82 Disclosure of information for matching purposes

(1)

The purpose of this section is to facilitate the exchange of information between the Inland Revenue Department and the Corporation for the purposes of verifying—

(a)

the entitlement or eligibility of any person to or for any earnings related compensation; or

(b)

the amount of any earnings related compensation to which any person is or was entitled or for which any person is or was eligible; or

(c)

whether any premium or levy is payable or the amount of any premium or levy payable by any person.

(2)

[Repealed]

(3)

For the purpose of this section, any officer or employee or agent of the Corporation authorised in that behalf by the Managing Director or chief executive of the Corporation may from time to time supply to the Commissioner any beneficiary information held by the Corporation.

(4)

Where, in relation to any person, beneficiary information is supplied to the Commissioner under subsection (3), the Commissioner may cause a comparison of that information to be made with any information held by the department and which relates to that person.

(5)

Where the result of any comparison carried out under subsection (4) indicates that any person who is receiving, or has received, earnings related compensation is or was, while receiving that compensation, receiving income from employment (including self-employment) the Commissioner may take action under subsection (6).

(6)

Where, in relation to any person, the circumstances referred to in subsection (5) apply, the Commissioner may, for the purpose of this section, supply to any authorised officer of the Corporation, all or any of the following information that is held by the department and that relates to the person:

(a)

where the person is, or was, in employment while receiving any earnings related compensation,—

(i)

the date or dates on which that employment commenced:

(ii)

where applicable, the date or dates on which that employment ceased:

(iii)

the name and business address of each employer so employing that person:

(b)

where the person is, or was, receiving any other income during any period in which they are receiving, or have received, any earnings related compensation, in circumstances where that other income may be taken into account in determining the person’s entitlement to or eligibility for that compensation, or in determining the amount of that compensation, the amount of that other income so received during that period.

(7)

Where the result of any comparison carried out under subsection (4) indicates that any person who is an applicant for earnings related compensation is receiving any income from any source, and that income may be taken into account in determining the person’s entitlement to or eligibility for that compensation, or in determining the amount of that compensation, the Commissioner may, for the purpose of this section, supply details of that income to any authorised officer of the Corporation.

(7B)

[Repealed]

(8)

The provisions of this section shall apply notwithstanding any other provision of this Act.

(9)

In this section, unless the context otherwise requires,—

authorised officer means any officer, employee, or agent of the Corporation who is authorised by the Managing Director or chief executive of the Corporation to receive information supplied by the Commissioner under this section

beneficiary means—

(a)

a person who is receiving, or has received, earnings related compensation:

(b)

an applicant for earnings related compensation

beneficiary information, in relation to a beneficiary, means information that—

(a)

identifies the beneficiary, which may include the beneficiary’s tax file number; and

(b)

identifies any earnings related compensation that the beneficiary is receiving, or has received, or for which the beneficiary has applied, including, in the case of any earnings related compensation that the beneficiary is receiving or has received, the dates on which payment of the compensation commenced, and, where applicable, the date on which that payment ceased

Corporation means the Accident Compensation Corporation or the Accident Rehabilitation and Compensation Insurance Corporation

earnings related compensation means—

(a)

compensation payable under the Accident Compensation Act 1982; and

(b)

any compensation for loss of earnings payable under sections 38, 39, and 43 of the Accident Rehabilitation and Compensation Insurance Act 1992, and any vocational rehabilitation allowance payable under section 25 of that Act, and any compensation for loss of potential earning capacity payable under section 45 or section 46 of that Act, and any weekly compensation payable under section 58, section 59, or section 60 of that Act, and any payments continued to be paid under section 137, section 138, or section 145 of that Act (excluding any payments continued under section 143 of that Act in relation to section 68 of the Accident Compensation Act 1982):

(c)

any weekly compensation payable under the Accident Insurance Act 1998 or the Accident Compensation Act 2001.

Compare: 1974 No 133 s 13A

Section 82(1): amended, on 31 August 2017, by section 327(1) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 82(1): amended, on 21 December 2004, by section 92(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).

Section 82(1): amended, on 1 October 1998, by section 11 of the Employment Services and Income Support (Integrated Administration) Act 1998 (1998 No 96).

Section 82(1)(a): amended, on 31 August 2017, by section 327(2) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 82(1)(b): amended, on 31 August 2017, by section 327(3) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 82(1)(c): amended, on 1 April 2002, by section 338 of the Injury Prevention, Rehabilitation, and Compensation Act 2001 (2001 No 49).

Section 82(2): repealed, on 31 August 2017, by section 327(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 82(3): amended, on 19 December 1998, by section 416 of the Accident Insurance Act 1998 (1998 No 114).

Section 82(4): amended, on 31 August 2017, by section 327(5) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 82(5): replaced, on 31 August 2017, by section 327(6) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 82(6): replaced, on 31 August 2017, by section 327(7) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 82(7): replaced, on 31 August 2017, by section 327(8) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 82(7B): repealed, on 31 August 2017, by section 327(9) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 82(9) authorised officer: replaced, on 31 August 2017, by section 327(10) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 82(9) beneficiary: replaced, on 31 August 2017, by section 327(11) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 82(9) beneficiary information: replaced, on 31 August 2017, by section 327(12) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 82(9) benefit: repealed, on 31 August 2017, by section 327(13) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 82(9) earnings related compensation paragraph (c): inserted, on 19 December 1998, by section 416 of the Accident Insurance Act 1998 (1998 No 114).

Section 82(9) earnings related compensation paragraph (c): amended, on 21 December 2010, by section 189 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 82(9) earnings related compensation paragraph (c): amended, on 1 April 2002, by section 338 of the Injury Prevention, Rehabilitation, and Compensation Act 2001 (2001 No 49).