Plain language law

New Zealand law explained for everyone

Fire and Emergency New Zealand Act 2017

Levy - Avoidance arrangements and shortfall penalties - Shortfall penalties

110: Reduction of penalty for voluntary disclosure of levy shortfall

You could also call this:

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

Illustration for Fire and Emergency New Zealand Act 2017

You might have to pay a penalty if you do not pay the right amount of levy. If you tell Fire and Emergency New Zealand (FENZ) about the mistake before they find out, your penalty might be reduced. You need to give FENZ all the details about the mistake. If you do tell FENZ, your penalty will be reduced by 50%. This is after any other reductions you might be eligible for under sections 104 to 107 and sections 108 and 109. FENZ will decide what information you need to provide and how you need to provide it. FENZ can ask you to provide certain information and to provide it in a certain way, as stated in section 111(1) and subpart 5. You should look at these sections to understand what you need to do. This will help you make a full voluntary disclosure and have your penalty reduced.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7072998.

This page was last updated on — View changes

Topics:
Money and consumer rights > TaxesGovernment and voting > Government departments
Previous

109: Reduction of penalty for disclosure of unacceptable levy position, or

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

Next

111: Joint and several liability of person involved in levy shortfall, or

"People involved in a levy shortfall can be liable to pay a penalty together"

Part 3Levy
Avoidance arrangements and shortfall penalties: Shortfall penalties

110Reduction of penalty for voluntary disclosure of levy shortfall

  1. A shortfall penalty payable under any of sections 104 to 107 is reduced if FENZ considers that full voluntary disclosure is made to FENZ by any of the persons specified in section 111(1) of all the details of the levy shortfall before FENZ issues a notice of levy shortfall under subpart 5.

  2. If subsection (1) applies, the shortfall penalty (as reduced under sections 108 and 109, if relevant) is reduced by 50%.

  3. FENZ may specify—

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

      Compare