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Fire and Emergency New Zealand Act 2017

Levy - Avoidance arrangements and shortfall penalties - Shortfall penalties

108: Reduction of penalty for previous behaviour

You could also call this:

"Get a 50% discount on a penalty if you behave well"

Illustration for Fire and Emergency New Zealand Act 2017

If you have to pay a shortfall penalty, this section might apply to you. You get a 50% reduction in the penalty if you are not convicted of a disqualifying offence and not liable for a disqualifying penalty. The penalty is reduced by half of what you would normally pay. You might be wondering what a disqualifying offence is. It means you have been convicted of an offence under section 93, 94, 95, or 99 in a certain time period. A disqualifying penalty is another shortfall penalty that relates to a levy position you took in that same time period. The relevant period is two years before you took the levy position that led to the current penalty. It ends on the date you took that levy position. If this section applies to you, your current penalty will be reduced by 50%.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6888374.

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107: Abusive levy position, or

"Paying a penalty for trying to avoid paying a levy in an unfair way"

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"Telling Fire and Emergency New Zealand about a levy problem can reduce your penalty."

Part 3Levy
Avoidance arrangements and shortfall penalties: Shortfall penalties

108Reduction of penalty for previous behaviour

  1. Subsection (2) applies if—

  2. a shortfall penalty (the current penalty) is payable under any of sections 104 to 107; and
    1. the levy payer is not—
      1. convicted of a disqualifying offence; or
        1. liable for a disqualifying penalty.

        2. The current penalty is reduced by 50% of the amount that would be payable in the absence of this section.

        3. In this section,—

          disqualifying offence means an offence under section 93, 94, 95, or 99 for which a conviction is entered in the relevant period

            disqualifying penalty means a shortfall penalty other than the current penalty that—

            1. relates to a levy position that is taken in the relevant period; and
              1. if the current penalty is—
                1. for gross carelessness or taking an abusive levy position, is a shortfall penalty for gross carelessness or taking an abusive levy position:
                  1. for not taking reasonable care or taking an unacceptable levy position, is a shortfall penalty of any sort

                  relevant period means the period—

                  1. beginning on the date that is 2 years before the date on which the levy payer takes the levy position that relates to the current penalty; and
                    1. ending on the date on which the levy payer takes the levy position that relates to the current penalty.

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