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OSH Legislation

Schedule 7 Consequential tax amendments

Schedule 7
Consequential tax amendments
s 338
Insert in paragraph (b) of the proviso to section 5(13), after the words “the Accident Insurance Act 1998”, the words “or the [Accident Compensation Act 2001]”.
Insert in section 20(3)(d)(v), after the words “the Accident Insurance Act 1998”, the words “or the [Accident Compensation Act 2001]”.
Income Tax Act 1994 (1994 No 164) (Repealed)
                                                                            

History Note - Statutes of New Zealand

The item relating to the Income Tax Act 1994 was repealed, as from 1 April 2005, by s YA 2 Income Tax Act 2004 (2004 No 35).

Historical Versions - Statutes of New Zealand

Show the historical version (1 April 2002 to 31 March 2005)

Income Tax Act 1994 (1994 No 164)
Omit from section CB 5(1)(h)(i) the expression “paragraphs (ba) and (bb)” and substitute the expression “paragraphs (ba), (bb), and (bc)”.
Insert in section CB 5(1)(i)(ii), before the expression “section 204”, the words “section 201 or”.
Insert in section CB 5(1)(q), after the words “the Accident Insurance Act 1998”, the words “, or under Part 11 of the Injury Prevention, Rehabilitation, and Compensation Act 2001,”.
Insert in section CC 1(1), after paragraph (bb):
“(bc)
all payments made, under the Injury Prevention, Rehabilitation, and Compensation Act 2001, by the Corporation of weekly compensation (within the meaning of that Act) that are not recovered or recoverable under section 248 of that Act:”.
Insert in the heading to section ED 1A, after the words “Accident Insurance Act 1998”, the words “or Injury Prevention, Rehabilitation, and Compensation Act 2001”.
Insert in section ED 1A(1), after the words “the Accident Insurance Act 1998”, the words “or the Injury Prevention, Rehabilitation, and Compensation Act 2001”.
Repeal section ED 1A(2)(a) and (b) and substitute:
“(a)
premiums or levies to fund the Earners' Account under section 283(1) of the Accident Insurance Act 1998 or section 219(1) of the Injury Prevention, Rehabilitation, and Compensation Act 2001:
“(b)
Earners' Account levy under section 283(2) of the Accident Insurance Act 1998 or Earners' Account Residual levy under section 219(2) of the Injury Prevention, Rehabilitation, and Compensation Act 2001:”.
Add to section ED 1A(2)(ba) the words “or levies to fund the Self-Employed Work Account under section 202 of the Injury Prevention, Rehabilitation, and Compensation Act 2001.”
Repeal section ED 1A(2)(c) and substitute:
“(c)
Residual Claims levy under section 304 of the Accident Insurance Act 1998 or section 193 of the Injury Prevention, Rehabilitation, and Compensation Act 2001:”.
Add to section ED 1B(4) the words “or levy to fund the Employers' Account under section 168 of the Injury Prevention, Rehabilitation, and Compensation Act 2001.”
Insert in section EH 1(9)(c)(i), after the words “the Accident Rehabilitation and Compensation Insurance Act 1992”, the words “or the Injury Prevention, Rehabilitation, and Compensation Act 2001”.
Insert in section GC 18, after the word “deduction” (in the second place where it occurs), the words “or combined tax and earner levy deduction”.
Insert in section GC 18, after the words “the Accident Insurance Act 1998”, the words “or section 221 of the Injury Prevention, Rehabilitation, and Compensation Act 2001”.
Insert in section GC 18, after the words “or that section 285”, the words “or that section 221”.
Insert in section KC 3(3), after paragraph (aa) of the definition of “full-time earner”:
“(ab)
that person having suffered incapacity due to personal injury (within the meaning of section 6 of the Injury Prevention, Rehabilitation, and Compensation Act 2001) in respect of which—
“(i)
weekly compensation (within the meaning of section 6 of that Act and section 365 and Part 2 of Schedule 1 of that Act) is payable; or
“(ii)
compensation payable under sections 383, 384, and 385, and clauses 66, 70, and 71 of Schedule 1, of that Act, has been, is being, or will be paid where, if not for the death of another person, that person would have been so engaged:”.
Insert in section ME 1(2)(i), after the words “the Accident Insurance Act 1998”, the words “or section 24 of the Injury Prevention, Rehabilitation, and Compensation Act 2001”.
Insert in section NC 16, after the word “deduction” (in the second place where it occurs), the words “or combined tax and earner levy deduction”.
Insert in section NC 16(b), after the word “deductions” (in the second place where it occurs), the words “or combined tax and earner levy deductions”.
Insert in section NC 19, after the word “deduction” (in the second place where it occurs), the words “or combined tax and earner levy deduction”.
Insert in section NC 19, after the words “the Accident Insurance Act 1998”, the words “or section 221 of the Injury Prevention, Rehabilitation, and Compensation Act 2001”.
Insert in section NC 20(1), after the words “the Accident Insurance Act 1998”, the words “or an earners' levy payable under section 221 of the Injury Prevention, Rehabilitation, and Compensation Act 2001”.
Insert in section NC 20(2), after the word “deductions” (in the first place where it occurs), the words “or combined tax and earner's levy deductions”.
Insert in section NC 20(3), after the words “the Accident Insurance Act 1998” where they first appear, the words “or section 221 of the Injury Prevention, Rehabilitation, and Compensation Act 2001”.
Insert in section NC 20(3)(a), after the word “deduction” (in the first place where it occurs), the words “or combined tax and earner levy deduction”.
Insert in section NC 20(3)(a)(ii), after the words “the Accident Insurance Act 1998,” the words “or section 221 of the Injury Prevention, Rehabilitation, and Compensation Act 2001,”.
Insert in section NC 20(3)(a)(ii), after the word “premium”, the words “or earner's levy”.
Insert in the definition of “combined tax and earner premium deduction” in section OB 1, after the word “deduction”, the words “or combined tax and earner levy deduction”.
Insert in paragraph (b) of the definition of “combined tax and earner premium deduction” in section OB 1, after the words “the Accident Insurance Act 1998”, the words “or section 221 of the Injury Prevention, Rehabilitation, and Compensation Act 2001”.
Insert in paragraph (b) of the definition of “combined tax and earner premium deduction” in section OB 1, after the words “earner's premium”, the words “or earner's levy”.
Omit from paragraph (d) of the definition of “employee” in section OB 1 the expression “paragraphs (d), (f), (g), (h), (i), (ia) and (ib)” and substitute the expression “paragraphs (d), (f), (g), (h), (i), (ia), (ib), and (iba)”.
Omit from paragraph (b) of the definition of “employer” in section OB 1 the expression “paragraphs (d), (f), (g), (h), (i), (ia) and (ib)” and substitute the expression “paragraphs (d), (f), (g), (h), (i), (ia), (ib), and (iba)”.
Omit from paragraph (a) of the definition of “employment” in section OB 1 the expression “paragraphs (d), (f), (g), (h), (i), (ia) and (ib)” and substitute the expression “paragraphs (d), (f), (g), (h), (i), (ia), (ib), and (iba)”.
Insert in the definition of “exempt interest” in section OB 1 after paragraph (f):
“(fa)
payable on any overpaid levy under section 173 of the Injury Prevention, Rehabilitation, and Compensation Act 2001.”
Insert in paragraph (a) of the definition of “full-time earner” in section OB 1, after the words “section 29 of the Accident Insurance Act 1998”, the words “or section 26 of the Injury Prevention, Rehabilitation, and Compensation Act 2001”.
Insert in paragraph (a) of the definition of “full-time earner” in section OB 1, after the words “section 13 of the Accident Insurance Act 1998”, the words “, or any weekly compensation within the meaning of section 6 of the Injury Prevention, Rehabilitation, and Compensation Act 2001,”.
Insert in paragraph (b)(i) of the definition of “income from employment” in section OB 1, after the words “or paragraph (ia)”, the words “or paragraph (ib) or paragraph (iba)”.
Insert in paragraph (b)(i) of the definition of “income from employment” in section OB 1, after the words “clause 7 of Schedule 1 of that Act”, the words “or to a self-employed person within the meaning of section 6 of the Injury Prevention, Rehabilitation, and Compensation Act 2001 in respect of compensation paid under clause 32 of Schedule 1 of that Act”.
Insert in the definition of “salary or wages” in section OB 1, after paragraph (ib):
“(iba)
all payments made, under the Injury Prevention, Rehabilitation, and Compensation Act 2001, by the Corporation (within the meaning of that Act) of weekly compensation (within the meaning of that Act); and”.
Omit from paragraph (e) of the definition of “specified payment” in section OB 1 the expression “paragraphs (h), (i), and (ia)” and substitute the expression “paragraphs (h), (i), (ia), (ib), and (iba)”.
Insert in the definition of “combined tax and earner premium deduction” in section 3(1), after the word “deduction”, the words “or combined tax and earner levy deduction”.
Insert in paragraph (d) of the definition of “tax law” in section 3(1), after the words “the Accident Insurance Act 1998 or a regulation made under that Act”, the words “or the [Accident Compensation Act 2001] or a regulation made under that Act”.
Insert in section 4A(3), after paragraph (a), the following paragraph:
“(aa)
deductions of levies under the [Accident Compensation Act 2001] or a regulation made under that Act; or”.
Insert in section 33A(1)(b)(iii), after the word “premium”, the words “or earner levy”.
Insert in section 80E(2)(d), after the word “premium”, the words “or earner levy”.
Insert in section 81(1)(a), after subparagraph (ii):
“(iia)
the [Accident Compensation Act 2001] where the Commissioner is acting as agent for the collection of levies under sections 193 and 219 and earner levies from employees under section 219 of that Act; and”.
Omit from section 81(1)(a) the expression “subparagraphs (i) and (ii)” and substitute the expression “subparagraphs (i), (ii), and (iia)”.
Insert in section 81(3)(a)(ii), after the words “the Accident Insurance Act 1998”, the words “or the [Accident Compensation Act 2001]”.
Omit from section 81(4)(c) the expression “subparagraphs (i) and (ii)” and substitute the expression “subparagraphs (i), (ii), and (iia)”.
Insert in section 82(1)(c), after the word “premium” in both places where it occurs, the words “or levy”.
Insert in paragraph (c) of the definition of “earnings related compensation” in section 82(9), after the words “the Accident Insurance Act 1998”, the words “or the [Accident Compensation Act 2001]”.
Insert, after section 85D:
“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 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 [Accident Compensation Act 2001]
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].”
Insert in section 86(1)(b), after the words “the Accident Insurance Act 1998”, the words “or the [Accident Compensation Act 2001]”.
Insert in section 86(1)(c), after the words “the Accident Insurance Act 1998,”, the words “or the [Accident Compensation Act 2001],”.
Insert in section 86(2), after the words “the Accident Insurance Act 1998,”, the words “or the [Accident Compensation Act 2001],”.
Insert in section 86(5)(a), after the words “the Accident Insurance Act 1998”, the words “or continued by the [Accident Compensation Act 2001]”.
Omit from section 86(5)(b) the words “or clause 26 of Schedule 6 of the Accident Insurance Act 1998” and substitute the words “or clause 25 of Schedule 6 of the Accident Insurance Act 1998 or clause 25 of Schedule 5 of the [Accident Compensation Act 2001]”.
Insert in section 86(5)(f), after the words “the Accident Insurance Act 1998”, the words “or the [Accident Compensation Act 2001]”.
Omit from section 139A(1) the words “or any successor to that regulation made under the Accident Insurance Act 1998” and substitute the words “or regulation 15 of the Accident Insurance (Premium Payment Procedures) Regulations 1999 or any successor to that regulation made under the [Accident Compensation Act 2001]”.
Omit from section 142(1)(c) the words “or any successor to that regulation made under the Accident Insurance Act 1998” and substitute the words “or regulation 15 of the Accident Insurance (Premium Payment Procedures) Regulations 1999 or any successor to that regulation made under the [Accident Compensation Act 2001]”.
Add to section 143A(5)(b) the words “or a combined tax and earner levy deduction”.
Omit from section 156A(2) the words “the Accident Insurance Act 1998 or regulations made under that Act” and substitute the words “the Accident Insurance Act 1998 or under regulation 15 of the Accident Insurance (Premium Payment Procedures) Regulations 1999 or regulations made under the [Accident Compensation Act 2001]”.
Insert in paragraph (b) of the definition of “income tax” in section 157(10), after the word “deduction” in the second place where it occurs, the words “or combined tax and earner levy deduction”.
Insert in paragraph (b) of the definition “income tax” in section 157(10), after the words “the Accident Insurance Act 1998”, the words “or section 221 of the [Accident Compensation Act 2001]”.
Insert in section 167(1), after the word “deduction” in the second place where it occurs, the words “or combined tax and earner levy deduction”.
Insert in section 167(1), after the words “Accident Insurance Act 1998”, the words “or section 221 of the [Accident Compensation Act 2001]”.
Insert in section 167(2), after the word “deduction” in the second place where it occurs, the words “or combined tax and earner levy deduction”.
Insert in section 167(2), after the words “the Accident Insurance Act 1998”, the words “or section 221 of the [Accident Compensation Act 2001]”.
Insert in the definition of “tax deduction”, or “combined tax and earner deduction” in section 167(4), after the word “deduction” in the second place where it occurs, the words “or combined tax and earner levy deduction”.
Insert in section 168(1), after the word “deduction” in the second place where it occurs, the words “or combined tax and earner levy deduction”.
Insert in section 168(1), after the words “the Accident Insurance Act 1998”, the words “or section 221 of the [Accident Compensation Act 2001]”.
Insert in section 169(1), after the word “deduction” in the second place where it occurs, the words “or combined tax and earner levy deduction”.
Insert in section 169(1), after the words “the Accident Insurance Act 1998”, the words “or section 221 of the [Accident Compensation Act 2001]”.
Insert in section 169(1), after the words “or that section 285”, the words “or that section 221”.

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