(1) A person who finds a body in New Zealand must report that finding to a member of the police as soon as practicable unless excused from doing so by subsection (3).
(2) A person who learns of a death to which section 13 applies must report that death to a member of the police as soon as practicable unless excused from doing so by subsection (3).
(3) A person is not required by subsection (1) or (2) to report a death if he or she believes that the death—
(a) is already known to the New Zealand Police; or
(b) will be reported to a member of the police.
(4) Any person may report to a member of the police the death outside New Zealand of a person whose body is in New Zealand.
Compare: 1988 No 111 s 5(1)–(3), (5)