2024 NZPSPLA 111.pdf [pdf, 154 KB]
...least two reminders and the fee was not paid until 17 July 2024. [22] Failure to file a complete annual return without reasonable excuse is an offence under s 43(7) of the Act and subsection (6) states that if a licensee fails to file the required forms and pay the fee its licence should be automatically suspended. Mr Taimalie advises all SPS Security workers are on contract, and he thought he only had to file a list of employees. However, he now accepts the annual return forms he co...