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Fire and Emergency New Zealand Act 2017

Levy - Returns, records, and information - Returns

93: Levy payer must make return

You could also call this:

"Send Fire and Emergency New Zealand a monthly return with levy details on time"

Illustration for Fire and Emergency New Zealand Act 2017

You must give a return to Fire and Emergency New Zealand for every month you have a contract of insurance that needs a levy. You have to give them the return by the 15th day of the third month after the month you had the insurance. The return must show the total amount of levy you have to pay for that month. You have to include any information that the regulations say you must, and you have to use the form that Fire and Emergency New Zealand provides. If you do not give them the return on time, or if you do not include the right information, you might commit an offence. If you are found guilty, you could get a fine or even go to prison, depending on who you are and what you did. If you are an individual, you could get a fine of up to $25,000 or go to prison for up to 2 months, or both. If you are not an individual, you could get a fine of up to $50,000.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6888348.

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Part 3Levy
Returns, records, and information: Returns

93Levy payer must make return

  1. A levy payer must provide a return to FENZ for every month in which the levy payer entered into a contract of insurance for which levy was payable.

  2. The levy payer must provide the return not later than the 15th day of the third month after the end of the month specified in subsection (1).

  3. The return must set out the total amount of levy payable by the levy payer in relation to the month specified in subsection (1).

  4. The return must—

  5. contain any information that is required by regulations; and
    1. be made in a form provided by FENZ for the purpose (or in any other manner approved by FENZ).

      1. A person who knowingly, and without reasonable excuse, contravenes subsection (1) or (2) commits an offence and is liable on conviction,—

      2. in the case of an individual, to a term of imprisonment not exceeding 2 months or to a fine not exceeding $25,000, or both:
        1. in any other case, to a fine not exceeding $50,000.