91Transfer of levy recovery to Chief Commissioner

91 Transfer of levy recovery to Chief Commissioner

91 Transfer of levy recovery to Chief Commissioner

(1) A council may enter into an arrangement (a levy recovery arrangement) with the Chief Commissioner that enables the council to refer to the Chief Commissioner, for recovery by the Chief Commissioner, any levy, part of a levy or class of levies, that is payable to the council in respect of land that is not subject to a rate or charge under the Local Government Act 1993.

(2) If a levy, part of a levy or class of levies (a referred levy) is referred to the Chief Commissioner under a levy recovery arrangement, on the transfer date:

(a) the referred levy (and any interest that accrued before the transfer date) becomes an amount payable to the Chief Commissioner (not to the council), and

(b) the referred levy ceases to be an assessed levy of the council, and

(c) the applied provisions of the Taxation Administration Act 1996 apply to the referred levy as if it were a tax under a taxation law payable by the person liable for the levy.

(3) A failure to pay a referred levy is a tax default for the purposes of the applied provisions of the Taxation Administration Act 1996 and, on and from the transfer date, interest on any overdue amount accrues in accordance with that Act (and not at the rate set by the council).

(4) If the referred levy became overdue before the transfer date, a tax default is taken to occur, for the purposes of the applied provisions, on the transfer date.

(5) The applied provisions of the Taxation Administration Act 1996 are the following provisions of that Act:

(a) Division 1 (Interest) of Part 5,

(b) Division 1 of Part 7,

(c) sections 50 and 55 (which prohibit the giving of false and misleading information),

(d) Division 1 (Tax officers), Division 2 (Investigation) and Division 3 (Secrecy) of Part 9,

(e) sections 114, 115, 116, 118 and 120,