Accident Compensation Act 2001

Preliminary provisions

6: Interpretation

You could also call this:

"What words mean in this law about accidents and injuries"

This section explains important terms used in the Accident Compensation Act 2001. Here's what you need to know:

"Accident" is defined in section 25 of the Act.

"Accounts" are the financial records that must be kept as described in section 166.

An "activity" for Part 6 of the Act means a business, job, trade, or work. It includes related tasks like administration and maintenance.

"Acute treatment" is explained in section 7.

The "Board" refers to the Board of the Accident Compensation Corporation.

A "child" includes a person's natural or adopted child, or a child they cared for as a parent.

"Claim" means a request for help under section 48.

A "claimant" is someone who makes a claim. It can also mean the spouse, partner, child, or other dependants of a deceased claimant.

"Cover" is explained in section 8.

"Earnings" means money earned as an employee, self-employed person, or shareholder-employee.

An "employee" is someone who gets paid for work.

An "employer" is a person or company that pays others for work.

"Employment" means work done for money or profit.

"Entitlement" refers to the types of help described in section 69.

"Personal injury" is defined in section 26.

"Rehabilitation" means helping someone recover their health, independence, and ability to participate in daily life after an injury.

The Act also defines many other terms related to specific types of injuries, medical treatments, and compensation.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM100103.


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Part 1Preliminary provisions

6Interpretation

  1. In this Act, unless the context otherwise requires,—

    accident has the meaning set out in section 25

      Accounts means the Accounts required to be maintained and operated under section 166

        activity, for the purposes of Part 6,—

        1. means a business, industry, profession, trade, undertaking of an employer, a self-employed person, or a private domestic worker; and
          1. includes ancillary or subservient functions relating to the activity, such as administration, management, marketing and distribution, technical support, maintenance, and product development; and
            1. in the case of a self-employed person, refers to the nature of his or her work rather than the context or business in which he or she is working

              acute treatment has the meaning set out in section 7

                Board means the Board of the Corporation

                  child, in relation to a deceased claimant,—

                  1. means his or her natural child; and
                    1. includes his or her adopted child; and
                      1. includes any other child who would ordinarily be regarded as his or her child because the deceased claimant—
                        1. was the spouse or partner of one of the child's parents; and
                          1. acted as a parent of the child; but
                          2. does not include an other dependant of the claimant

                            child care means personal care or supervisory care of a child in New Zealand

                              claim means a claim under section 48

                                claimant, in relation to a deceased claimant, includes the spouse or partner, any child, and any other dependants of the deceased claimant

                                  close company has the same meaning as in section YA 1 of the Income Tax Act 2007

                                    Code

                                    1. means the Code of ACC Claimants' Rights approved under section 44; and
                                      1. includes any amendments to the Code approved under section 47

                                        Commissioner means the Commissioner of Inland Revenue, and has the same meaning as in section 3(1) of the Tax Administration Act 1994

                                          Consumers Price Index means the Consumers Price Index (all groups) published by Statistics New Zealand or, if that index ceases to be published, any measure certified by the Government Statistician as being equivalent to that index

                                            Corporation means the Accident Compensation Corporation continued by section 259

                                              counsellor means a counsellor of a type described in regulations made under this Act

                                                cover has the meaning set out in section 8

                                                  Crown entity subsidiary has, subject to section 266, the same meaning as in the second column of section 7(1)(c) of the Crown Entities Act 2004

                                                    deceased claimant means a claimant who dies and whose cover under section 20 or section 22 is for death or for physical injuries from which he or she dies

                                                      decision or Corporation's decision includes all or any of the following decisions by the Corporation:

                                                      1. a decision whether or not a claimant has cover:
                                                        1. a decision about the classification of the personal injury a claimant has suffered (for example, a work-related personal injury or a motor vehicle injury):
                                                          1. a decision whether or not the Corporation will provide any entitlements to a claimant:
                                                            1. a decision about which entitlements the Corporation will provide to a claimant:
                                                              1. a decision about the level of any entitlements to be provided:
                                                                1. a decision relating to the levy payable by a particular levy payer:
                                                                  1. a decision made under the Code about a claimant's complaint

                                                                    earner

                                                                    1. means a natural person who engages in employment, whether or not as an employee; and
                                                                      1. includes a person to whom clause 43, 44, or 44A of Schedule 1 applies

                                                                        Earners' Account means the Account described in section 218

                                                                          earnings means—

                                                                          1. earnings as an employee:
                                                                            1. earnings as a self-employed person:
                                                                              1. earnings as a shareholder-employee

                                                                                earnings as an employee has the meaning set out in sections 9 to 13

                                                                                  earnings as a self-employed person has the meaning set out in section 14

                                                                                    earnings as a shareholder-employee has the meaning set out in section 15

                                                                                      employee means a natural person who receives, or is entitled to receive,—

                                                                                      1. any amount that is treated as income from employment, as defined in paragraph (a) of the definition of income from employment in section YA 1 of the Income Tax Act 2007; or
                                                                                        1. any salary, wages, or other income to which section RD 3B or RD 3C of the Income Tax Act 2007 applies

                                                                                          employer

                                                                                          1. means a person, other than a person acting for an employer as a PAYE intermediary as defined in section YA 1 of the Income Tax Act 2007, who pays, or is liable to pay,—
                                                                                            1. any amount that, in relation to any other person, is treated as income from employment, as defined in paragraph (a) of the definition of income from employment in section YA 1 of the Income Tax Act 2007; and
                                                                                              1. any salary, wages, or other income to which section RD 3B or RD 3C of the Income Tax Act 2007 applies; but
                                                                                              2. does not include, for the purpose of Part 6, a person who is an employer solely by reason of any of section RD 5(1)(b)(iii), (6)(b), or (c) of the Income Tax Act 2007

                                                                                                employment

                                                                                                1. means work engaged in or carried out for the purposes of pecuniary gain or profit; and
                                                                                                  1. in the case of an employee, includes a period of paid leave, other than paid leave on the termination of employment

                                                                                                    entitlement means the entitlements described or referred to in section 69

                                                                                                      financial year means a period of 12 months ending with 30 June

                                                                                                        first week compensation means compensation payable under section 97

                                                                                                          first week of incapacity means the period—

                                                                                                          1. starting,—
                                                                                                            1. in a case where there are separate periods of incapacity resulting from the same personal injury, on the day on which the initial period of incapacity commences; or
                                                                                                              1. in any other case, on the day on which an incapacity resulting from a personal injury first commences; and
                                                                                                              2. ending with the close of the sixth day after that day

                                                                                                                foreign representative means any person who is not a permanent resident of New Zealand and who is present in New Zealand for the sole purpose of performing the person's duties—

                                                                                                                1. either as a member of the staff of a diplomatic mission of any State (within the meaning of the Diplomatic Privileges and Immunities Act 1968) or as a member of a consular post of any State (within the meaning of the Consular Privileges and Immunities Act 1971); or
                                                                                                                  1. as a representative or officer or employee of the Government of any country other than New Zealand; or
                                                                                                                    1. as a representative or officer or employee of any international organisation or of the Commonwealth Secretariat or of any organ of an international organisation or the Commonwealth Secretariat; or
                                                                                                                      1. as a representative at any conference convened in New Zealand by an international organisation or by the Commonwealth Secretariat

                                                                                                                        former Act includes the Accident Insurance Act 1998, the Accident Rehabilitation and Compensation Insurance Act 1992, the Accident Compensation Act 1982, and the Accident Compensation Act 1972

                                                                                                                          full-time employment, in relation to an earner, means employment in the 4 weeks immediately before his or her incapacity commenced, for either—

                                                                                                                          1. an average of at least 30 hours per week; or
                                                                                                                            1. a lesser number of hours, if the lesser number of hours is defined as full-time employment in the employment agreement under which the earner was employed, because of the particular nature of that employment

                                                                                                                              full-time study means a course of study recognised as full-time by the place of education that administers it

                                                                                                                                government agency, for the purposes of Part 8 and section 324(4)(b)(ii), includes a government department and a Crown entity

                                                                                                                                  health and safety regulator has the same meaning as regulator in section 16 of the Health and Safety at Work Act 2015

                                                                                                                                    Health New Zealand or other provider means Health New Zealand established by section 11 of the Pae Ora (Healthy Futures) Act 2022 or another person who is a provider as defined by section 4 of that Act

                                                                                                                                      health practitioner

                                                                                                                                      1. means a person who is, or is deemed to be, registered with an authority established or continued by section 114 of the Health Practitioners Competence Assurance Act 2003 as a practitioner of a particular health profession; but
                                                                                                                                        1. in relation to that health profession and to any purpose stated in a relevant notice under section 322A, does not include a person who, for that purpose, is declared not to be a health practitioner

                                                                                                                                          identified population group means a population group identified by the Corporation as appropriate for the purposes of a report under section 278B

                                                                                                                                            impairment, unless otherwise defined in regulations made under section 322, means a loss, loss of use, or derangement of any body part, organ system, or organ function

                                                                                                                                              incapacity,—

                                                                                                                                              1. for the purposes of determining incapacity, means incapacity determined under section 103 or section 105, as the case may require; and
                                                                                                                                                1. includes absence from employment in order to get treatment for personal injury covered by this Act, if the treatment—
                                                                                                                                                  1. is necessary for the injury; and
                                                                                                                                                    1. is treatment of a type that the claimant is entitled to under Part 1 of Schedule 1

                                                                                                                                                    individual rehabilitation plan

                                                                                                                                                    1. means a plan under section 75 that provides for a claimant to receive rehabilitation that will assist in accordance with section 70 in restoring the claimant's health, independence, and participation to the maximum practicable extent; and
                                                                                                                                                      1. includes an individual rehabilitation programme or individual rehabilitation plan entered into under a former Act

                                                                                                                                                        medical practitioner means a medical practitioner of a type defined in regulations made under this Act

                                                                                                                                                          mental injury has the meaning set out in section 27

                                                                                                                                                            Minister means, subject to any enactment, the Minister of the Crown who, under the authority of any warrant or with the authority of the Prime Minister, is for the time being responsible for the administration of this Act

                                                                                                                                                              moped has the meaning given to it in section 2(1) of the Land Transport Act 1998

                                                                                                                                                                motor vehicle has the same meaning as in section 2(1) of the Land Transport Act 1998

                                                                                                                                                                  Motor Vehicle Account means the Account described in section 213

                                                                                                                                                                    motor vehicle injury has the meaning set out in sections 29 and 35

                                                                                                                                                                      motorcycle has the meaning given to it in section 2(1) of the Land Transport Act 1998

                                                                                                                                                                        Motorcycle Safety levy means the levy payable under section 214(3)

                                                                                                                                                                          New Zealand has the meaning set out in section 16

                                                                                                                                                                            New Zealand superannuation qualification age,—irrespective of whether or not the particular person qualifies for New Zealand superannuation at that or any other age

                                                                                                                                                                            1. for a person born before 1 April 1936, means the appropriate age set out in section 3 of the Social Welfare (Transitional Provisions) Act 1990 (before its repeal):
                                                                                                                                                                              1. for any other person, means the age specified in section 7 of the New Zealand Superannuation and Retirement Income Act 2001,—

                                                                                                                                                                                non-earner means a natural person who is not an earner

                                                                                                                                                                                  Non-Earners' Account means the Account described in section 227

                                                                                                                                                                                    nurse practitioner has the meaning given to it in regulations made under this Act

                                                                                                                                                                                      ordinarily resident in New Zealand has the meaning set out in section 17

                                                                                                                                                                                        other dependant means a person who has all the following characteristics immediately before a deceased claimant's death:

                                                                                                                                                                                        1. because of his or her physical or mental condition, he or she is financially dependent on the deceased claimant:
                                                                                                                                                                                          1. he or she is deriving average earnings per week of less than the minimum weekly earnings as determined under clause 42(3) of Schedule 1:
                                                                                                                                                                                            1. he or she is not the deceased claimant's spouse or partner:
                                                                                                                                                                                              1. he or she is not a child of the deceased claimant under 18 years

                                                                                                                                                                                                outstanding claims liability, in relation to a particular date, means the present value of expected future payments in respect of claims under this Act or any of the former Acts, which claims are—

                                                                                                                                                                                                1. claims notified to, and accepted by, the Corporation before that date, in respect of which payments have not been fully made at that date; and
                                                                                                                                                                                                  1. claims that relate to events that have already occurred, but that have not been notified to, or accepted by, the Corporation as at that date; and
                                                                                                                                                                                                    1. claims of a type described in paragraph (a) or paragraph (b) that have been taken on by the Corporation, in accordance with section 7 of the Accident Insurance (Transitional Provisions) Act 2000, under an agreement with an insurer

                                                                                                                                                                                                      overpayment means an overpayment of the type described in section 248(1)(a)

                                                                                                                                                                                                        parental leave has the same meaning as in section 2(1) of the Parental Leave and Employment Protection Act 1987

                                                                                                                                                                                                          partner, in the phrase spouse or partner and in related contexts, has the meaning set out in section 18A(1) to (3); and, in relation to a deceased claimant, has the meaning set out in section 18A(4) to (6)

                                                                                                                                                                                                            PAYE income payment has the same meaning as in section RD 3(1) of the Income Tax Act 2007

                                                                                                                                                                                                              personal injury has the meaning set out in section 26

                                                                                                                                                                                                                personal injury caused by a work-related gradual process, disease, or infection has the meaning set out in section 30

                                                                                                                                                                                                                  personal injury covered by any former Act means—

                                                                                                                                                                                                                  1. personal injury covered by the Accident Insurance Act 1998:
                                                                                                                                                                                                                    1. personal injury covered by the Accident Rehabilitation and Compensation Insurance Act 1992:
                                                                                                                                                                                                                      1. personal injury by accident covered by the Accident Compensation Act 1982 or the Accident Compensation Act 1972

                                                                                                                                                                                                                        pharmaceutical means—

                                                                                                                                                                                                                        1. a prescription medicine, a restricted medicine, or a pharmacy-only medicine, as listed in Parts 1, 2, and 3 of Schedule 1 of the Medicines Regulations 1984; or
                                                                                                                                                                                                                          1. a controlled drug as defined in the Misuse of Drugs Act 1975

                                                                                                                                                                                                                            place of education

                                                                                                                                                                                                                            1. means—
                                                                                                                                                                                                                              1. a composite school or a secondary school as defined by section 10(1) of the Education and Training Act 2020 or a private school registered under section 214 of that Act; and
                                                                                                                                                                                                                                1. an institution as defined by section 10(1) of that Act; and
                                                                                                                                                                                                                                  1. a registered establishment as defined by section 10(1) of that Act; and
                                                                                                                                                                                                                                  2. includes any other prescribed place of education

                                                                                                                                                                                                                                    place of employment means any premises or place—

                                                                                                                                                                                                                                    1. occupied for the purposes of employment; or
                                                                                                                                                                                                                                      1. to which a person has access because of his or her employment; or
                                                                                                                                                                                                                                        1. attended by a person for a course of education or training for the purposes of his or her current employment, if he or she receives earnings from that employment for his or her attendance

                                                                                                                                                                                                                                          potential earner means a claimant who either—

                                                                                                                                                                                                                                          1. suffered personal injury before turning 18 years; or
                                                                                                                                                                                                                                            1. suffered personal injury while engaged in full-time study or training that began before the claimant turned 18 years and continued uninterrupted until after the claimant turned 18 years

                                                                                                                                                                                                                                              practicable, in relation to rehabilitation, means practicable after considering and balancing the following:

                                                                                                                                                                                                                                              1. the nature and consequences of the injury:
                                                                                                                                                                                                                                                1. the achievement of rehabilitation outcomes:
                                                                                                                                                                                                                                                  1. costs:
                                                                                                                                                                                                                                                    1. cost effectiveness:
                                                                                                                                                                                                                                                      1. the availability of other forms of rehabilitation:
                                                                                                                                                                                                                                                        1. other relevant factors

                                                                                                                                                                                                                                                          practising certificate means an annual practising certificate issued by the relevant authority under section 26(3) or section 29(4), or deemed to have been issued under section 191(2), of the Health Practitioners Competence Assurance Act 2003

                                                                                                                                                                                                                                                            private domestic worker means a person—

                                                                                                                                                                                                                                                            1. who is employed by any other person where—
                                                                                                                                                                                                                                                              1. the employer is the occupier or one of the occupiers of a dwellinghouse or other premises used exclusively for residential purposes; and
                                                                                                                                                                                                                                                                1. the employment is for the performance of work in or about the dwellinghouse or premises or the garden or grounds belonging to the dwellinghouse or premises; and
                                                                                                                                                                                                                                                                  1. the employment is not in relation to any business carried on by the employer or to any occupation or calling of the employer; and
                                                                                                                                                                                                                                                                    1. the employment is not regular full-time employment; and
                                                                                                                                                                                                                                                                    2. to whom section RD 4 of the Income Tax Act 2007 (obligation to make own tax deductions) applies

                                                                                                                                                                                                                                                                      public health acute services means services (as defined in regulations made under section 322(2)) that are purchased through the Minister of Health and provided by a publicly funded provider

                                                                                                                                                                                                                                                                        registered health professional means a registered health professional of a type defined in regulations made under this Act

                                                                                                                                                                                                                                                                          Registrar, in relation to an appeal to the District Court under Part 5, means a Registrar of a specified registry; and includes a Deputy Registrar of a specified registry

                                                                                                                                                                                                                                                                            rehabilitation

                                                                                                                                                                                                                                                                            1. means a process of active change and support with the goal of restoring, to the extent provided under section 70, a claimant's health, independence, and participation; and
                                                                                                                                                                                                                                                                              1. comprises treatment, social rehabilitation, and vocational rehabilitation

                                                                                                                                                                                                                                                                                road has the same meaning as in section 2(1) of the Land Transport Act 1998

                                                                                                                                                                                                                                                                                  scope of practice has the same meaning as in section 5(1) of the Health Practitioners Competence Assurance Act 2003

                                                                                                                                                                                                                                                                                    self-employed person means a natural person who has earnings as a self-employed person

                                                                                                                                                                                                                                                                                      shareholder-employee means a natural person who is a shareholder in, and an employee of, a close company

                                                                                                                                                                                                                                                                                        specified maximum, in relation to earnings, means the relevant prescribed maximum amount of earnings on which a levy is payable by or in respect of any person

                                                                                                                                                                                                                                                                                          specified registry, in relation to an appeal under Part 5, means a registry of the District Court that is for the time being specified in regulations made under this Act for the purposes of sending or filing notices of appeal

                                                                                                                                                                                                                                                                                            spouse has the meaning set out in section 18(1) to (3); and, in relation to a deceased claimant, has the meaning set out in section 18(4) to (6)

                                                                                                                                                                                                                                                                                              suffers is affected in its interpretation by—

                                                                                                                                                                                                                                                                                              1. section 36 and clause 55 of Schedule 1, when it is used in relation to mental injury:
                                                                                                                                                                                                                                                                                                1. section 37 and clause 55 of Schedule 1, when it is used in relation to personal injury caused by a work-related gradual process, disease, or infection:
                                                                                                                                                                                                                                                                                                  1. section 38 and clause 55 of Schedule 1, when it is used in relation to treatment injury or personal injury caused by medical misadventure

                                                                                                                                                                                                                                                                                                    tax year, in relation to any person, has the same meaning as in section YA 1 of the Income Tax Act 2007 for the purposes of furnishing a return of income under the Tax Administration Act 1994

                                                                                                                                                                                                                                                                                                      trade plate has the same meaning as in section 233(1) of the Land Transport Act 1998

                                                                                                                                                                                                                                                                                                        treatment includes—

                                                                                                                                                                                                                                                                                                        1. physical rehabilitation:
                                                                                                                                                                                                                                                                                                          1. cognitive rehabilitation:
                                                                                                                                                                                                                                                                                                            1. an examination for the purpose of providing a certificate including the provision of the certificate

                                                                                                                                                                                                                                                                                                              treatment injury has the meaning set out in section 32

                                                                                                                                                                                                                                                                                                                Treatment Injury Account means the Account described in section 228

                                                                                                                                                                                                                                                                                                                  treatment provider means a treatment provider of a type defined in regulations made under this Act

                                                                                                                                                                                                                                                                                                                    vocational independence, in relation to a claimant, means the claimant's capacity, as determined under section 107, to engage in work—

                                                                                                                                                                                                                                                                                                                    1. for which he or she is suited by reason of experience, education, or training, or any combination of those things; and
                                                                                                                                                                                                                                                                                                                      1. for 30 hours or more a week

                                                                                                                                                                                                                                                                                                                        weekly compensation means compensation for loss of earnings, or loss of potential earning capacity, and compensation for the spouse or partner, child, or other dependant of a deceased claimant, that is payable by the Corporation—

                                                                                                                                                                                                                                                                                                                        1. under any of clauses 32, 47, 66, 70, and 71 of Schedule 1; or
                                                                                                                                                                                                                                                                                                                          1. under sections 131, 210, 224, Part 10, or Part 11

                                                                                                                                                                                                                                                                                                                            weekly earnings, in relation to an earner, means the weekly earnings of that earner determined in accordance with Part 2 of Schedule 1

                                                                                                                                                                                                                                                                                                                              Work Account means the Account described in section 167

                                                                                                                                                                                                                                                                                                                                work-related personal injury has the meaning set out in sections 28 and 29(1)

                                                                                                                                                                                                                                                                                                                                  WorkSafe means WorkSafe New Zealand established by section 5 of the WorkSafe New Zealand Act 2013.

                                                                                                                                                                                                                                                                                                                                  1. An example used in this Act is only illustrative of the provision it relates to. It does not limit the provision.

                                                                                                                                                                                                                                                                                                                                  Compare
                                                                                                                                                                                                                                                                                                                                  • 1998 No 114 s 13
                                                                                                                                                                                                                                                                                                                                  Notes
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) acupuncturist: repealed, on , by section 3(2)(a) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act (No 2) 2005 (2005 No 45).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) audiologist: repealed, on , by section 3(2)(b) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act (No 2) 2005 (2005 No 45).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) child paragraph (c)(i): amended, on , by section 8(1) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act 2005 (2005 No 12).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) chiropractor: repealed, on , by section 3(2)(c) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act (No 2) 2005 (2005 No 45).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) claimant: amended, on , by section 8(1) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act 2005 (2005 No 12).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) clinical dental technician: repealed, on , by section 3(2)(d) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act (No 2) 2005 (2005 No 45).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) close company: amended, on (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) Consumers Price Index: inserted, on , by section 107(1) of the Data and Statistics Act 2022 (2022 No 39).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) Crown entity subsidiary: inserted, on , by section 200 of the Crown Entities Act 2004 (2004 No 115).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) Crown entity subsidiary: amended, on , by section 42 of the Crown Entities Amendment Act 2013 (2013 No 51).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) Crown funding agreement: repealed, on , by section 104 of the Pae Ora (Healthy Futures) Act 2022 (2022 No 30).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) dental technician: repealed, on , by section 3(2)(e) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act (No 2) 2005 (2005 No 45).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) dentist: repealed, on , by section 3(2)(f) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act (No 2) 2005 (2005 No 45).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) district health board or other provider: repealed, on , by section 104 of the Pae Ora (Healthy Futures) Act 2022 (2022 No 30).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) earner paragraph (b): amended, on , by section 30 of the Compensation for Live Organ Donors Act 2016 (2016 No 96).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) Earners' Account Residual levy: repealed, on , by section 6(1) of the Accident Compensation Amendment Act 2010 (2010 No 1).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) employee paragraph (a): amended, on (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) employee paragraph (b): amended (with effect on 30 March 2017), on , by section 408(a) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) employee paragraph (b): amended, on (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) employee paragraph (b): amended, on (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) employer paragraph (a): amended, on (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) employer paragraph (a): amended, on 26 March 2003 (applying to obligations under the principal Act that arise on and after 1 April 2004), by section 165(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) employer paragraph (a)(i): amended, on (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) employer paragraph (a)(ii): amended (with effect on 30 March 2017), on , by section 408(b) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) employer paragraph (a)(ii): amended, on (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) employer paragraph (a)(ii) amended, on (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) employer paragraph (b): amended, on (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) Employers' Account: repealed, on , by section 13(1) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act 2007 (2007 No 8).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) fully funded: repealed, on , by section 4 of the Accident Compensation (Financial Responsibility and Transparency) Amendment Act 2015 (2015 No 85).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) government agency: amended, on , by section 43 of the Pae Ora (Disestablishment of Māori Health Authority) Amendment Act 2024 (2024 No 5).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) health and safety regulator: inserted, on , by section 5 of the Accident Compensation Amendment Act 2015 (2015 No 71).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) Health New Zealand or other provider: inserted, on , by section 43 of the Pae Ora (Disestablishment of Māori Health Authority) Amendment Act 2024 (2024 No 5).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) Health New Zealand, the Māori Health Authority, or other provider: repealed, on , by section 43 of the Pae Ora (Disestablishment of Māori Health Authority) Amendment Act 2024 (2024 No 5).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) health practitioner: inserted, on , by section 175(1) of the Health Practitioners Competence Assurance Act 2003 (2003 No 48).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) identified population group: inserted, on , by section 5 of the Accident Compensation (Access Reporting and Other Matters) Amendment Act 2023 (2023 No 26).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) income year: repealed, on (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) Māori Health Authority: repealed, on , by section 43 of the Pae Ora (Disestablishment of Māori Health Authority) Amendment Act 2024 (2024 No 5).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) medical error: repealed, on , by section 3(3) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act (No 2) 2005 (2005 No 45).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) medical laboratory technologist: repealed, on , by section 3(2)(h) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act (No 2) 2005 (2005 No 45).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) Medical Misadventure Account: repealed, on , by section 13(1) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act 2007 (2007 No 8).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) medical mishap: repealed, on , by section 3(3) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act (No 2) 2005 (2005 No 45).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) medical practitioner: replaced, on , by section 4(1) of the Accident Compensation (Maternal Birth Injury and Other Matters) Amendment Act 2022 (2022 No 51).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) medical radiation technologist: repealed, on , by section 3(2)(j) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act (No 2) 2005 (2005 No 45).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) midwife: repealed, on , by section 3(2)(k) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act (No 2) 2005 (2005 No 45).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) moped: inserted, on , by section 6(3) of the Accident Compensation Amendment Act 2010 (2010 No 1).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) moped: amended, on , by section 4(2) of the Accident Compensation (Maternal Birth Injury and Other Matters) Amendment Act 2022 (2022 No 51).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) Motor Vehicle Account Residual levy: repealed, on , by section 6(1) of the Accident Compensation Amendment Act 2010 (2010 No 1).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) motorcycle: inserted, on , by section 6(3) of the Accident Compensation Amendment Act 2010 (2010 No 1).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) motorcycle: amended, on , by section 4(3) of the Accident Compensation (Maternal Birth Injury and Other Matters) Amendment Act 2022 (2022 No 51).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) Motorcycle Safety levy: inserted, on , by section 6(3) of the Accident Compensation Amendment Act 2010 (2010 No 1).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) New Zealand superannuation qualification age: substituted, on , by section 77 of the New Zealand Superannuation and Retirement Income Act 2001 (2001 No 84).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) New Zealand superannuation qualification age paragraph (b): amended, on , by section 9(1) of the New Zealand Superannuation and Retirement Income Amendment Act 2005 (2005 No 42).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) nurse: repealed, on , by section 3(2)(l) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act (No 2) 2005 (2005 No 45).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) nurse practitioner: replaced, on , by section 4(4) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act 2008 (2008 No 46).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) occupational therapist: repealed, on , by section 3(2)(m) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act (No 2) 2005 (2005 No 45).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) optometrist: repealed, on , by section 3(2)(n) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act (No 2) 2005 (2005 No 45).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) osteopath: repealed, on , by section 3(2)(o) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act (No 2) 2005 (2005 No 45).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) other dependant paragraph (c): amended, on , by section 8(1) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act 2005 (2005 No 12).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) partner: inserted, on , by section 3 of the Injury Prevention, Rehabilitation, and Compensation Amendment Act 2005 (2005 No 12).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) PAYE income payment: inserted, on (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) personal injury caused by medical misadventure: repealed, on , by section 3(4) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act (No 2) 2005 (2005 No 45).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) pharmacist: repealed, on , by section 3(2)(p) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act (No 2) 2005 (2005 No 45).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) physiotherapist: repealed, on , by section 3(2)(q) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act (No 2) 2005 (2005 No 45).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) place of education paragraph (a): replaced, on , by section 668 of the Education and Training Act 2020 (2020 No 38).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) podiatrist: repealed, on , by section 3(2)(r) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act (No 2) 2005 (2005 No 45).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) practising certificate: inserted, on , by section 175(1) of the Health Practitioners Competence Assurance Act 2003 (2003 No 48).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) private domestic worker paragraph (b): amended, on (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) registered health professional: replaced, on , by section 3(5) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act (No 2) 2005 (2005 No 45).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) registered medical practitioner: repealed, on , by section 175(1) of the Health Practitioners Competence Assurance Act 2003 (2003 No 48).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) Registrar: amended, on , by section 261 of the District Court Act 2016 (2016 No 49).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) Residual Claims Account: repealed, on , by section 6(1) of the Accident Compensation Amendment Act 2010 (2010 No 1).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) Residual Claims levy: repealed, on , by section 6(1) of the Accident Compensation Amendment Act 2010 (2010 No 1).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) scope of practice: inserted, on , by section 175(1) of the Health Practitioners Competence Assurance Act 2003 (2003 No 48).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) Self-Employed Work Account: repealed, on , by section 13(1) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act 2007 (2007 No 8).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) source deduction payment: repealed, on (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) specified registry: amended, on , by section 261 of the District Court Act 2016 (2016 No 49).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) speech therapist: repealed, on , by section 3(2)(t) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act (No 2) 2005 (2005 No 45).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) suffers paragraph (c): amended, on , by section 13(1) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act 2007 (2007 No 8).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) tax year: inserted, on (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) tax year: amended, on (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) trade plate: substituted, on , by section 35(4) of the Land Transport Amendment Act 2009 (2009 No 17).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) treatment injury: inserted, on , by section 3(6) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act (No 2) 2005 (2005 No 45).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) Treatment Injury Account: inserted, on , by section 13(1) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act 2007 (2007 No 8).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) treatment provider: replaced, on , by section 3(7) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act (No 2) 2005 (2005 No 45).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) vocational independence paragraph (b): amended, on , by section 6(2) of the Accident Compensation Amendment Act 2010 (2010 No 1).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) weekly compensation: amended, on , by section 8(1) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act 2005 (2005 No 12).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) Work Account: inserted, on , by section 13(1) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act 2007 (2007 No 8).
                                                                                                                                                                                                                                                                                                                                  • Section 6(1) WorkSafe: inserted, on , by section 22 of the WorkSafe New Zealand Act 2013 (2013 No 94).