Part 3Levy
Notice of levy shortfall process and adjudication: Other matters
134Test cases
FENZ and the respondent (or FENZ and the respondents) may agree to suspend the process set out in this subpart in relation to a levy position in the circumstances described in subsection (2).
The circumstances are that—
- FENZ is engaged in the process set out in this subpart or a proceeding in a court in relation to a levy position (a test case); and
- there is a significant similarity between the facts and questions of law in the test case and the facts and questions of law arising in the process referred to in subsection (1).
The suspension starts on the date of the agreement and ends on the earliest of the following:
- the date of the court’s decision in the test case:
- the date on which the test case is otherwise resolved:
- the date on which the suspended process is otherwise resolved.
FENZ may provide a new notice of levy shortfall or take any other action in relation to the suspended process that is consistent with the resolution of the test case.
Compare
- 1994 No 166 s 89O

