Ngā Utu Whakatau CCA
E whai ana te Taraipiunara Tautohe Hanga Whare (BDT) ki te whakarato i ngā kōwhiringa whakatau tautohe ōrite mō ngā rōpū e whai tautohe ana mō te hanga whare me te hanga. E ai ki tēnei mātāpono, kua whakawhanakehia e BDT, ā, kua tukuna hoki e ia he tukanga whakatau utu pumau mō ngā kereme moni iti te uara me te uaua iti (te Kaupapa LVC).
Mena kāore tō kereme e tika ana mō te Kaupapa LCV, ka haere tonu koe i raro i te Kaupapa Kereme Whānui, ā, ko ngā utu whakatau ka whakawhirinaki ki te wā i pau i te kaiwhakawa. I raro i ngā Kereme Whānui ka tonoa koe kia utu i tētahi moni haumarutanga ki te pūkete whakawhirinaki a BDT.
Hei whakamutunga, ko te utu whakatau ka utua ka whakawhirinaki ki te ara e ahu whakamua ai tō kereme – te Kaupapa LVC, ngā Kereme Whānui rānei. Ahakoa kei hea koe, ka whiwhi tonu koe i te tukanga whakatau kounga teitei, e whakahaeretia katoatia ana.
Tirohanga Whānui mō te Utu
Kāore he utu tono mō te whakaingoatanga o ngā kaiwhakawā. Heoi, ki te whakatauria te kereme, ki te tangohia rānei mō tētahi atu take i mua i te whakataunga, ka utua he utu whakahaere kāore e taea te whakahoki mai, $750 me te GST.
Low-Value Claim Scheme (<$250,000)
Te hoatu i te tino māramatanga ki ngā rōpū me ngā utu pumau.
Ngā Kereme Whānui
Ko ngā kereme i waho o te kaupapa kereme utu iti ka haere tonu hei kereme whānui. Ka whakawhirinaki ngā utu ki te wā i pau i te kaiwhakawa.
Low-Value Claim Scheme (<$250,000)
Tērā pea ka āhei koe ki te tono mō te whakawakanga i raro i te Kaupapa Kereme Utu Iti a te BDT ina:
- Ko tāu kereme he moni iti iho i te $250,000 tae atu ki te GST, engari kāore i roto te huamoni me ngā utu ;
- e toru, iti iho rānei ngā take e pā ana ki tō tautohe (hei tauira, e toru ngā tūemi o ngā mahi hapa, e toru rānei ngā rerekētanga); ā,
- Ko te nui o ngā rauemi e hiahiatia ana hei whakaatu i tō keehi kei roto i ngā rohe kua whakatakotoria i raro nei.
Kei te ripanga i raro nei ngā utu mō te kaupapa kereme iti-uara ( LVC ). Pānuihia tēnei wāhanga tae atu ki ngā tikanga o te Kaupapa. Me utu te utu ki a mātou i mua i te tīmatanga o te whakataunga.
Waehere LVC | Te Moni Kereme (tae atu ki te GST) | Utu (me te GST) | Te maha mōrahi o ngā whārangi tuku me ngā taunakitanga * |
|---|---|---|---|
LVC5 | < $5,000 | $1,500 | 15 |
LVC10 | $5,000 < $10,000 | $2,500 | 15 |
LVC20 | $10,000 < $20,000 | $3,750 | 20 |
LVC30 | $20,000 < $30,000 | $5,000 | 30 |
LVC40 | $30,000 < $40,000 | $6,250 | 40 |
LVC50 | $40,000 < $50,000 | $7,500 | 50 |
LVC60 | $50,000 < $60,000 | $8,750 | 60 |
LVC80 | $60,000 < $80,000 | $10,000 | 80 |
LVC100 | $80,000 < $100,000 | $12,000 | 100 |
LVC150 | $100,000 < $150,000 | $15,000 | 150 |
LVC200 | $150,000 < $200,000 | $17,250 | 200 |
LVC250 | $200,000 < $250,000 | $19,750 | 250 |
Huihuinga a ngā rōpū me/ranei te tirotiro i ngā mahi hanga, i tētahi atu mea rānei e pā ana ki te tautohe, i runga i te tono a tētahi rōpū, i runga rānei i te whakaaro o te Kaiwhakawa (me utu i mua i te tukunga o te whakataunga) | $750 Tāpiri atu ki ngā maero/ngā whakapaunga haere | ||
Utu whakakore | $750 | ||
*Ngā Āhuatanga
Ko te maha o ngā tūemi e tautohetia ana e toru, iti iho rānei, e toru anake, arā, te tapeke o ngā take i roto i te kereme mō ngā rerekētanga e toru, ngā tūemi mahi e toru e kīia ana he hapa, te whakaroa rānei i te wā mō te huihuinga kotahi me ngā rerekētanga e rua, me ērā atu.
Ko ngā tuhinga ka taea e te kaitono te tuku hei tautoko i te kereme ko:
- te Pānui Whakawa, te Kereme Whakawa, me ngā Tuhinga Kirimana, me
- te maha o ngā whārangi o ngā tuku me ngā taunakitanga kua tohua i roto i te ripanga i runga ake nei mō te kereme me ngā take e tautohetia ana. (He A4 ngā whārangi me te rahi momotuhi kāore e iti iho i te Arial 10.5, te rahi rite rānei).
Kāore he hui a ngā rōpū, he tirotiro rānei i ngā mahi hangahanga e whakaurua ana ki te utu pumau. Mena e hiahiatia ana ēnei, me utu he utu tāpiri i mua.
Mena ka whakakorehia te whakataunga mō tētahi take, tae atu ki te whakatau i te tautohe, te tango rānei, ka taea e te BDT te utu i tētahi utu whakakorenga o te moni kua tohua i roto i te ripanga i runga ake nei (Utu Whakakorenga) me ngā utu me ngā whakapaunga a te kaiwhakawa tae noa ki te rā i whakakorea ai.
Te Utu o te Haumarutanga
Kia mōhio mai: mō ngā kereme e rite ana ki te $250,000, neke atu rānei, me/ranei mō ngā kereme kāore e tutuki i ngā paearu mō ngā LVC, tirohia ngā mōhiohio mō ngā utu mō ngā kereme whānui i raro nei.
Mena he nui rawa te uaua o tētahi kereme, o tētahi whakautu rānei, he nui ake rānei ngā tuku me ngā taunakitanga i tukuna hei tautoko i te kereme i te maha o ngā tuhinga e whakaaetia ana, i te wā rānei e whakakotahihia ana ngā kereme whakatau e rua, neke atu rānei, ka āhei a BDT, i runga i tōna whakaaro anake, ki te tohutohu i ngā rōpū kāore ia e whakaae ki te whakarato i te whakatau i runga i te utu pumau i raro i te kaupapa LVC.
Ka hoki te whakataunga ki te Whakataunga Kereme Whānui. Ka whakatauhia te utu o te whakataunga i te wā e hiahiatia ana kia whakapaua e te kaiwhakawa ngā mahi o te take, me ngā whakapaunga katoa i puta i te kaiwhakawa i te whakatinanatanga o aua mahi.
E whakaarohia ana e te Ture me utu e ngā rōpū ā rātou ake utu me ngā whakapaunga, ā, me utu hoki i ngā utu a te kaiwhakawā i roto i ngā ōwehenga ōrite, ki te kore e whakamāramahia ngā take i roto i ngā wāhanga 56(1) me te 57(4) mō tētahi whakawāteatanga.
I te nuinga o te wā, ka utua e te kaitono te moni tāpui hei whakapūmau i te whakatūnga o te kaiwhakawā i muri tonu i te tukunga o te pānui whakatau ina tono ana mō te whakatūnga o te kaiwhakawā. I roto i tana pānui whakatau mō te kereme whakatau whai muri, ka rapu te kaitono i tētahi whakataunga mai i te kaiwhakawā e tika ana kia utua e te kaiwhakautu (tētahi atu rōpū rānei ki te whakatau), ngā utu me ngā whakapaunga a te kaiwhakawā, me te whakahoki anō i te tāpui i utua i roto i ngā ōwehenga e whakatauhia ana e te kaiwhakawā.
Ina tukuna e BDT te pānui whakaae a te kaiwhakawā ki ngā rōpū, ka tono atu ki te kaiwhakautu kia koha i te hea ōrite o te moni i utua hei pūtāhui e te kaitono.
Mena ka utua e te kaiwhakautu taua moni, ka whakahokia e BDT taua moni ki te kaitono, ka waiho mā te kaiwhakawa e whakatau te tohatoha whakamutunga me te whakawhiwhinga o ngā utu i waenga i ngā rōpū.
Ngā Kereme Whānui (≥ $250,000)
Ko te utu mō te whakatau i ngā Kereme Whānui e ahu mai ana i te wā e pau ana i te kaiwhakawā ki ngā mahi o te take. E whakawhirinaki ana tēnei ki ngā āhuatanga maha tae atu ki: te maha me te uaua o ngā take; te nui o ngā tuhinga me ngā taunakitanga me te āhua o te whakaaturanga; me te whānuitanga o te whai wāhi a ngā kaitohutohu ture, a ētahi atu kaitohutohu tohunga rānei.
Ko ngā Kereme Whānui ko:
- Ngā kereme e pā ana ki ngā moni e tautohetia ana he rite, he nui ake rānei i te $250,000 tae atu ki te GST, engari kāore i roto te huamoni me ngā utu.
- Ngā kereme mō te whakamāmātanga whakapuakitanga me
- Ngā kereme kei raro iho i te $250,000 kāore e tutuki i ngā paearu mō ngā kereme uara iti.
Kia mōhio mai: mō ngā Kereme Whānui, he moni noa iho, he moni tūpono noa iho te nui o te moni tāpui, ehara i te whakatau tata mō te utu o te whakataunga.
Kāore e tukuna he pānui whakaae ki ngā rōpū kia utua rā anō e te kaitono, e ngā rōpū rānei, (i roto i ngā moni mārama) ki te pūkete whakawhirinaki o BDT he moni tāpui hei pūmau mō ngā utu me ngā whakapaunga a te kaiwhakawā, e ai ki te ripanga e whai ake nei:
Uara o te Kereme (tae atu ki te GST) | Me whai Haumarutanga (me te GST) |
|---|---|
< $25,000 | $6,000 |
$25,000 < $50,000 | $8,000 |
$50,000 < $100,000 | $10,000 |
$100,000 < $500,000 | $15,000 |
$500,000 < $1,000,000 | $17,500 |
≥ $1,000,000 | $20,000 |
Ngā tika me ngā herenga anake (whakamāramatanga) | $10,000 |
Me tatau te utu o te whakataunga i runga i te wā i pau i te kaiwhakawa ki ngā mahi whakataunga, me ngā whakapaunga (tae atu ki te utu ratonga rēhita BDT) i pau i te kaiwhakawa i te whakatinanatanga o aua mahi.
Mena he iti iho ngā utu me ngā whakapaunga a te kaiwhakawā i te moni e puritia ana e BDT hei pūtāhui, ka tukuna e BDT te whakataunga ki ngā rōpū i te wā e taea ai i muri i te whakataunga a te kaiwhakawā. Ka tohatoha e BDT te toenga o te pūtāhui e puritia ana ki ngā rōpū e ai ki te whakataunga a te kaiwhakawā.
Mena he nui ake ngā utu me ngā whakapaunga a te kaiwhakawā i te moni e puritia ana e BDT hei pūtāhui, ka whakamōhiotia e BDT ngā rōpū mō ngā utu me ngā whakapaunga tuturu a te kaiwhakawā. Me utu e ngā rōpū te toenga hei whakamana i te whakataunga. Ina utua katoatia te toenga, ka tukuna he kape o te whakataunga ki ia rōpū.
Mena ka whakakorehia te whakataunga mō tētahi take, tae atu ki te whakatau i te tautohe, te tango rānei, ka taea e te BDT te utu i tētahi utu whakakorenga o te $750 me te GST (Utu Whakakore) me ngā utu me ngā whakapaunga a te kaiwhakawa tae noa ki te rā whakakorenga.
Te Utu o te Haumarutanga
Kia mōhio mai: ko ngā kereme kei raro iho i te $250,000 e tutuki ana i ētahi atu paearu ka āhei pea ki ngā utu pumau i raro i te kaupapa LVC i runga ake nei.
E whakaarohia ana e te Ture me utu e ngā rōpū ā rātou ake utu me ngā whakapaunga, ā, me utu hoki i ngā utu a te kaiwhakawā i roto i ngā ōwehenga ōrite, ki te kore e whakamāramahia ngā take i roto i ngā wāhanga 56(1) me te 57(4) mō tētahi whakawāteatanga.
I te nuinga o te wā, ka utua e te kaitono te moni tāpui hei whakapūmau i te whakatūnga o te kaiwhakawā i muri tonu i te tukunga o te pānui whakatau ina tono ana mō te whakatūnga o te kaiwhakawā. I roto i tana pānui whakatau mō te kereme whakatau whai muri, ka rapu te kaitono i tētahi whakataunga mai i te kaiwhakawā e tika ana kia utua e te kaiwhakautu (tētahi atu rōpū rānei ki te whakatau), ngā utu me ngā whakapaunga a te kaiwhakawā, me te whakahoki anō i te tāpui i utua i roto i ngā ōwehenga e whakatauhia ana e te kaiwhakawā.
Ina tukuna e BDT te pānui whakaae a te kaiwhakawā ki ngā rōpū, ka tono atu ki te kaiwhakautu kia koha i te hea ōrite o te moni i utua hei pūtāhui e te kaitono.
Mena ka utua e te kaiwhakautu taua moni, ka whakahokia e BDT taua moni ki te kaitono, ka waiho mā te kaiwhakawa e whakatau te tohatoha whakamutunga me te whakawhiwhinga o ngā utu i waenga i ngā rōpū.