(1) Every levy order under section 67ZM must specify—
(a) the persons primarily responsible for paying the levy; and
(b) the basis on which the amount of levy is to be calculated or ascertained; and
(c) the persons (if any) to be exempt from paying the levy; and
(d) the persons responsible for collecting the levy from those primarily responsible for paying it; and
(e) the maximum rate of levy; and
(f) how the actual rate of the levy is to be set; and
(g) how the rates of the levy and variation of rates are to be notified; and
(h) whether or not the persons collecting the levy are entitled to recover the cost of levy collection and the estimated amount.
(2) The levy order may prescribe any of the following matters:
(a) the making of returns to the Minister for the purpose of enabling or assisting the determination of amounts of levy payable:
(b) the circumstances in which, and conditions subject to which, persons may be allowed extensions of time for the payment of any levy:
(c) the payment of additional or increased levy when amounts of levy otherwise payable have been paid late, paid in part, or not paid at all:
(d) the holding of funds from which payments of levy are to be made, on trust in separate accounts.
Compare: 1993 No 95 s 140
Part 3B (comprising sections 67W to 67ZU) was inserted, as from 14 November 2006, by section 31(4) Climate Change Response Amendment Act 2006 (2006 No 59).