85E Disclosure of information for assessment of levies

(1)

The purpose of this section is to facilitate the exchange of information between the Inland Revenue Department and the Accident Compensation Corporation for the purpose of establishing an information matching programme to enable the Corporation to assess levies for employers, self-employed persons, private domestic workers, and shareholder-employees in accordance with the Accident Compensation Act 2001.

(2)

For the purposes of subsection (1), for the year commencing on 1 April 2002 and every subsequent year, on application by the chief executive of the Corporation, the Commissioner may, at any time, supply to any authorised officer of the Corporation all of the following information that is held by the department:

(a)

the names, addresses, and ACC file numbers for employers, self-employed persons, private domestic workers, and shareholder-employees:

(b)

the time at which an employer or a private domestic worker became or ceased to become an employer or a private domestic worker:

(c)

the time at which a self-employed person commenced or ceased business:

(d)

the total amount paid in any year by an employer or a private domestic worker as earnings as an employee:

(e)

in the case of a self-employed person, the earnings as a self-employed person:

(f)

in the case of a shareholder-employee, the earnings as a shareholder-employee:

(g)

whether an employer, self-employed person, private domestic worker, or shareholder-employee has a tax agent and, if so, the tax agent’s name and contact details:

(h)

in the case of an employer, self-employed person, private domestic worker, or shareholder-employee who is an individual, whether the individual is deceased and, if so,—

(i)

the individual’s date of death; and

(ii)

the name and contact details of the administrator or executor of the individual’s estate.

(3)

In this section,—

earnings as a self-employed person has the meaning given to it by section 6 of the Accident Compensation Act 2001

earnings as a shareholder-employee has the meaning given to it by section 15 of the Accident Compensation Act 2001

earnings as an employee, employer, private domestic worker, and self-employed person have the meanings given to them by section 6 of the Accident Compensation Act 2001.

Section 85E: inserted, on 1 April 2002, by section 338 of the Injury Prevention, Rehabilitation, and Compensation Act 2001 (2001 No 49).

Section 85E(1): amended, on 21 December 2010, by section 189 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 85E(2): amended, on 2 June 2016, by section 126 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 85E(2)(g): inserted, on 3 March 2010, by section 49 of the Accident Compensation Amendment Act 2010 (2010 No 1).

Section 85E(2)(h): inserted, on 3 March 2010, by section 49 of the Accident Compensation Amendment Act 2010 (2010 No 1).

Section 85E(3) earnings as a self-employed person: amended, on 21 December 2010, by section 189 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 85E(3) earnings as a shareholder-employee: amended, on 21 December 2010, by section 189 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 85E(3) earnings as an employee, employer, private domestic worker, and self-employed person: amended, on 21 December 2010, by section 189 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).