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Fire and Emergency New Zealand Act 2017
Levy
Notice of levy shortfall process and adjudication
Notice of levy shortfall and notice of response
116: FENZ may provide notice of levy shortfall to levy payer and to person liable for shortfall penalty

Part 1:
Fire and Emergency New Zealand

Preliminary provisions

3Purpose 4Transitional, savings, and related provisions 5Act binds the Crown

Interpretation

6Interpretation 7Meaning of rendering safe

Fire and Emergency New Zealand and board

8Continuation of Fire and Emergency New Zealand 9Board of FENZ

FENZ’s principal objectives, functions, and operating principles

Local advisory committees, local planning by FENZ, and delegations by board

Local advisory committees

14Purpose and functions of local advisory committees 15Local advisory committees 16Matters relating to setting local advisory committee boundaries 17Operating principles for local advisory committees 18Obligation of board to local advisory committees 19Appointments to local advisory committees 20Certain provisions of Crown Entities Act 2004 apply to members of local advisory committees

Local planning by FENZ

21Local planning 22FENZ must prepare and issue fire plan for each local area

Authorised person

23Authorised person or class of persons for purposes of this Act and regulations under this Act

Delegations by board

24Delegation of functions, duties, and powers

Appointments, vacancies, and requirement to leave FENZ

Appointments and vacancies

25Appointment to roles and ranks 26Appointments on merit 27Obligation to notify vacancies 28Obligation to notify appointments 29Review of appointments 30Sections 26 to 29 do not apply to appointments of FENZ employees in certain circumstances

Leaving FENZ compulsorily due to incapacity

31Board to prescribe health standards 32Form of, and communication of, health standards 33Board may require member of operational personnel to leave FENZ due to incapacity 34When operational employee required to leave FENZ ceases to be employee 35Appeal by volunteer against requirement to leave FENZ compulsorily

Volunteers

36Duty of FENZ in relation to volunteers 37FENZ to make advocacy and support services available to FENZ volunteers

Part 2:
Emergencies, fire control, industry brigades, water supply, and evacuation schemes

Operational functions, duties, and powers

Functions, duties, and powers in emergencies

38Alarm of fire or any fire reported 39Hazardous substance emergency 40Emergency that does not involve fire or hazardous substance 41Duty of authorised person to control and direct 42Powers of authorised person in relation to land, building, or structure 43Powers of authorised person in relation to vegetation 44Other powers of authorised person 45Power to destroy or dispose of any by-product 46Conclusive evidence of authority to perform function or duty or exercise power 47Sections 38 to 46 apply subject to certain enactments 48Power to use water for any emergency and training purposes 49Duty to notify hazardous substance agencies in case of hazardous substance emergencies 50Duty to provide reports to hazardous substance agencies 51Power of authorised person to direct personnel

Prohibitions and restrictions for fire control

52FENZ may prohibit fire in open air and prohibit or restrict other activities 53Fire in open air prohibited 54Prohibited activities 55Restricted activities

Fire seasons

56Prohibited or restricted fire seasons 57Fire in open air during prohibited fire season 58Fire in open air during restricted fire season

Permit holder must produce permit for inspection

59Permit must be produced for inspection when required

Further provisions relating to fire control

60Causing or allowing fire to get out of control and to spread 61Burning or smouldering substance in open air 62Firebreaks 63Appeal against notice under section 62 64Landholder must comply with notice under section 62 65Removal or destruction of vegetation or other thing increasing fire risk 66Appeal against notice under section 65 67Owner or occupier must comply with notice under section 65 68Removal or destruction of vegetation or other thing that is source of imminent danger

Industry brigades

69Organisation and maintenance of industry brigades 70Agreements relating to industry brigades 71Powers of industry brigades

Provisions relating to water supply

Code of practice for firefighting water supplies

72Minister may approve code of practice for firefighting water supplies 73Duty to develop, consult on, recommend the approval of, and publish and notify code of practice for firefighting water supplies

Powers and duties in relation to firefighting water supply

74Powers in relation to checks as to adequacy of firefighting water supplies

Evacuation schemes

75Relevant building defined for purposes of sections 76 to 79 76Owner must provide and maintain evacuation scheme for relevant building 77Owner must apply to FENZ for approval of evacuation scheme 78FENZ may revoke, or require variation of, approved evacuation scheme 79District Court order closing relevant building

Part 3:
Levy

Purpose and interpretation

80Purpose of this Part 81Interpretation in this Part 82Meaning of amount insured 83Declared value

Levy on insured property

84Levy payable on motor vehicles 85Levy payable on other property 86Insurer must pay levy to FENZ 87Circumstances where policyholder or insurance intermediary must pay levy to FENZ 88When levy must be paid

Policyholder to pay insurer

89Policyholder must pay amount of levy to insurer 90Insurer must identify levy on invoice, etc 91FENZ may release insurer from liability 92Joint and several liability

Returns, records, and information

Returns

93Levy payer must make return

Records

94Levy payers and insurance intermediaries must keep records for 7 years

FENZ may require information

95Power to require information 96Persons required to provide information have privileges of witnesses in court

Confidentiality

97Confidentiality of information and documents 98Conditions relating to publication or disclosure of information or documents

False or misleading information

99Offence to provide false or misleading information

Avoidance arrangements and shortfall penalties

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

Levy avoidance arrangements

101Levy avoidance arrangement void 102FENZ’s power to determine liability for levy in case of levy avoidance arrangement

Shortfall penalties

103Interpretation and other matters related to shortfall penalties 104Not taking reasonable care 105Unacceptable levy position 106Gross carelessness 107Abusive levy position 108Reduction of penalty for previous behaviour 109Reduction of penalty for disclosure of unacceptable levy position 110Reduction of penalty for voluntary disclosure of levy shortfall

Joint and several liability of person involved in levy shortfall

111Joint and several liability of person involved in levy shortfall 112When shortfall penalties must be paid

Notice of levy shortfall process and adjudication

Preliminary matters

113Burden of proof in dispute relating to levy shortfall or shortfall penalty 114Time limit for assessment of levy 115Minister may approve forms

Notice of levy shortfall and notice of response

116FENZ may provide notice of levy shortfall to levy payer and to person liable for shortfall penalty 117Content of notice of levy shortfall 118Notice of response 119Deemed acceptance of notice of levy shortfall 120FENZ may provide new notice of levy shortfall to add respondent 121Next step if parties do not agree

Statements of position

122FENZ’s statement of position 123Respondent’s statement of position 124Deemed acceptance of FENZ’s statement of position 125FENZ may provide new notice of levy shortfall to add respondent

Adjudication

126Referral for adjudication 127Conduct of adjudication 128Decision of adjudicator 129Costs 130Appeal

Provisions relating to adjudicators

131Appointment of adjudicators 132Removal of adjudicators 133Remuneration of adjudicators

Other matters

134Test cases 135Decisions to be made available

Interest

136Purpose of section 137 137Interest on unpaid and overpaid levy and shortfall penalty 138Amount of interest payable 139Interest priority 140Interest payable immediately

Regulations relating to levy

141Levy regulations 142Procedure for levy regulations 143Consultation about levy regulations

Part 4:
Miscellaneous and enforcement provisions

Agreements with Department of Conservation, New Zealand Defence Force, and Ministry of Education

Provisions relating to Department of Conservation

144Interpretation in this subpart 145Policy for fire control in relation to public conservation land and additional land 146Review of policy for fire control in relation to public conservation land and additional land 147Agreement with Department of Conservation

Provisions relating to New Zealand Defence Force

148Agreement with New Zealand Defence Force 149Functions, duties, and powers of Chief of Defence Force in relation to defence area 150Command of defence fire brigade and any other personnel

Provision relating to Ministry of Education

151Memorandum of understanding with Ministry of Education

Offences

Infringement offences

152Proceedings for infringement offence 153Infringement notices 154Power of authorised person to demand information 155Payment of infringement fees

Other offences

156Offence to impersonate personnel with intent to deceive 157Offence to knowingly give false alarm of fire 158Offence to interfere with exercise of powers and duties under Act 159Offence to knowingly or recklessly store spontaneously combustible material in breach of requirements

Liability-related provisions

160Damage in firefighting to be damage by fire within meaning of contract of fire insurance 161Limitation of liability 162Defences in actions or proceedings relating to designated services 163Application of sections 120 to 126 of Crown Entities Act 2004 to volunteers 164Damage and liability provisions in relation to defence fire brigades

Powers of entry, inspection, and search

165Interpretation in this subpart 166Appointment of FENZ inspectors 167Identity cards 168Suspension and ending of appointment of FENZ inspectors 169FENZ inspectors subject to directions from FENZ 170Powers of entry and inspection 171Power to enter homes and marae 172Power to deal with cause of imminent danger 173Power to take samples and other objects and things 174Power of FENZ to authorise making of applications for search warrants 175Power to restrict or prohibit entry to sites 176Application to FENZ for access to sites to which entry is prohibited or restricted 177Application to District Court for access to sites to which entry is prohibited or restricted

Dispute resolution

178Duty to develop dispute resolution scheme 179Principles of dispute resolution scheme 180Content of rules of dispute resolution scheme 181Consultation 182Approval and rules of dispute resolution scheme 183Participation is voluntary 184Other proceedings 185District Court to enforce dispute resolution scheme 186Appeals

Regulations

187General regulation-making power 188Regulations relating to operating processes for local advisory committees 189Regulations relating to fire plans 190Regulations relating to permits for fires in open air 191Regulations relating to fire safety and evacuation procedures in relation to buildings 192Regulations relating to evacuation schemes for relevant building

General provisions

193Status of FENZ under Reserves Act 1977 194FENZ may acquire or take and hold land under the Public Works Act 1981

Repeals, revocations, and consequential amendments

195Repeals 196Revocations 197Consequential amendments 198Amendments to Local Government Act 2002 199New section 152B inserted (Effect of Fire and Emergency New Zealand Act 2017 on bylaws)200Sections 183 and 184 and cross-heading above section 183 repealed

Schedule 1:
Transitional, savings, and related provisions

Schedule 2:
Consequential amendments

Summary of changes

Fire and Emergency New Zealand Act 2017

Levy - Notice of levy shortfall process and adjudication - Notice of levy shortfall and notice of response

116: FENZ may provide notice of levy shortfall to levy payer and to person liable for shortfall penalty

You could also call this:

"FENZ can send a notice if you haven't paid enough levy."

Illustration for Fire and Emergency New Zealand Act 2017

You might get a notice from FENZ if they think you haven't paid enough levy. FENZ will send this notice to you if they think you took a wrong position on your return. They will also send it to anyone else they think should pay a penalty for the shortfall.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7073014.

This page was last updated on 2 December 2025 — View changes

Topics:

Money and consumer rights > Taxes

115: Minister may approve forms, or

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

117: Content of notice of levy shortfall, or

"What to expect in a notice about not paying enough money to Fire and Emergency New Zealand"

Part 3Levy
Notice of levy shortfall process and adjudication: Notice of levy shortfall and notice of response

116FENZ may provide notice of levy shortfall to levy payer and to person liable for shortfall penalty

FENZ may provide a notice of levy shortfall in relation to a return if FENZ considers that the levy payer takes, in a return, a levy position that results in a levy shortfall.
FENZ must provide the notice to the levy payer that took the levy position in the return.
If FENZ considers that a shortfall penalty is payable in respect of the levy position, FENZ must also provide the notice to every other person that FENZ considers is liable to pay the shortfall penalty.

Compare

1994 No 166 s 89B