3 Oct 2001
Accident Compensation Corporation v Campkin
- Citation
- [2001] NZACC 280
- Court
- District Court
Payments credited to the respondent were not 'source deduction payments' under sOB(2) of the Income Tax Act 1994 and therefore the respondent had no 'earnings as an employee' for the 52 weeks prior to incapacity; accordingly Clause 16(4) applies and weekly earnings are calculated from the respondent's shareholder/employee earnings in the relevant year (year ended 31 March 1999) of $41,951 divided by 52; the Reviewer's decision was wrong and the appellant's primary decision is reinstated.