If you make a levy avoidance arrangement, it is void when it comes to Fire and Emergency New Zealand. You cannot use it to avoid paying a levy. Fire and Emergency New Zealand can counteract any advantage you get from a levy avoidance arrangement under section 102.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6888362.
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100: Levy shortfall and shortfall penalties must be recovered under subpart 5, or
"Paying back unpaid levies and penalties to Fire and Emergency New Zealand"
102: FENZ’s power to determine liability for levy in case of levy avoidance arrangement, or
"FENZ can decide how much levy you pay if you try to avoid paying it"
A levy avoidance arrangement is void as against FENZ for the purposes of the levy.
Under section 102, FENZ may counteract a levy advantage that the person obtains from or under a levy avoidance arrangement.
