3 Aug 2012
Accident Compensation Corporation v Peninsula Distribution Limited
- Citation
- [2012] NZACC 257
- Court
- District Court
The respondent's enterprise is the wholesale supply of dairy products with delivery being an integral part of that single business activity rather than a separate activity under s170(2); therefore the most accurate classification is ANZSIC Dairy Produce Wholesaling and not Road Freight Transport; appellant must reclassify accordingly.