Section 180 — Injury Prevention, Rehabilitation, and Compensation Act 2001: Effect of audit or refusal to allow audit

180 Effect of audit or refusal to allow audit (1) An audit allowed by an employer must be conducted in accordance with a tool approved by the Minister under section 175(4) , which tool may be specially designed for the purposes of this section. (2) If the employer refuses to allow an audit to take place, or the audit cannot be completed in a reasonable time because the employer fails to participate or because of the way in which the employer participates in the audit, the Corporation may adjust the employer's levies upwards without the audit being completed. (3) If the employer reaches the standard required by the audit tool, the Corporation must not adjust the employer's levies upwards. (4) If the employer fails to reach the standard required by the audit tool, the Corporation must adjust the employer's levies upwards in accordance with regulations made for the purposes of section 175 . (5) To avoid doubt, if an employer whose levies have been adjusted upwards subsequently does reach the standard required by the audit tool and the levies are to be re-adjusted, the levies must be adjusted back to the standard rate for an employer in that industry or risk class. Subsection (1) was amended, as from 1 April 2007, by section 13(1) Injury Prevention, Rehabilitation, and Compensation Amendment Act 2007 (2007 No 8) by substituting “ 175(4) ” for “ 175(2) ” . See sections 14 to 16 of that Act for the transitional provisions.