Part 3Levy
Notice of levy shortfall process and adjudication: Notice of levy shortfall and notice of response
117Content of notice of levy shortfall
A notice of levy shortfall must contain sufficient detail to identify the issues arising between FENZ and each respondent.
In order to identify the issues, the notice must—
- identify the levy shortfall that FENZ considers is payable by the levy payer:
- identify—
- any shortfall penalty that FENZ considers is payable; and
- each respondent whom FENZ considers is liable to pay the shortfall penalty:
- any shortfall penalty that FENZ considers is payable; and
- provide a concise statement of the key facts and the law in sufficient detail to inform each respondent of the grounds for the liability identified in accordance with paragraphs (a) and (b):
- state how the law applies to the facts.
Compare
- 1994 No 166 s 89F

