Part 3Levy
Notice of levy shortfall process and adjudication: Notice of levy shortfall and notice of response
118Notice of response
To reject a notice of levy shortfall, each respondent must provide a notice of response to FENZ within 40 working days of the date on which the notice of levy shortfall was provided to the respondent.
A notice of response must state concisely—
- the facts or legal arguments in the notice of levy shortfall that the respondent considers are wrong; and
- why the respondent considers those facts or legal arguments to be wrong; and
- any facts and legal arguments relied on by the respondent; and
- how the legal arguments apply to the facts; and
- the quantitative adjustments to any figure referred to in the notice of levy shortfall that result from the facts and legal arguments relied on by the respondent.
Compare
- 1994 No 166 s 89G

