(SR 2007/70)
These regulations are administered by the Department of Labour.
At Wellington this 19th day of March 2007
Pursuant to sections 244, 329, and 333 of the Injury Prevention, Rehabilitation, and Compensation Act 2001, His Excellency the Governor-General, acting on the advice and with the consent of the Executive Council and on the recommendation of the Minister for ACC, makes the following regulations.
Preamble
1 Title
2 Commencement
3 Interpretation
4 Period to which levy relates
Part 1Work Account levy
5 Work Account levy
6 Calculation of Work Account levy for self-employed persons
7 Levy rates
8 Maximum earnings on which levy payable
9 Minimum levies to be paid by certain people earning less than stated amount or without earnings history
Part 2Persons purchasing compensation
10 Application of this Part
11 Corporation to determine compensation levy
12 Base compensation levy
13 Non-abatement part
14 Self-employed person must pay either compensation levy or Work Account levy
Part 3Downward adjustments to Work Account levy or compensation levy based on safety management practices
Subpart 1—General provisions relating to downward adjustments to Work Account levy or compensation levy
15 Limits on entitlement to downward adjustments
16 Auditors
17 Decisions made under this Part
Subpart 2—Downward adjustments for all employers or self-employed persons
18 Downward adjustments
19 Basis of downward adjustments
20 Employer or self-employed person may apply for audit
21 Determination of applications for audit
22 Restrictions on further applications for audits for downward adjustment
23 Application of downward adjustments
24 Administration of downward adjustments
25 Corporation may require further audit in certain circumstances
Subpart 3—Downward adjustment for certain employers or self-employed persons
26 Interpretation
27 Application of this subpart
28 Downward adjustments
29 Basis of downward adjustments
30 Employer or self-employed person may apply for downward adjustment
31 Determination of applications for downward adjustment
32 Audits
33 Application of downward adjustments
34 Person for whom downward adjustment is made must submit annual declaration
35 Consequences of failure to submit annual declaration
36 Consequences if annual declaration discloses this subpart no longer applies or self-assessment no longer current
37 Corporation may require further audit in certain circumstances
38 Restrictions on further applications for downward adjustment
39 Administration of downward adjustments
Part 4Upward adjustments to Work Account levy based on employer's safety management practices
40 Auditors
41 Upward adjustments
42 Basis of upward adjustments
43 Further audits after upward adjustment
44 Application of upward adjustment to levy
45 Administration of upward adjustments
Part 5Miscellaneous
46 Collection of Work Account levy
47 Interest rate on Work Account levy overpaid
48 Levy exclusive of GST
49 Amount of levy exempt from payment
50 Continuation of adjustments
51 Revocations and savings
Schedule 1Classifications and levies for employers and private domestic workers
Schedule 2Classifications and levies for self-employed persons
Schedule 3Classifications and levy rates for purchase of agreed level of weekly compensation
Schedule 4Age-related discount
Schedule 5Classifications in respect of which downward adjustments to Work Account levy or compensation levy may be made
Explanatory note
Gazette information