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Customs and Excise Act 2018

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

418: Auditors

You could also call this:

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

Illustration for Customs and Excise Act 2018

You cannot be an auditor for levy orders if you are not a qualified auditor under the Financial Reporting Act 2013. You also cannot be an auditor if you work for the chief executive, someone who collects the levy, or someone who pays the levy. The chief executive pays the auditor for their work.

When you are an auditor, you can ask people to show you certain records, like statements and accounts, and you can take copies of these records. You can ask the chief executive, people who collect the levy, and their employees to show you these records. When you ask for records, you must say that you are asking under this section of the law, give your full name, and explain your powers.

You must keep secret any information you get while being an auditor, except if it is for a court case or to get money that is owed. If a Minister gets information from an auditor, the Official Information Act 1982 applies to that information, you can find this act at the Official Information Act 1982 link. The Financial Reporting Act 2013 explains what a qualified auditor is, you can find this act at the provided link.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039907.

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417: Compliance audits, or

"Checking people are collecting and paying levies correctly"

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

418Auditors

  1. A person is not qualified to be an auditor for the purposes of section 417 if—

  2. the person is not a qualified auditor within the meaning of section 35 of the Financial Reporting Act 2013:
    1. the person is an officer or employee of—
      1. the chief executive:
        1. any person responsible for collecting the levy concerned:
          1. any person responsible for paying the levy concerned.

          2. Every person appointed as an auditor is entitled to remuneration paid by the chief executive as provided for in the relevant levy order.

          3. For the purposes of conducting an audit, an auditor may—

          4. require any specified person to produce, and the person must produce, for inspection within a reasonable period specified by the auditor any statements, accounts, or records—
            1. that are required to be kept under section 414(2) or 414B(2); and
              1. that are in that person’s possession or under that person’s control:
              2. take copies of, or extracts from, those statements, accounts, or records.

                1. The persons referred to in subsection (3)(a) are—

                2. the chief executive:
                  1. any person responsible for collecting the levy:
                    1. any employee or officer of a person in paragraph (a) or (b).

                      1. Every requirement under subsection (3) must contain—

                      2. a reference to this section; and
                        1. the full name of the auditor; and
                          1. a statement of the powers conferred on the auditor by that subsection.

                            1. An auditor must not disclose to any person other than the Minister (or a person authorised in that behalf by the Minister) any information obtained by the auditor under subsection (3), except in respect of—

                            2. a prosecution under this Act:
                              1. an action for the recovery of any amount due under this Act.

                                1. To avoid doubt, the Official Information Act 1982 applies in respect of any information held by a Minister that was obtained under subsection (6).

                                Compare
                                Notes
                                • Section 418(3)(a)(i): amended, on , by section 10 of the Customs (Levies and Other Matters) Amendment Act 2025 (2025 No 51).