GOV-041407
Overseas Claim Policy v19.0
c
Summary
ACC will usually not pay for or contribute towards client
rehabilitation services where either the provider or the
client in not in New Zealand at the time the service is pro-
Objective
vided. See section 128 of the Accident Compensation Act
An overseas claim is where a client already has cover for a per-
2001.
sonal injury and qualifies for support and now lives outside of
New Zealand. Overseas claims do not apply to clients ordinarily
This means that ACC will usually not pay for or contribute
resident in New Zealand who incur an injury while overseas and
the costs related to:
seek cover for their injury on their return to New Zealand.
• clients in New Zealand receiving rehabilitation from
1. Rules
overseas providers, eg overseas surgeons who provide
2. Types of support
treatment for ACC clients in New Zealand
3. Short-term absences
4. Taxation and Double Tax Agreement (Australia)
• services from a New Zealand-based provider to an
5. Medical Certificate, Privacy and Information
overseas client, eg counselling and teacher aides via
6. Abatements
email, telephone and Skype. This excludes attendant
care. See providing attendant care overseas for guid-
[Out of Scope]
ance.
Owner
Expert
Depending on the circumstances of the client, ACC may
provide limited support to the clients. See the Overseas
Claims Guidance document
Policy
Overseas Claims Guidance document
1.0 Rules
Assessing Overseas Clients For Non-contracted
a Overseas clients include overseas visitors who have
Care Service Page
worked in New Zealand and who may need further
rehabilitation after they’ve left New Zealand.
3.0 Short term absences
Overseas clients are required to continue to participate in
their rehabilitation and may also be required to return to
a If a client is in receipt of weekly compensation and is on
New Zealand at their own expense for assessments in
holiday or living overseas for less than three months:
order to maintain any weekly compensation payable.
• you must manage them as if they were on holiday within
New Zealand.
• we’ll only pay them weekly compensation or IALS. You
2.0 Types of support
must pay any amounts into a New Zealand bank account.
See Payments to clients outside NZ
a Under current legislation we can continue to pay over-
• we do not pay for any GP visits, treatment, rehabilitation
seas clients weekly compensation or independence
or social rehabilitation. See Accident Compensation Act,
allowances/lump sums. The client must provide a medical
Section 128.
certificate from their overseas medical practitioner con-
• they’re still required to participate in any vocational
firming their inability to work as a result of their injury,
rehabilitation outlined in their Rehabilitation Plan, but at
unless Serious Injury certification exemption applies.
their own expense.
See Medical Certification for Serious Injury Claims
Payments to client outside NZ policy
Medical Certification for Serious Injury Claims
Accident Compensation Act, section 128 - Payment
for rehabilitation to claimant outside New Zealand
Make an International Client Payment
http://www.legislation.govt.nz/act/public/2001/0049/lat
b ACC can pay for or contribute towards client rehabil-
itation goods overseas where:
• the product is delivered in New Zealand and
— payment for the rehabilitation is made from a New
Zealand bank account and
— ACC quality control requirements, for specific goods,
are met.
This means that ACC may be able to pay the costs re-
lated to:
• overseas clients when they return to New Zealand for
that rehabilitation (clients would be required to meet
travel costs themselves) and then return overseas with
the rehabilitation product, eg a client returns to New Zeal-
and to be fitted with a new wheelchair
• overseas clients who have a New Zealand delivery ad-
dress, when the products don't need to be fitted, eg
stump socks and medical consumables
ACC > Claims Management > Manage Claims > Operational Policies > Managing Claims at ACC > Claim management > Overseas Claim Policy
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4.0 Taxation and double taxation agreement (Aus-
b PRIVACY – The ACC6300 does not extend beyond New
tralia)
Zealand. Therefore, ACC cannot request information di-
rectly from treatment providers. Obtaining medical re-
a Clients living in countries outside of New Zealand may
ports and information for ACC are the client’s respon-
also be subject to taxes in that country. They may also
sibility. This can be more difficult if they are being treated
apply for a refund on taxes paid here in NZ and TS
via a public health system. Requesting consultation notes
accounting can advise further on this.
from the doctor may also need a supporting letter from
ACC as patients don’t have the same access to these as
Clients were asked to provide tax return information an-
we do in New Zealand. It is important that if you include
nually in 2018 and you will note it has been included in
that any cost for these are the client’s responsibility on
some action plans. This request cannot be enforced
the letter.
under non compliance (Section 72) if not provided with-
out good and sufficient reason such as suspicion of other
Psychologist reporting is not objective based from over-
income but can however be requested.
seas providers. One solution is to provide clients with
ACC forms (ACC266/267/268) amended to remove
The DTA is an agreement between New Zealand IRD and
'Recovery Team Member' approval and funding com-
Australia ATO so that our clients residing there do not pay
ments so their provider has an understanding of the infor-
taxes in both countries. After six months living in Australia
mation we require or may elect to use these.
they are deemed as resident for taxation purposes. They
Be sure to check the qualifications of the provider, as
should therefore file a tax return and declare ACC pay-
some are not psychologists but counsellors or social
ments as ‘Foreign Income’. This also assists ACC to
workers.
determine if there are unknown earnings in Australia.
c We are required under the Privacy Act to ensure that per-
Those with tax exemptions should be monitored by IRD
sonal information sent overseas is subject to privacy
but this does not appear to be the case. Those who also
safeguards that are similar to those in New Zealand.
work in Australia, should provide a copy of their tax return
each year which should show both ACC and PAYE
If you need to send personal or health information to an
income. The Australian tax year runs from 1st July to 31st
overseas health provider or other third party, and you are
June and CM can supply a payment summary from Infact
unsure whether they are subject to privacy laws that pro-
for this period.
vide comparable safeguards to the Privacy Act, you must
obtain the client’s permission.
If you have any questions about this, please contact the
Technical Accounting Specialist (TAS) team.
The client must be expressly informed that their infor-
mation may not be given the same protection as provided
by the New Zealand Privacy Act.
5.0 Medical certification, privacy and information
If you are unsure, please contact the Privacy Team for
a Correct certification is essential for management of these
guidance.
claims. Please ensure the correct letter has been sent
and send again if the medical certificate does not meet
the certification requirements.
6.0 Abatements
If the medical certificate does not meet ACC require-
ments, the client may need to return to their doctor to
a Overseas earnings are abated using payslips.
have the certificate amended. Technical Specialist (TS)
advice in this situation is to add an extension of 4 weeks
Exchange rate information should be taken from the
only to allow this to happen.
Crown Revenue website – https://www.rbnz.govt.nz/
statistics/b1
If the doctor supplies a letter in place of certificate, it must
still include –
The last day of the abatement period rate should be used
as these vary over a week. As these are weekdays only,
• Client’s name, address, date of birth
use most previous if working week ends on weekend.
• Date of injury
• Pre-injury role (unfit to perform)
Task is entered in comment box as – 15/3/19 – 21/3/19
• Diagnoses/symptoms
20 hours $400aud = $429.12 .9521 (applicable exchange
• Timeframe up to 13 weeks
rate for 21/03/19)
• Treatment plan
• Details and signature of treatment provider
Some have rolling abatements which is easier if their
• Signature of client
hours do not change significantly but a wash up is recom-
mended if not amended when payslips available. Self
This information is to ensure that the certifying treatment
employed abatement is as above but elect self employed
provider has a treatment plan, is aware of work type they
as per standard practice.
are signing off as unable to perform and what the cov-
ered injuries are. This should not be provided just at
client’s request.
Timeframes
Request Clinical Records
None Noted
ACC > Claims Management > Manage Claims > Operational Policies > Managing Claims at ACC > Claim management > Overseas Claim Policy
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Setup Overseas Claim v14.0
NOTE Purpose of Letter
Summary
For the client to take to their treatment provider
when overseas, it explains what is required in
Objective
terms of medical certification.
To setup an eligible claim where we have identified that the
d Send the completed OCU01 to the client along with the
client has since left New Zealand for more than three months so
'OCUIS01 Going Overseas' information sheet.
that we can continue to support them.
OCUIS01 Going Overseas
Background
An overseas claim is where a client already has cover for a per-
NOTE Incorrect Version of OCUIS01 in EOS
sonal injury and qualifies for support and now lives outside of
When sending the 'OCUIS01 Going Overseas'
New Zealand. Overseas claims do not apply to clients ordinarily
information sheet this needs to be generated
resident in New Zealand who incur an injury while overseas and
from Promapp FLIS link above.
seek cover for their injury on their return to New Zealand.
NOTE What if the client has moved/is moving to
Owner
[Out of Scope]
Australia?
Clients in Australia have different tax obligations
Expert
to other countries.
Create a 'CM03 - Blank Letter to Claimant' in
Procedure
Eos.
Copy the text from the 'Australian Tax Letter'
1.0 Contact client
below into the subject of the letter and send the
Recovery Assistant, Recovery Coordinator, Recovery
letter to the client.
Partner
For more information, refer to the 'Taxation and
a Review the claim history and the following policies to
double taxation agreement (Australia)' section of
understand Overseas Claims.
the Overseas Claim Policy.
Overseas Claim Policy
Australia Tax Letter
Payments to Clients Outside NZ Policy
Overseas Claim Policy
b Confirm that the client has moved or is moving overseas
e Explain the obligations the client must meet to receive
for more than three months.
entitlements.
NOTE What if the client is overseas for less than
NOTE What are the client's obligations?
three months?
1. Continuing treatment/rehabilitation in a timely
If a client is in receipt of weekly compensation
manner appropriate to availability in NZ. Some
and is on holiday or living overseas for less than
source via public health systems and these have
three months:
long waitlists so are not ideal.
• you must manage them as if they were on hol-
2. Supplying ACC medical information. Obtaining
iday within New Zealand.
reports from ALL treatment providers to forward
• ACC will only pay them weekly compensation
to ACC. Suggest they request these at comple-
or Independent Allowance Lump Sum (IALS).
tion of each consultation. This can be troub-
You must pay any amounts into a New Zealand
lesome for the client and may need to supply a
bank account. See Payments to clients outside
letter requesting information for client. Ensure
NZ.
that treatment provider is aware that any cost is
• we do not pay for any GP visits, treatment,
the responsibility of the client (Section 128).
rehabilitation or social rehabilitation. See Acci-
dent Compensation Act, Section 128.
3. Supplying medical certification that meets
• the client is still required to participate in any
ACC requirements. TS advice when receiving
vocational rehabilitation outlined in their Rehabil-
certification that does not meet requirements,
itation Plan, but at their own expense.
process as case manager extension for 4 weeks
Payments to client outside NZ policy
and ask client to get cert amended.
Accident Compensation Act, section 128 - Payment
for rehabilitation to claimant outside New Zealand
2.0 Update claim
http://www.legislation.govt.nz/act/public/2001/0049/lat
Assisted Recovery Client Service Leader, Recovery
c Generate the 'OCU01' in Eos and manually replace the
Assistant, Recovery Partner
address details under the "Help us pay our client faster"
a Activate the 'Overseas More Than 3 Months’ Party flag in
with the following:
Eos to show that the client is or will be living outside New
Zealand for longer than three months.
ACC
PO Box 952
Add a party flag (Eos Online Help)
Waikato Mail Centre
b Update the client's notification preferences by ticking the
Hamilton 3216
"Stop Notifications" option on the party record.
New Zealand
NG Guidelines Email and SMS Notifications
Email: [email address]
c Update the client's details as necessary with their over-
seas address and contact details.
Also remove the fax number from the letter.
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NOTE What if the client's weekly compensation re-
NOTE What teams manage overseas claims?
quires abatement?
If the claim is a Serious Injury Claim, it is ma-
Overseas earnings are abated using payslips.
naged in the Nelson Partnered Physical Injury
Exchange rate information should be taken from
team. Contact the Nelson Team Leader for fur-
the Crown Revenue website (Reserve Bank of
ther details if required
New Zealand).
If the claim is a Sensitive Claim, it is managed in
The last day of the abatement period rate should
the Manukau Partnered Mental Injury team. Con-
be used as these vary over a week. As these are
tact a Manukau Team Leader for further details if
weekdays only, use most previous if working
required
week ends on weekend. Task is entered in com-
ment box as – 15/3/19 – 21/3/19 20 hours
All other claims are managed by Assisted, Inte-
$400aud = $429.12 .9521 (applicable exchange
grated or Supported Recovery based on the
rate for 21/03/19).
clients needs.
NOTE How do you contact an overseas client?
Some have rolling abatements which is easier if
their hours do not change significantly but a
If the client needs to be contacted, the prefe-
wash up is recommended of not amended when
rence is:
payslips available. Self employed abatement is
1) Send the client an email.
as above but elect self employed as per stan-
2) If no response, send the client a letter.
dard practice.
3) Phone the client (as a last resort, you will
need to request delegation approval through
Reserve Bank of New Zealand - Exchange rates and
your Team Leader to be able to call international
Trade Weighted Index (B1)
numbers).
https://www.rbnz.govt.nz/statistics/b1
NOTE How do you request clinical records for an
overseas client?
Timeframes
The ACC6300 does not extend beyond New
Zealand. Therefore, ACC cannot request infor-
None Noted
mation directly from treatment providers. Ob-
taining medical reports and information for ACC
are the client’s responsibility. This can be more
difficult if they are being treated via a public
health system. Requesting consultation notes
from the doctor may also need a supporting
letter from ACC as patients don’t have the same
access to these as we do in New Zealand. It is
important that if you include that any cost for
these are the client’s responsibility on the letter.
Psychologist reporting is not objective based
from overseas providers. A solution is to provide
clients with ACC forms (ACC266/267/268)
amended to remove CM approval and funding
comments so their provider has an under-
standing of the information we require or may
elect to use these. Check qualifications of pro-
vider as some are not psychologists but coun-
sellors or social workers.
NOTE Determining if medical certificate completed
overseas is acceptable.
To assess the medical certificate and know what
to do if it is not acceptable, refer to Determine if
medical certificate completed overseas is
acceptable.
Determining if Medical Certificate Completed Over-
seas is Acceptable
NOTE How do you process medical certificates for
an overseas client?
Clinical records for overseas clients are
processed the same as a New Zealand certif-
icate on EOS but:
• In the reference number put Overseas Medical
Cert
• If dates are not all supplied, process as 13
weeks from doctors date of examination/
signature.
• In Provider ID – K95229 is used
Approve as per normal procedure.
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GUIDANCE DOCUMENT
ACC’s Overseas Claims policy – when should we support clients with international telehealth?
Introduction
This document provides guidance on ACC’s Overseas Claims policy. In particular, whether ACC can pay
for treatment and rehabilitation services where either a provider or a client is outside New Zealand at the
time the service is sought, and the service is provided remotely via telehealth.
Legislation
Section 128 of the Accident Compensation Act 2001 (the AC Act) states that ACC “must not pay for costs
incurred outside New Zealand for any rehabilitation” (except for attendant care which is covered under
section 129). We believe the intention of the legislation was to reflect that ACC does not pay for
rehabilitation services where a client is outside New Zealand seeking the services of a provider outside
New Zealand. In 2001, Parliament would not have had advances in healthcare (including telehealth) or a
pandemic environment in mind when the AC Act was passed.
Clients outside New Zealand
Regardless of the intention, the current wording of section 128 of the AC Act means that ACC’s default
approach remains to decline to fund telehealth where a client is outside New Zealand. However, there may
be scenarios in which the needs of the client are such that it is appropriate for ACC to fund limited support
via a New Zealand based provider, in order to support a client to get into the appropriate treatment pathway
or reach time-bound rehabilitation goals.
Providers outside New Zealand
Section 128 does not appear to preclude payment for overseas providers to provide remote treatment and
rehabilitation to clients in New Zealand, as long as the services meet the criteria of schedule 1 clause 2 of
the AC Act, including that the provider has the authority to practice in New Zealand. This authority largely
depends on whether the provider meets the legislative definition of a treatment provider, including that they
are registered with the appropriate regulatory body in New Zealand (eg the Medical Council of New
Zealand or the New Zealand Psychologist’s Board)
.1
Guiding principles
The principles that should guide decision-making on individual requests for support, where either a client or
provider are outside New Zealand, are embedded into our guidance (attached), and are:
•
Rehabilitation outcomes – What is the best course of action for the client and their recovery in the
specific circumstances of the claim (ie what treatment pathway will maximise rehabilitation
outcomes)?
•
Legislative boundaries – What is the most compliant course of action according to the AC Act
2001?
•
Safety – What is the safest course of action for the client in the specific circumstances of the claim
(ie what treatment pathway is the least likely to cause harm)?
•
Overall appropriateness – What is the most appropriate course of action in the specific
circumstances of the claim?
1 See the
Accident Compensation (Definitions) Regulations 2019 and
section 6 of the AC Act.
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Guidance for funding international teleservices
1. ACC usually does not fund international telehealth, ie where either the client or the provider is outside of
New Zealand. However, ACC may be able provide support within
a defined time interval for clients in
some circumstances. These circumstances will likely be rare. For example, where a client:
• in New Zealand requires treatment that is not available in New Zealand
• in New Zealand has regular treatment provided from a New Zealand-based provider and where the
provider is overseas (intentionally or unintentionally due to border closures) for a defined period of
time
• is overseas and requires acute care or support from a New Zealand-based provider to find out how
to receive appropriate treatment in their location and for their needs
• is overseas for a defined period of time (intentionally or unintentionally due to border closures) and
has regular treatment provided from a New Zealand-based provider.
2. In order to support clients in these situations, ACC, along with the client and the treating provider, need
to consider the following factors to determine whether it is in a client’s best interest to support access to
international telehealth.
Factors to consider
•
Regulation – The provider must have the right authority to practice in the physical location of the
client. An overseas practitioner must be registered with the appropriate regulatory body under the
Health Practitioners Competence Assurance Act 2003 (eg for medical practitioners, the Medical
Council of New Zealand) to practice with a client based in New Zealand. A New Zealand-based
provider practising with a client overseas should understand that country’s regulatory environment.
•
Telehealth appropriateness and alternative options – Is international telehealth the most
appropriate option, and can the type of service be supported remotely? For example:
o Is the service one that can be supported via international telehealth according to the relevant
professional standard (eg according to the Medical Council of New Zealand)?
o Is the service requested because of an ongoing relationship with a provider that is usually
face-to-face or via telehealth within New Zealand?
o Will providing the service remotely still be meaningful to the client’s rehabilitation?
o Is the client or provider usually based in New Zealand and therefore able to continue
treatment/to treat in New Zealand?
o Is the service required because of limited availability of a suitable provider in the physical
location of the client?
o What are the alternative options available to the client, and how effective and safe are those
alternatives compared to international telehealth?
•
Consent and transparency – The client, treating provider, and ACC must all be made aware of the
situation and potential risks of the arrangement (including the impact on a provider’s indemnity
insurance) and all parties must agree to the situation. In particular, a client needs to be fully
informed about the risks of international telehealth in their circumstances, the alternative options
available to them, and the limits on what ACC will be able to fund (for instance if local support is
required to intervene then ACC will not be able to fund their services).
•
Local supports – There should be additional supports available to the client in their physical
location that a provider using international telehealth can easily reach out to if needed (eg in cases
of deterioration in mental health and escalation in need for urgent care). Local supports may
include:
o an information-sharing agreement between the New Zealand-based treating provider and
local providers (in the physical location of the client) that includes agreement from the local
provider to provide material crisis support if needed
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Eligibility for Weekly Compensation while Client is Over-
seas Policy
v16.0
b
Summary
Clients who have sustained personal injury while over-
seas, meet the ordinarily resident criteria for cover and
who are living outside New Zealand, are eligible for
Objective
weekly compensation in limited circumstances, which are
Refer to this guidance to help you determine whether a client
described below:
is eligible to receive weekly compensation while overseas, and
• the general eligibility rules apply, i.e. they must be an
how to manage ongoing eligibility for weekly compensation.
earner with New Zealand taxable earnings at the date
they became unable to work due to the injury
1) Personal injury within New Zealand
• a client may be eligible for consideration if they had
2) Personal injury outside New Zealand
earnings within the six-month period prior to leaving New
3) Medical certification by overseas medical/nurse practitioner
Zealand, but they must still meet the first criterion, above
4) Taxation of weekly compensation paid to Australian residents
• they must provide ACC with satisfactory medical confir-
5) Determine eligibility for weekly compensation if injured over-
mation of their inability to work.
seas
6) Overseas income and weekly compensation
This also applies when establishing weekly compen-
7) Criteria for earner in receipt of New Zealand taxable earnings
sation payable on a fatal claim, if the deceased client was
at DOFI
overseas at the date of death.
Go to Accidental Death Support Policy.
[Out of Scope]
Owner
Accidental Death Support Policy
Expert
3.0 Medical certification by overseas medical/nurse
Policy
practitioner
1.0 Personal injury within New Zealand
a Special criteria apply for accepting medical certificates for
a
the client becoming unable to work while overseas, in
Both the following points apply for the period they are
both the following instances:
outside New Zealand:
• a client is injured in New Zealand and goes overseas
• they must provide ACC with ongoing medical confir-
• a client sustains an injury overseas that has cover
mation that they are unable to work due to the injury
• ACC must approve the doctor/nurse practitioner pro-
If the client is overseas and provides medical certificates
viding that medical certificate.
for inability to work from an overseas doctor or nurse
practitioner, these can be accepted if the:
If weekly earnings were based on earnings from illegal
• medical certificate clearly states the limitations the client
employment, eg working without a work permit, then:
is experiencing
• a reassessment is required, to remove the illegal earn-
• medical certificate states the period that the client is
ings from the weekly compensation calculation.
unable to work as a result of these limitations, up to a
maximum of 13 weeks
This is effective for the period the client is outside New
• doctor or nurse practitioner has provided sufficient de-
Zealand.
tails of their qualifications and these qualifications are
comparable to registered medical or nurse practitioners,
who are able to practice in New Zealand
2.0 Personal injury outside New Zealand
• medical certificate is written in English.
a Section 127 of the Accident Compensation Act 2001 (AC
Act 2001) outlines the criteria for the payment of weekly
A decision on acceptability can then be made taking into
compensation to a client while they are overseas.
consideration qualifications of the practitioner, the nature
of the injury, and the limitations being experienced in rela-
Section 127, AC Act 2001 - Payment of weekly
tion to the client’s pre-injury employment.
compensation and lump sum compensation to clai-
mant outside New Zealand
Determining if Medical Certificate Completed Over-
http://www.legislation.govt.nz/act/public/2001/0049/lat
seas is Acceptable
4.0 Taxation of weekly compensation paid to Aus-
tralian residents
a A person is considered a tax-resident in Australia if they
live there for more than six months a year. Any other
clients who are about to move to Australia must be ad-
vised of these new tax rules, and instructed to contact the
Inland Revenue Department (IRD) and the Australian Tax
Office (ATO) about their tax liability.
It can be difficult to identify clients who are Australian
residents as we do not explicitly identify clients by coun-
try. A report has been generated of all clients who are
currently receiving weekly compensation, and searched
for some derivative of ‘Australia’ in their postal, residential
or case payee addresses.
ACC > Claims Management > Manage Client Payments > Operational Policies > Weekly Compensation > Payments > Eligibility for Weekly Compensation while Client is
Overseas Policy
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b The IRD and the ATO have agreed that weekly compen-
b The following categories of client could meet the criteria:
sation for Australian residents will no longer be taxed in
• working overseas and receiving New Zealand taxable
New Zealand but in Australia.
earnings
c
• overseas on a brief period of unpaid leave (see the
These clients must approach IRD to obtain a special tax
guidance ‘Deciding eligibility and employment’ linked
certificate which stipulates that ACC is to deduct their
below)
weekly compensation payments at 0% when the client is
• eligible under of AC Act 2001, Schedule 1 Clause 43,
an Australian tax resident. They must also contact the
i.e. overseas on leave and received holiday pay before
ATO to seek information about their tax liability in Aus-
they left (see the guidance ‘Extension of employee status’
tralia. For people who have been living there and re-
linked below)
ceiving weekly compensation for a number of years, it is
• eligible under AC Act 2001, Schedule 1 Clause 44, i.e.
likely that the ATO will seek back-taxes from them for the
they are on a period of unpaid parental leave
entire period of their residency in Australia. These clients
• eligible under AC Act 2001, Section 223 (see guidance
will also need to contact IRD to discuss any tax refunds
‘Purchased TimeOut cover’ linked below)
for those years.
• eligible under AC Act 2001, Schedule 1 Clause 47 and
ACC has no jurisdiction in this matter, and is required by
have received earnings in the six months before leaving
law to implement these changes. We cannot enter into
NZ. Go to Loss of Potential Earnings (LOPE) to deter-
any discussion about the tax treatment of these pay-
mine, gather information and calculate loss of potential
ments, and anyone enquiring about this needs to be di-
earning capacity (LOPE)
rected to either the Australian Tax Office or the Inland
Revenue Department.
Purchased TimeOut Cover
The contact details for IRD and the ATO are:
Loss of Potential Earnings (LOPE)
• Inland Revenue Department (calling from overseas) on
+64 4 978-0779
Section 223 Persons eligible to purchase weekly
• Australian Tax Office (calling from Australia) on 13 28
compensation
61.
http://www.legislation.govt.nz/act/public/2001/0049/lat
Schedule 1, Clause 43 Weekly earnings if employ-
ment ended before commencement of incapacity
5.0 Overseas income and weekly compensation
http://www.legislation.govt.nz/act/public/2001/0049/lat
a Overseas income and weekly compensation
When a person has earned overseas income before
Schedule 1, Clause 44 Weekly earnings if employee
becoming unable to work due to the injury, it is possible
on unpaid parental leave immediately before his or
that some or all of this income can be included in the
her incapacity commenced
calculation of their weekly compensation. The following
http://www.legislation.govt.nz/act/public/2001/0049/lat
should be considered:
Schedule 1, Clause 47 Corporation to pay weekly
compensation for loss of potential earnings capacity
• In all cases, they must be a New Zealand tax resident to
http://www.legislation.govt.nz/act/public/2001/0049/lat
have their income considered for ACC purposes
• If the person is employed overseas and paid PAYE de-
ducted salary or wages by a New Zealand based em-
ployer, and the employer declares the wages to IRD,
PROCESS
Setup Overseas Claim
these will be considered ‘earnings as an employee’.
• If the person works overseas for an overseas company,
the earnings they receive may be classed as self-
Timeframes
employed earnings, and would need to be declared on an
IR3 as ‘Overseas Income’. Regardless of whether the
person is classed as an employee, the earnings would
None Noted
not meet the definition of ‘earnings as an employee’ as
defined in section 9 of the Accident Compensation Act
2001.
• Earnings declared as ‘overseas income’ still may not
have been billed ACC levies. Any claim with overseas
income should be referred to the Technical Accounting
Specialists to determine how much of the income is rele-
vant for ACC’s purposes.
Accident Compensation Act 2001, section 9: Earn-
ings as an employee
http://www.legislation.govt.nz/act/public/2001/0049/lat
6.0 Criteria for earner in receipt of New Zealand tax-
able earnings at DOFI
a ACC needs to determine whether the client can be clas-
sified as an earner, in receipt of New Zealand taxable
earnings, at the start of the period they became unable to
work.
ACC > Claims Management > Manage Client Payments > Operational Policies > Weekly Compensation > Payments > Eligibility for Weekly Compensation while Client is
Overseas Policy
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Page 2 of 2
GOV-041407
Providing Non-contracted Attendant Care Overseas Ser-
vice Page
v17.0
c
Summary
ACC does not pay for:
• any travel or accommodation costs of the client or atten-
dant carer
Objective
• additional costs incurred by the client overseas, eg by
Non Contracted Attendant care can be provided to clients who
employing an overseas attendant carer who charges a
are overseas in certain situations.
higher rate
[Out of Scope]
• retention payments for an existing carer if the client
Owner
chooses to stand down their usual carer in favour of a
Expert
family member, friend or other carer
• training costs for a family member or friend if the client
chooses not to take their usual caregiver overseas
Procedure
• recruitment and training costs of new caregivers in New
1.0 Non contracted attendant care can be provided
Zealand if the existing caregiver finds alternative employ-
ment while the client is overseas
to clients who are overseas in the following
• managing the quality and standard of attendant care
situations
purchased overseas
a If the client is eligible to receive attendant care in New
• any exchange rate losses as a result of employing an
Zealand under either:
overseas caregiver.
• the AC Act 2001, Schedule 1
• the CPI Regulations.
then attendant care can be paid for a maximum of 28
Timeframes
days overseas as long as there is an assessed need.
b If the client is receiving grandparented attendant care
None Noted
under:
• Section 80 of the 1982 legislation, or
• Section 121 of the 1972 legislation.
then attendant care can continue to be paid overseas as
long as there is an assessed need.
Complex Personal Injury and Grandparented Clients
Policy
c The 28 day period applies each time the client travels
outside New Zealand. There is no limit on the number of
overseas periods per year.
Although attendant care is usually only paid for a max-
imum of 28 days overseas, extra support may be pro-
vided depending on the client’s situation or individual
needs.
Management of Extended Discretion Policy
2.0 Use of usual carer
a The client should be encouraged to take their usual
attendant carer with them overseas, as a first option.
Advise them that this will:
• ensure continuity of care
• avoid the risk of not having the same caregiver on their
return to New Zealand.
3.0 Payment of non contracted attendant care over-
seas
a ACC will pay for the same amount of attendant care as
the client is entitled to receive in New Zealand.
b ACC pays for attendant care overseas as non contracted
attendant care.
ACC > Claims Management > Manage Claims > Service Pages > Community and Independence > Community Rehabilitation Services > Integrated Home and Community
Support (IHCS) service > Providing Non-contracted Attendant Care Overseas Service Page
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