What the official record says
This Act is the Income Tax (ACC Payments) Amendment Act . This Act comes into force on the day after the date on which it receives the Royal assent. This Act amends the Income Tax Act 2007. After section BD 3(6), insert: ACC compensation is to be treated as having been derived in the year it would have been derived (as determined under this section) if the initial claim for the compensation had been approved at the time it was first declined. In , means a payment, other than an award of costs,— in respect of a claim, as defined in section 6 of the Accident Compensation Act 2001, for an entitlement under any or all of section 69 (1)(b), (c), (d), and (e) of the Accident Compensation Act 2001; and made in one or more of the following circumstances: in satisfaction of a judgment or an order