GST will be applied to your levy based on the date of your Final Invoice.
Are ACC levies subject to the GST rate increase?
Yes
How will levy invoicing for self-employed be affected?
The relevant GST rate will be determined by the date of your Final Invoice. The increase in GST from 12.5% to 15% will mean an increase in the total amount if your Final Invoice is dated from 1 October 2010.
Will instalment payment plans be affected?
Instalment payments are effectively agreed deferred payments, so the GST rate used in the Final Invoice applies to all payments.
Who can I contact if I have more questions about the GST rate change?
If your question relates to your dealings with ACC, please call our Business Service Centre on 0800 222 776.
For general questions, see GST rate change information on the Inland Revenue website.