Customs and Excise Act 2018

Final and miscellaneous provisions - Regulations, orders, rules, etc - Levy orders

417: Compliance audits

You could also call this:

"Checking people are collecting and paying levies correctly"

Illustration for Customs and Excise Act 2018

The Minister can ask for an audit of someone who collects a levy while a levy order is in place. You might wonder what an audit is - it's like a check to make sure everything is being done correctly. The Minister can do this if the chief executive asks them to, and they can choose one or more auditors to do the check.

The audit is done to find out a few things, such as if people are paying the right amount of levy, if the right amount of levy is being paid to the chief executive, and if records are being kept properly. The chief executive is in charge of making sure the levy is collected and paid correctly.

The audit will look at how well people are doing these things, and if they are following the rules. The Minister can appoint auditors to do this check under section 413 or section 414A of the Customs and Excise Act 2018.

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This page was last updated on 1 October 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039906.

Topics:

Money and consumer rights > TaxesBusiness > Industry rules

416: Effect of levy order, or

"What happens if you don't pay a levy that you are supposed to pay"

418: Auditors, or

"Who can be an auditor and what they can do under the law"

Part 6Final and miscellaneous provisions
Regulations, orders, rules, etc: Levy orders

417Compliance audits

While an order under section 413 or 414A is in force, the Minister may, at the request of the chief executive, appoint 1 or more auditors to conduct an audit of the affairs of any person responsible for collecting the levy.
The purpose of an audit under this section is to ascertain—
the extent to which persons responsible for paying or collecting the levy concerned are doing or have done so:
the extent to which appropriate amounts of the levy concerned are being or have been paid over to the chief executive:
the extent to which statements, accounts, and records are being or have been kept or properly kept.

Compare

1993 No 95 ss 141B(1), 141C(1)
1996 No 27 s 288F

Notes

Section 417(1): amended, on 24 September 2025, by section 9 of the Customs (Levies and Other Matters) Amendment Act 2025 (2025 No 51).