Zealand Te Puna Mātauranga o Aotearoa; and
2. includes specialist archival units (for example, an archival unit within a general university library such as the Hocken Collections—Uare Taoka o Hākena); but
3. does not include a library
cultural heritage body means a museum/whare taonga, archive, or art gallery that—
1. is a permanent non-profit-making body whose primary purpose is to exhibit or conserve cultural heritage items in perpetuity to enable public education, public enjoyment, or the preservation of those cultural heritage items; and
2. exhibits or conserves its collection or collections in or on premises that are not a private residence and that are usually open to the public or a class of the public
cultural heritage items means property (tangible or intangible) that is significant from a scientific, historical, artistic, or cultural perspective.

Notes

Schedule 1 clause 25A: inserted, on 1 July 2019, by section 8(2) of the Fire and Emergency New Zealand (Levy) Amendment Act 2019 (2019 No 16).

25BNew Zealand Defence Force property exempt from levy

Despite clause 25, a levy is not payable for property that is insured—
against fire under any contract of fire insurance made in New Zealand; and
by, and for the purposes of, the New Zealand Defence Force.

Notes

Schedule 1 clause 25B: inserted, on 1 July 2019, by section 8(2) of the Fire and Emergency New Zealand (Levy) Amendment Act 2019 (2019 No 16).

26Certain provisions of Fire Service Act 1975, and Fire Service Regulations 2003, continue to apply for transitional period

For the purpose of the levy for the transitional period, the following provisions of the Fire Service Act 1975 continue to apply, despite their repeal by section 195(a) of this Act, subject to the modifications set out in subclause (2):
section 47B:
section 48(6) to (13), but not section 48(6)(a) and (b):
sections 49 to 51A:
section 51C:
sections 53 and 53A:
Schedule 3.

The modifications are that, in the provisions specified in subclause (1),—
every reference to the Commission must be treated as if it were a reference to FENZ:
every reference to regulations must be treated as if it were a reference to the Fire Service Regulations 2003 (as continued and modified by subclauses (3) and (4)) and to regulations made under clause 27:
every reference to a prescribed form must be treated as if it were a reference to a form prescribed by the Fire Service Regulations 2003 (as continued and modified by subclauses (3) and (4)) or by regulations made under clause 27:
a reference to subsection (2)(b) of section 48 of the Fire Service Act 1975 must be treated as if it were a reference to clause 27(1)(b).

For the purpose of the levy for the transitional period, the Fire Service Regulations 2003 continue to apply, despite their repeal by section 196(b) of this Act, subject to the modifications set out in subclause (4).
The modifications are that, in the Fire Service Regulations 2003,—
every reference to the Commission must be treated as if it were a reference to FENZ:
the words Buyer Created Tax Invoice—IRD Approved in forms 1, 3, and 4 in Schedule 1 must be treated as if they had been deleted.

27Regulations relating to levy for transitional period

The Governor-General may, by Order in Council made on the recommendation of the Minister, make regulations that—
prescribe the rate of the levy that must be computed at a uniform rate per annum on every motor vehicle that is insured in terms of any contract of fire insurance, whether or not the contract specifies the sum insured; and
prescribe the rate or rates of the levy that must be computed on all other property on—
1. the amount for which the property is insured for the period of the contract of fire insurance; and
2. the period of the contract of fire insurance.

Regulations made under subclause (1) may also—
prescribe a different rate for each of the following:
1. residential buildings:
2. personal property:
3. any other property:
prescribe a maximum amount of levy payable for each of the following:
1. a residential building:
2. personal property:
fix amounts for the purpose of determining the amount for which residential property and personal property is insured for a contract of fire insurance in accordance with clause 28:
provide for and regulate the collection, receipt, and payment of money under this subpart:
require insurance companies to make returns and keep books and accounts for the purposes of this subpart:
specify any information (including information that may enable or assist in the determination of the rates or amounts of levy payable after the end of the transitional period) that a person that is required to make or provide a return, certificate, or statutory declaration under section 49, 49A, 49B, 50, or 51A of the Fire Service Act 1975 must provide to FENZ:
provide for any other matter that could have been provided for in relation to the levy under the Fire Service Act 1975 immediately before the repeal of that Act by section 195(a).

If the period of the contract referred to in subclause (1)(b)(ii) is any period other than a complete year, the levy must be calculated as a pro rata proportion of the levy for a complete year.
Information specified in regulations made under subclause (2)(f) must be provided in a form specified by FENZ for the purpose (or in any other manner approved by FENZ).
Regulations under this clause are secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

Notes

Schedule 1 clause 27(5): inserted, on 28 October 2021, by section 3 of the Secondary Legislation Act 2021 (2021 No 7).

28Amounts for which residential buildings and personal property are insured

For the purposes of this subpart, the amount for which a residential property is insured for a contract of fire insurance is the amount for which that building is insured as determined in accordance with section 18 of the Earthquake Commission Act 1993, subject to the following modifications:
in subsection (1)(c) of that section, the amount by which the number of dwellings in the building must be multiplied is the amount fixed by regulations made under clause 27:
in subsection (2) of that section, the amount by which the area in square metres of the residential building must be multiplied is the amount fixed by regulations made under clause 27.

For the purposes of this subpart, the amount for which any personal property is insured for a contract of fire insurance is the amount for which that property is insured as determined in accordance with section 20 of the Earthquake Commission Act 1993, subject to the modification in subclause (3).
The modification referred to in subclause (2) is that the amount provided for in paragraph (b) of that section (whether $20,000 or any other amount that is fixed for the purposes of that section by regulations made under that Act) is the amount fixed by regulations made under clause 27.

29Review relating to levy for transitional period

The Minister must, before the commencement of the 2017/18 financial year, estimate the amount of FENZ’s net costs for the 2017/18 financial year.
For the purposes of subclause (1), FENZ’s net costs for the 2017/18 financial year are—
its estimated direct and indirect costs of performing functions and duties and exercising powers under this Act or any other enactment that will arise in the 2017/18 financial year; less
any estimated income that FENZ will receive in the 2017/18 financial year from any source other than the levy.

The Minister must then determine the portion of FENZ’s net costs for the 2017/18 financial year that must be met by levy.
The Minister must then recommend the making of regulations under clause 27 to recover, in the 2017/18 financial year, the portion of FENZ’s net costs for the 2017/18 financial year that the Minister has determined are to be met by levies.
If the transitional period continues beyond the close of 30 June 2018 (because sections 80 to 140 commence later than 1 July 2018), the levy rate or rates prescribed in regulations made under clause 27 in accordance with a recommendation made under subclause (4) continue to apply until the end of the transitional period.
However, the Minister may, at any time during the transitional period, recommend the amendment of the regulations if the Minister is satisfied that—
actual net costs in the transitional period are likely to vary significantly from the estimate of net costs under subclause (2) on which the regulations were based (after that estimate has been adjusted to reflect the expected length of the transitional period); and
the persons likely to be substantially affected by the amendment, or their representatives, have been consulted.

30Consultation relating to levy for 2017/18 financial year

The Minister must be reasonably satisfied that subclauses (2) to (4) have been complied with before the Minister makes a recommendation under clause 27(1).
FENZ must consult the persons that FENZ considers are likely to be substantially affected, or their representatives, about—
the proposed regulations; and
the activities that FENZ proposes to undertake in the 2017/18 financial year.

FENZ must publish a notice that—
describes the activities that FENZ proposes to undertake in the 2017/18 financial year; and
sets out the estimate of FENZ’s net costs and the proposed rates of levy; and
sets out the methods and any assumptions leading to the estimate and to the proposed rates of levy; and
invites written comments, to be provided to FENZ in the manner and by the date specified in the notice, on—
1. the activities that FENZ proposes to undertake in the 2017/18 financial year; and
2. the rates of levy.

FENZ must consider any comments received under subclause (3).
Regulations made under clause 27 are not invalid on the grounds that—
subclauses (2) to (4) of this clause were not complied with before the Minister recommended the making of the regulations; or
the consultation carried out was about a specific rate or specific rates of levy that differ from the rate or rates set in the regulations.

31Pre-commencement review and consultation

Clauses 29 and 30 are satisfied in relation to regulations made under clause 27 if action of the kind described in those provisions was taken before their commencement to facilitate the making of the regulations.

32Confidentiality of information and documents

Section 97(2) and (3) applies to—
information and documents provided to FENZ under this subpart:
information derived from information and documents referred to in paragraph (a).

Section 98 applies to information and documents provided to FENZ under this subpart and published or disclosed under section 97(2)(c), (d), or (e) (as applied by subclause (1)).

4Miscellaneous provisions

Code of practice for firefighting water supplies

33Previously approved code of practice for firefighting water supplies saved

The provisions of the New Zealand Fire Service Firefighting Water Supplies Code of Practice SNZ PAS 4509:2008 continue to apply until the Minister approves a code of practice for firefighting water supplies under section 72.

Evacuation schemes

34Transitional provisions relating to applications for approval of evacuation scheme for relevant building

This clause applies to an application for approval of an evacuation scheme for a relevant building—
that was made under section 21C of the Fire Service Act 1975; and
that has not been granted, rejected, or withdrawn before the commencement of this clause.

On and from the commencement of this clause, the application must be dealt with as if it were an application for approval of an evacuation scheme for a relevant building to be made under section 77.

35Previously approved evacuation schemes

An evacuation scheme is to be treated as having been approved under section 77 if—
it was approved under section 21C of the Fire Service Act 1975; and
the approval was given before the commencement of sections 75 to 79 of this Act.

Compare

1975 No 42 s 21I

36Certain provisions saved

Sections 21A to 21I of the Fire Service Act 1975 (which relate to evacuation schemes) continue to apply, despite their repeal by section 195(a) of this Act, until the commencement of sections 75 to 79 of this Act.
For the purposes of subclause (1), every reference to the National Commander in sections 21C to 21I of the Fire Service Act 1975 must, unless the context otherwise requires, be treated as if it were a reference to FENZ.

Permits for lighting of open fires

37Previously approved permits for lighting of open fire

A permit for lighting of open fire is to be treated as having been approved under regulations made under section 190 if—
the permit was granted under the Forest and Rural Fires Act 1977; and
the permit is still in force on the commencement of this clause; and
FENZ has not revoked that permit.

Fire plans

38Previously prepared and issued fire plans saved

A fire plan issued under the Forest and Rural Fires Act 1977, and in effect on the commencement of this clause, continues to apply in relation to any area until FENZ prepares and issues a fire plan for that area under section 22.

Removal of fire hazards

39Requirement to remove fire hazards

Despite their repeal by section 200, sections 183 and 184 of the Local Government Act 2002 (which relate to the removal of fire hazards) continue to apply to—
any notice that was given under section 183(1), or any request that was made under section 183(2), of that Act before 1 July 2018; and
any right, obligation, or other matter relating to such a notice or request.

Bylaws

40Bylaws to prevent the spread of fires involving vegetation

This clause applies to any bylaw that—
was made or had effect under section 146(c) of the Local Government Act 2002; and
was in force immediately before Schedule 2 comes into force.

Despite the repeal by Schedule 2 of sections 146(c) and 153(1)(e) of the Local Government Act 2002,—
every bylaw to which this clause applies continues in force as if section 146(c) had not been repealed; and
whilst such a bylaw is in force, section 153(1)(e) of the Local Government Act 2002 continues to apply to the bylaw as if section 153(1)(e) had not been repealed.

Levy relief in period ending with close of 30 June 2030

41Interpretation in clauses 42 to 44

In clauses 42 to 44, words or expressions have the meanings given in Part 3 of this Act.

42Levy relief in period ending with close of 30 June 2030

The Governor-General may, by Order in Council made on the recommendation of the Minister, make regulations providing for exemptions from the levy in relation to the whole or part of the period that commences on the date on which sections 80 to 140 commence (in accordance with section 2) and that ends with the close of 30 June 2030.
Regulations made under subclause (1) must specify—
the policyholders or the classes of policyholder who may qualify for an exemption (in whole or in part) from the levy (specified policyholders):
the circumstances in which a specified policyholder may qualify for an exemption (qualifying circumstances):
the property to which an exemption may apply (for example, a type or types of property or the property of a specified policyholder that is under or over a certain threshold of sum insured) (specified property):
how the amount of an exemption may be determined:
any conditions that attach to an exemption.

The regulations may specify the qualifying circumstances by specifying a formula that defines the qualifying circumstances.
The formula may include a variable or variables based on—
the amount of levy the specified policyholder paid in the transitional period in relation to the policyholder’s specified property (or, if levy was not payable in respect of the property in that period, the amount that the policyholder would have paid in the transitional period had levy been payable in respect of the property); and
the amount of levy that the specified policyholder would, in the absence of an exemption under regulations made under this clause, pay in levy in relation to the policyholder’s specified property in any period falling within the period commencing on the date on which sections 80 to 140 commence and ending with the close of 30 June 2030.

For the purposes of specifying how the amount of an exemption may be determined, the regulations must—
specify a formula for the calculation of the amount of the exemption; or
provide for the amount of the exemption to be agreed between FENZ and the specified policyholder.

If the regulations provide for exemptions by agreement, the regulations must specify—
the maximum amount of levy or maximum proportion of levy that may be the subject of an exemption by agreement:
any matters to which FENZ must have regard in considering whether to agree to an exemption.

In this clause, transitional period has the meaning given in clause 24(1).
Regulations under this clause are secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

Notes

Schedule 1 clause 42 heading: amended, on 6 April 2023, by section 15(2) of the Fire and Emergency New Zealand (Levy) Amendment Act 2023 (2023 No 15).
Schedule 1 clause 42(1): amended, on 6 April 2023, by section 15(3) of the Fire and Emergency New Zealand (Levy) Amendment Act 2023 (2023 No 15).
Schedule 1 clause 42(2)(c): amended, on 6 April 2023, by section 15(4) of the Fire and Emergency New Zealand (Levy) Amendment Act 2023 (2023 No 15).
Schedule 1 clause 42(4)(b): amended, on 6 April 2023, by section 15(5) of the Fire and Emergency New Zealand (Levy) Amendment Act 2023 (2023 No 15).
Schedule 1 clause 42(8): inserted, on 28 October 2021, by section 3 of the Secondary Legislation Act 2021 (2021 No 7).

43Minister’s recommendation under clause 42

The Minister may recommend the making of regulations under clause 42 only if the Minister is satisfied that the regulations are necessary or desirable to ensure that the specified policyholders are not subject to an unreasonable burden because of any increase in the amount of levy payable by the policyholders as a consequence of the commencement of Part 3 (and the calculation of the levy amount on the sum insured rather than on the basis set out in section 48 of the Fire Service Act 1975).
The Minister may recommend the making of regulations under clause 42 only after having regard to—
the purpose set out in section 80; and
the likely effect of the exemption on the cost-effectiveness and efficiency of the administration of the levy and Part 3 of the Act.

If the Minister recommends the making of regulations under clause 42, the Minister’s reasons must be published together with the regulations.
Before recommending the making of regulations under clause 42, the Minister must—
consult the persons that the Minister considers are likely to be substantially affected, or their representatives, about the proposed regulations; and
publish a notice that describes the proposed regulations and invites written comments on the proposed regulations; and
consider any comments received under paragraph (b).

Regulations made under clause 42 are not invalid on the grounds that subclause (4) of this clause was not complied with before the Minister recommended the making of the regulations.

Notes

Schedule 1 clause 43(1): amended, on 6 April 2023, by section 15(6) of the Fire and Emergency New Zealand (Levy) Amendment Act 2023 (2023 No 15).

44FENZ’s consideration of exemption by agreement

If regulations made under clause 42 provide for the amount of an exemption to be agreed between FENZ and a specified policyholder, FENZ must, in considering the amount of an exemption to agree with a specified policyholder, have regard to—
the increase in the amount of levy payable by the policyholder as a consequence of the commencement of sections 80 to 140; and
the extent to which paying the increased amount places an unreasonable burden on the policyholder; and
any other matter specified in regulations made under clause 42.

Taxation

45Application

This clause and clauses 46 to 51 apply for the purposes of the Inland Revenue Acts when, in relation to a transfer under this Act, an asset of an entity (the transferring entity), whether a terminating or continuing entity, becomes the asset of FENZ.
In this clause and clauses 46 to 51,—
asset means all assets of any kind, whether in the form of real or personal property, money, shares, securities, rights, or interests
date of transfer means the date on which an asset of a transferring entity becomes the asset of FENZ
Inland Revenue Acts has the same meaning as in section 3(1) of the Tax Administration Act 1994
liabilities includes debts, charges, duties, contracts, or other obligations whether present, future, actual, contingent, payable, or to be observed or performed in New Zealand or elsewhere
transfer means a method of conveying an asset under this Act so that an asset that the transferring entity has before the date on which the conveyance takes place becomes the asset of FENZ on and after that date.
In clauses 46 to 51, terms defined in the Inland Revenue Acts have the meanings given by those Acts.

46General treatment

The transferring entity and FENZ are treated on and after the date of transfer as if they were the same person.
In relation to the transfer of an asset, a thing done by the transferring entity before the date of transfer is treated as if it had been done by FENZ on the date on which it was done by the transferring entity.

47Income and expenditure

An amount of income derived or expenditure incurred by a transferring entity before the date of transfer does not become income or expenditure of FENZ merely because an asset of a transferring entity has become the asset of FENZ.

48Valuation of assets

If the income derived from an asset that is a financial arrangement, trading stock, or revenue account property is not exempt income of a transferring entity and is exempt income of a receiving entity, the transferring entity is treated as having disposed of the asset on the date of transfer at its market value on that date.
If the income derived from an asset that is an item of depreciable property is not exempt income of a transferring entity and is exempt income of a receiving entity, the transferring entity is treated as having disposed of the property on the date of transfer at its adjusted tax value on that date.

49Charitable status

When a transferring entity is deregistered as a charitable entity under the Charities Act 2005 as a consequence of changes made under this Act, sections CV 17 and HR 12 of the Income Tax Act 2007 do not apply in relation to the transferring entity.

50Association

A person is not associated with another person for the purposes of sections CB 6 to CB 15 of the Income Tax Act 2007 merely through the application of clauses 45 to 49.

51Goods and services tax

When an asset of a transferring entity becomes the asset of FENZ, the transfer is treated as the supply of a going concern under section 11(1)(m) of the Goods and Services Tax Act 1985.
Subject to subclause (1), for the purposes of calculating the amount of tax payable, or input tax deductible, on the transfer of an asset described in subclause (1), the transferring entity and FENZ are treated on and after the date of transfer as if they were the same person.