ACC Payments

ACC Levy or Premiums are tax deductible. It should be allocated to the year it becomes due and payable.¹

1.https://www.legislation.govt.nz/act/public/2004/0035/latest/DLM255923.html

Part E Timing and quantifying rules
Subpart EF - Taxes and levies
EF 3 - ACC levies and premiums