Section Sch7-“ 85E — Injury Prevention, Rehabilitation, and Compensation Act 2001: Disclosure of information for assessment of levies
Text of the provision Official document
“ 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 Injury Prevention, Rehabilitation, and Compensation Act 2001. “ (2) For the purposes of subsection (1), for the year commencing on 1 April 2002 and every subsequent year, on request from 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. “ (3) In this section,— “ earnings as an employee , employer , private domestic worker , and self-employed person have the meanings given to them by section 6 of the Injury Prevention, Compensation, and Rehabilitation Act 2001 “ earnings as a self-employed person has the meaning given to it by section 6 of the Injury Prevention, Compensation, and Rehabilitation Act 2001 “ earnings as a shareholder-employee has the meaning given to it by section 15 of the Injury Prevention, Compensation, and Rehabilitation Act 2001. ”
Official source: legislation.govt.nz
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