Part 3Levy
Notice of levy shortfall process and adjudication: Statements of position
122FENZ’s statement of position
FENZ’s statement of position must, with sufficient detail to fairly advise each respondent,—
- give an outline of the facts on which FENZ intends to rely; and
- give an outline of the evidence on which FENZ intends to rely; and
- give an outline of the issues that FENZ considers will arise; and
- specify the propositions of law on which FENZ intends to rely.
FENZ’s statement of position must also include a copy of each notice of response received by FENZ in response to the notice of levy shortfall.

