ACC Invoices Currently Being Reviewed
Holds on ACC invoices are applied for a number of reasons and sometimes they prevent an invoice being released correctly. Such as no classification indicated, part-time or full-time status missing, account information is incorrect.
ACC are carrying out an analysis and releasing aged accounts once the information is corrected.
If you have not received an invoice for any of the last 4 years you may receive it/them within the next few months.
How will this affect you?
1: If you receive a reassessed invoice –
ACC has the ability under section 243(3) of the legislation to reassess an invoice up to a maximum of 5 years (4 years plus the current year) if they determine that the correct levy has not been paid.
This means, if for example the Classification Unit was incorrect on a 2009 invoice, ACC can amend the Classification Unit and reassess the invoice based on the new Classification Unit.
2: If you receive an original first invoice (for example, a 2011 invoice in 2013) –
There is no statement in the ACC act regarding when ACC must send an invoice if an invoice has never been issued. The levy payer has an obligation to pay the invoice even if the original is issued 10 years after the invoice year.