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Civil Aviation Act 2023

Regulations and miscellaneous provisions - Regulations - Levies

421: Director may audit levy returns

You could also call this:

"The Director can check your levy payment records to make sure they are correct."

Illustration for Civil Aviation Act 2023

The Director can check the records of any levy returns that you have made under section 418. The Director can ask you to show them your records, and they must give you reasonable notice. They can also look at your records at a reasonable time.

The Director is allowed to do these things to make sure your levy returns are correct. They can look at your records to check that everything is okay. You will not have to pay for the Director to check your records.

The Director has to follow some rules when checking your records. They must not charge you for their time or costs. This means you will not get a bill from the Director for checking your levy returns.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS50065.

Topics:
Transport and travel > Air travel
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"Rules about how levies are collected and used in aviation"

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Part 10Regulations and miscellaneous provisions
Regulations: Levies

421Director may audit levy returns

  1. The Director may audit the records relating to the returns of any levy imposed under section 418.

  2. The Director may, for the purpose of the audit,—

  3. request a levy payer, with reasonable notice, to give access to the levy payer’s records relating to levy returns; and
    1. access those records at any reasonable time.

      1. The Director must not charge, or recover from, a levy payer any cost incurred or to be incurred by the Director or the Director’s agents in respect of an audit of records relating to levy returns.