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Fire and Emergency New Zealand Act 2017

Levy - Avoidance arrangements and shortfall penalties

100: Levy shortfall and shortfall penalties must be recovered under subpart 5

You could also call this:

"Paying back unpaid levies and penalties to Fire and Emergency New Zealand"

Illustration for Fire and Emergency New Zealand Act 2017

You need to know about levy shortfalls and penalties. If you have a levy shortfall, Fire and Emergency New Zealand (FENZ) will send you a notice under section 116. They do this to recover the levy shortfall. FENZ also sends notices to people they think should pay a shortfall penalty. They use a process under subpart 5 to recover these shortfalls and penalties.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7072981.

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99: Offence to provide false or misleading information, or

"It's an offence to give false information on purpose"

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101: Levy avoidance arrangement void, or

"Arrangements to avoid paying a fire levy are not allowed"

Part 3Levy
Avoidance arrangements and shortfall penalties

100Levy shortfall and shortfall penalties must be recovered under subpart 5

  1. FENZ must provide a notice of levy shortfall under section 116—

  2. to the levy payer, in order to recover a levy shortfall (including a levy shortfall that results from a determination by FENZ under section 102):
    1. to any person that FENZ considers liable for a shortfall penalty, in order to recover a shortfall penalty provided for in this subpart.