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Purpose: To identify ACC levy payers, and to calculate and collect levies, and to determine income for compensation purposes.
IR disclosure to ACC: For self-employed people, IR provides ACC with the full name, contact details, date of birth, IR number and earnings information. For employers, IR provides ACC the name, address, IR number, and total employee earnings.
Compliance: Compliant.
Technical information
Information matching provision | Accident Compensation Act 2001, s.246 Tax Administration Act 1994, Schedule 7 Part C subpart 2 cls 41 and 42 |
Year authorised | 2000 |
Year commenced | 2002 |
Programme type | Updating data |
Unique identifiers | Tax file number |
System description
IR provides ACC with a weekly extract, via an online transfer, of new or updated records containing the following information for all employers, self employed persons, and private domestic workers:
The ACC levy invoice includes a statement about where the information was obtained and what dispute provisions are available. It includes a formal review of the assessment. No separate adverse action notice is issued.
Recent activity
2019/20 | 2020/21 | 2021/22 | 2022/23 | |
Name and address records received | 4,437,543 | 3,038,133 | 3,725,872 | 3,085,116 |
Earnings records received | 2,273,717 | 2,276,152 | 2,212,152 | 2,212,059 |
Self-employed persons invoiced | 143,782 | 275,484 | 298,358 | 320,409 |
Employers invoiced | 308,870 | 264,741 | 280,883 | 289,231 |
Challenges | 130 | 112 | 102 | 99 |
Successful challenges | 9 | 4 | 12 | 14 |
1 April - 31 March years.
Annual information received about employers and the self-employed can include multiple updates for a single employer.
The number of matched records in 2019/20 is higher than previous years due to extraction issues relating to IR and ACC’s transformation programmes. Initial incompatibilities and corrections led to repeat batches of data being processed.
ACC and IR are developing an AISA to replace this provision.
The utility of these provisions was assessed in the report MSD, MoE and ACC Matches (July 2014) and subsequently in Accident Compensation Corporation, Department of Internal Affairs, and Ministry of Business, Innovation and Employment (Motor Vehicle Traders Register) information matching (February 2020).