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Name of agreement Administration of ACC Order in Council
Agency data share is with Accident Compensation Corporation (ACC)
MoU title Supplying information to assist ACC in the administration of the Accident Compensation Act 2001
Agency using the data ACC
Purpose Enables ACC to assess levies, and assess eligibility for and calculate earnings related compensation.
Data exchanged Inland Revenue may provide ACC with the following information:
  • Information for assessing levies:
    • person's identifying and contact details, including name and aliases (for example, company name), date of birth, physical and email addresses, phone numbers (and when all or any of these addresses and numbers were given or last updated), IRD number and New Zealand Business Number (NZBN)
    • whether an income tax return has been filed
    • start date of salary or wage employment
    • name of employer who paid schedular payments
    • whether the person is a partnership
    • income as a beneficiary of a trust.
  • Information for assessing eligibility for and calculating earnings related compensation:
    • person's identifying and contact details, including (without limitation) name and aliases (for example, company name), data of birth, physical and email addresses, phone numbers (and when all or any of those addresses and numbers were given or last updated), IRD number and NZBN
    • whether an income tax return has been filed
    • balance date (of the person as a taxpayer)
    • whether the person is a partner in a partnership
    • the partners of a partnership in which the person is a partner
    • income as a beneficiary of a trust
    • names of trustees of a trust of which the person is a beneficiary
    • date the person ceased to be an employer
    • start date of being a Private Domestic Worker, and
    • cease date of being a Private Domestic Worker.
Legal authority Section 18F of the Tax Administration Act 1994.
Name of agreement Information matching for compensation purposes
Agency data share is with Accident Compensation Corporation (ACC)
IMA title Information Matching Agreement between Inland Revenue and the Accident Compensation Corporation
Agency using the data ACC
Purpose To exchange 'beneficiary information' to verify:
  • the entitlement or eligibility of any person to or for earnings related compensation, or
  • the amount of earnings-related compensation to which any person is or was eligible, or
  • whether any premium or levy is payable or the amount of any premium or levy payable by any person.
Data exchanged ACC may provide IR with the following Beneficiary Information:
  • IRD number
  • ACC number
  • full name
  • benefit type
  • date of birth
  • payday start and end dates
  • income year start and end dates.
Inland Revenue may provide matched information to ACC relating to applicants for earnings-related compensation, details of income (from any source), where relevant to determining the applicant's entitlement to or eligibility for earnings-related compensation, or the amount of such compensation, as follows:
  • any alias names used by the applicant in relation to relevant income
  • any company or trading name used by the applicant in relation to relevant income
  • balance date (of the person as a taxpayer)
  • gross amount of income
  • net amount of income (minus expenses)
  • where the applicant is an employee, the name(s) and address(es) of each of the employee's employers within a specific period 
  • date employment commence and cease dates (with each employer)
  • payday start and end dates (with each employer)
  • pay frequency
  • net income within a tax year in relation to other sources of income 
  • employment share scheme information through company name and IRD number, date and end of tax year, look through company indicator and remuneration where no PAYE has been deducted. 
For existing or past recipients of earnings-related compensation:
  • employer name(s)
  • employer address(es)
  • employer post code(s)
  • date employment started (with each employer)
  • date employer ceased (with each employer)
  • amount of income (from each employer and any other source) where relevant to determine the person's entitlement to eligibility for or amount of earnings-related compensation.
Legal authority Section 178 of the Privacy Act 2020 and Schedule 7, part C, clause 41 of the Tax Administration Act 1994.
Name of agreement Information matching for the calculation of levies
Agency data share is with Accident Compensation Corporation (ACC)
IMA title Information matching agreement between the Accident Compensation Corporation and The Commissioner of Inland Revenue (as varied) (note that this is in fact an Information Matching Agreement)
Agency using the data ACC
Purpose To enable ACC to identify levy payers and assess levies in accordance with the Accident Compensation Act 2001. 
Data exchanged Inland Revenue provides ACC with certain information on a regular basis, including:
  • employer name and address, tax type, entity type, phone number, nature of business, employer classification, IRD number, agent code, date of birth, home phone; and
  • employer assessment details (gross earnings, ACC reimbursement), self-employed liable earnings (balance date, employer/self-employed/closed company name, premium class, liable earnings per class, assessed employer premium per class, assessed premium per class), financial transactions (effective date, processed date, transaction amount), self-employed income details (gross employee earnings, income, expenses, balance date), shareholder income details (balance date, employer/self-employed/closed company name, ACC number, name, remuneration), employer monthly schedule roll-up (gross earnings, gross withholding tax, earnings not liable, maximum earnings, balance date, employer/self-employed/closed company name).
ACC requires from Inland Revenue the following information on an ad hoc basis:
  • names, addresses, and ACC file numbers for employers, self-employed persons, private domestic workers, and shareholder-employees start date and cease date of being an employer, private domestic worker, or self-employed person
  • total earnings paid in any year by an employer to employees or a private domestic worker as earnings as an employee
  • earnings as a self-employed person or shareholder-employee
  • 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
  • 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, the individual's date of death and the name and contact details of the administrator or executor of the individual's estate.
  • Business descriptions (or BIC Code)
Legal authority Schedule 7, part C, clause 43 of the Tax Administration Act 1994 and section 246 of the Accident Compensation Act 2001
Name of agreement Variation Relating to the Memorandum of Understanding between Inland Revenue and the Accident Compensation Corporation (ACC)
Agency data share is with ACC
Agency using the data ACC
Purpose ACC and Inland Revenue sought to vary the Memorandum to update the extract specifications in Schedule F (the Technical Standards Report) and Appendix 1 of that Schedule
Data exchanged Key point data extracted from: 
  • the IR3 and auto-calc returns with schedular payments only and IR4S returns; and
  • Employment Information (EI) files which IR will supply to ACC for each employer as annually rolled-up information
Legal authority Under section 18H (via Clause 42 Schedule 7 – previously 85E) of the Tax Administration Act 1994
Last updated: 06 Mar 2024
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