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Fire and Emergency New Zealand Act 2017

Levy - Notice of levy shortfall process and adjudication - Preliminary matters

113: Burden of proof in dispute relating to levy shortfall or shortfall penalty

You could also call this:

"Proving you don't owe extra money for fire services"

Illustration for Fire and Emergency New Zealand Act 2017

If you disagree with a levy shortfall or shortfall penalty, you must prove it. You have to show that the assessment by Fire and Emergency New Zealand is wrong. This applies to any process or court case about the levy shortfall or penalty.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7021000.

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112: When shortfall penalties must be paid, or

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114: Time limit for assessment of levy, or

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Part 3Levy
Notice of levy shortfall process and adjudication: Preliminary matters

113Burden of proof in dispute relating to levy shortfall or shortfall penalty

  1. In any process or adjudication under this subpart, and in any related proceeding relating to liability for a levy shortfall or a shortfall penalty, the burden of proof is on the respondent who disputes FENZ’s assessment.