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Accident Compensation Act 2001

Miscellaneous provisions - Offences and penalties generally

311: Goods and services tax not payable on penalties or fines

You could also call this:

"No extra tax on fines or penalties from ACC"

You don't have to pay goods and services tax on any fines, penalties, or interest that you might owe under the Accident Compensation Act or any of the old Acts that came before it. This is just to make it clear, in case anyone was unsure. The Goods and Services Tax Act doesn't apply to these kinds of payments.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM103456.

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Money and consumer rights > TaxesHealth and wellbeing > Healthcare services
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"Not telling ACC when you start earning more money is against the law"

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Part 9Miscellaneous provisions
Offences and penalties generally

311Goods and services tax not payable on penalties or fines

  1. To avoid doubt, goods and services tax under the Goods and Services Tax Act 1985 is not payable in respect of any fine, penalty, or interest that is payable under this Act or any of the former Acts.