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Fire and Emergency New Zealand Act 2017

Levy - Avoidance arrangements and shortfall penalties - Shortfall penalties

109: Reduction of penalty for disclosure of unacceptable levy position

You could also call this:

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

Illustration for Fire and Emergency New Zealand Act 2017

You might get a smaller penalty if you tell Fire and Emergency New Zealand about a problem with your levy. If you do tell them, your penalty could be reduced by 50%. Fire and Emergency New Zealand can say what information you need to give them and how you need to give it.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7072997.

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108: Reduction of penalty for previous behaviour, or

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

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110: Reduction of penalty for voluntary disclosure of levy shortfall, or

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

Part 3Levy
Avoidance arrangements and shortfall penalties: Shortfall penalties

109Reduction of penalty for disclosure of unacceptable levy position

  1. A shortfall penalty payable under section 105 or 107 is reduced if, in FENZ’s opinion, the levy payer has made adequate disclosure of the levy position at the time at which the levy payer takes the levy position.

  2. If subsection (1) applies, the shortfall penalty (as reduced under section 108, if relevant) is reduced by 50%.

  3. FENZ may specify—

  4. the information required for adequate disclosure; and
    1. the form in which the information must be provided.

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