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Waste Minimisation Act 2008

Waste disposal levy - Estimated levy and unpaid levy

34: Estimation of amount of levy payable

You could also call this:

"How the amount of waste levy you owe is estimated if you don't provide correct information"

Illustration for Waste Minimisation Act 2008

If you are an operator who has to pay a levy, the levy collector might have trouble working out how much you owe. This can happen if you do not give the levy collector the records or information they need, or if the records or information you give are not complete or correct. The levy collector can then estimate how much levy you have to pay.

The levy collector can make an estimate in a certain way and ask you in writing to pay the estimated amount. They can do this if they think you have not given them the right information or if the information you gave is wrong.

When the levy collector asks you to pay, you have to treat the estimated amount as the correct amount of levy you have to pay, as stated in section 28.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1154606.

Topics:
Environment and resources > ConservationEnvironment and resources > Waste managementMoney and consumer rights > Taxes
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33: Secretary must retain levy money instead of paying territorial authority in certain situations, or

"Secretary keeps levy money if council doesn't have a waste plan"

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35: Interest on unpaid levy, or

"Paying late: what happens if you don't pay a levy on time"

Part 3Waste disposal levy
Estimated levy and unpaid levy

34Estimation of amount of levy payable

  1. This section applies if the levy collector considers that an amount of levy payable by an operator under section 28 cannot be accurately calculated because the operator—

  2. did not provide records or information in accordance with any prescribed requirement; or
    1. provided records or information that the levy collector considers, on reasonable grounds, to be incomplete or incorrect.

      1. The levy collector may,—

      2. in the prescribed manner, estimate the amount of levy payable; and
        1. make a written demand for the amount from the operator.

          1. Once the written demand is made, the estimated amount must be treated as the correct amount of levy payable by the operator under section 28.