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Minister speaks on changes to Holidays Act
(www.stuff.co.nz)
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And IIRC for the annual close down in which an employer is allowed to require you to take leave, they can only require you take your entitlement, not your accrual right? I guess because technically they can reject any request from leave if its to use your accrual rather than entitlement :)
So as I understand it, accrued leave is basically leave in advance, which employers are allowed to do. For closedown periods, it says employers may allow employees without enough leave to use leave in advance, otherwise they take it without pay (see here).
You can't force your employer to let you work if you don't have enough leave, you just either take leave in advance or take it unpaid. It's not clear whether your employer can force you to take leave in advance instead of you deciding to take it unpaid so you can use your leave later.