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Accident Compensation Act 2001

Management of the Scheme - General levy provisions

245: Agent to whom levies may be paid

You could also call this:

"Who collects ACC payments and fees"

The law says that if the Accident Compensation Corporation (ACC) asks, you might need to pay your levies to the Commissioner of Inland Revenue instead of directly to ACC. The Commissioner is like a middleman who collects the money for ACC.

After the Commissioner collects the levies, they keep a small fee for doing this job. Then they give the rest of the money to ACC by the end of the next month.

Sometimes, when people are late paying their levies, they have to pay extra money called penalties. The Commissioner also collects these penalties and gives ACC's share to them regularly.

When the Commissioner is collecting levies for ACC, they use the same rules as they do for collecting taxes. This means if you break these rules, it's treated the same as breaking tax rules.

Even though ACC can use the Commissioner to collect levies, they can also use other people or companies to help collect the money if they want to.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM103109.

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244: Amounts of levy exempt from payment, or

"When you don't have to pay a small levy amount"

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"ACC can ask for information to figure out how much money people owe"

Part 6Management of the Scheme
General levy provisions

245Agent to whom levies may be paid

  1. If the Corporation so requires, a person must pay levies (or any part of any levy) payable under this Act to the Commissioner as agent for the Corporation.

  2. The Commissioner must, after deducting any agreed collection fee, pay the balance of levies to the Corporation not later than the end of the month following the month in which those levies are received.

  3. The Commissioner must, after deducting any agreed collection fee, pay to the Corporation, at intervals agreed between the Commissioner and the Corporation, penalties payable in respect of combined tax and earner levy deductions as is estimated by the Commissioner to be attributable to earner levy deductions.

  4. If the Commissioner is acting as agent for the Corporation under this section, the provisions of the Tax Administration Act 1994, so far as they are applicable, apply as if—

  5. this Act were one of the Inland Revenue Acts and the levy were a tax or duty under one of the Inland Revenue Acts; and
    1. every offence under the Tax Administration Act 1994 were an offence against this Act.

      1. This section does not prevent the Corporation from using any other agent for the purposes of levy collection.