Accident Compensation Act 2001

Management of the Scheme - Limitation period and other matters

255: Refunds payable by Corporation

You could also call this:

"The Accident Compensation Corporation (ACC) will give you back money if you pay them too much"

If you pay too much money to the Accident Compensation Corporation (ACC), they will give it back to you. This is called a refund. Here's what you need to know:

The ACC will check if you've paid more than you should have. If you have, they will either give you the extra money back or use it to pay for other things you might owe them. They'll let you know if they do this.

Sometimes, the government makes special rules about refunds for certain people. If this applies to you, the ACC or someone working for them will give you the refund following these rules.

If the refund is less than $20, the ACC might not bother giving it to you or telling you about it.

There's a time limit for getting refunds. If the money was collected by the tax department (called the Commissioner), you can only get a refund for up to 8 years after the end of the year when you paid the money.

Remember, these rules are here to make sure you don't pay more than you need to, and to help you get your money back if you do.

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This page was last updated on 8 April 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM103126.

Topics:

Health and wellbeing > Healthcare servicesMoney and consumer rights > Taxes

254: Limitation period, or

"Time limit for paying back money to ACC"

256: Application of payments, or

"How ACC handles your payments and where they go"

Part 6Management of the Scheme
Limitation period and other matters

255Refunds payable by Corporation

If the Corporation is satisfied that a levy payable under this Act has been paid in excess of the amount properly payable, the Corporation must—
refund the amount paid in excess; or
credit any amount so paid in excess on account against the amount of any other levy or other amount that may for the time being be due and payable by the person by whom the payment in excess was made, and notify the person accordingly.

Levies paid under section 213(2)(c) are refundable to the persons or classes of person, to the extent, and in the manner, prescribed by regulations made under this Act, and any refundable amount must be paid by the Corporation or an agent of the Corporation in accordance with the regulations.
The Corporation may refrain from making a refund under subsection (1)(a), or notifying the crediting of an amount under subsection (1)(b) or making a refund under subsection (1A), if the amount of the refund or credit is less than $20.
No amount collected under this Act by the Commissioner may be refunded or credited under this section after the expiration of the period of 8 years immediately after the end of the year in which the relevant levy was payable.

Notes

Section 255(1A): inserted, on 1 July 2003, by section 11(1) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act 2003 (2003 No 29).
Section 255(2): amended, on 1 July 2003, by section 11(2) of the Injury Prevention, Rehabilitation, and Compensation Amendment Act 2003 (2003 No 29).