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Fire and Emergency New Zealand Act 2017

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

114: Time limit for assessment of levy

You could also call this:

"Time limit to sort out fire and emergency levy issues"

Illustration for Fire and Emergency New Zealand Act 2017

You have a time limit to sort out any issues with your fire and emergency levy. If you entered into an insurance contract, Fire and Emergency New Zealand (FENZ) can't ask you to pay more levy after 4 years. FENZ can still ask you to pay more levy after 4 years if they think you gave them false information or didn't make a return for your insurance contract. You can agree with FENZ to extend the time limit by up to 12 months if you want to. This means FENZ can still ask you to pay more levy after the normal 4-year time limit. You can look at the Fire Service Act 1986 and the Fire Service Act 1986 for more information. FENZ will consider your situation and make a decision about your levy. They will look at the information you provided and decide if you need to pay more levy. You should be aware of the time limits and rules around paying your fire and emergency levy.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7030300.

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

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

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115: Minister may approve forms, or

"The Minister can choose the format for some Fire and Emergency documents."

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

114Time limit for assessment of levy

  1. If 4 years have passed after the date on which a contract of insurance was entered into, FENZ may not provide a notice of levy shortfall to a respondent in relation to the contract of insurance.

  2. Subsection (1) does not apply if FENZ considers that—

  3. any information provided to FENZ by or on behalf of the levy payer is fraudulent or wilfully misleading:
    1. there are reasonable grounds to consider that the levy payer failed to make a return in respect of a contract of insurance.

      1. FENZ and any potential respondent may agree to extend the time in which FENZ may provide a notice of levy shortfall to the respondent under subsection (1) by a period not exceeding 12 months.

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